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• File
• Guide to Information Returns Filed with California

Information for individuals

• Personal filing information
• Do you need to file?
• ¿Necesita presentar?
• Reporting like-kind exchanges
• Tax calculator, tables, rates
• /file/personal/credits/
  • Personal Credits
  • California Earned Income Tax Credit
  • Crédito Tributario por Ingreso del Trabajo de California (CalEITC)
  • Child adoption costs credit
  • Child and dependent care expenses credit
  • College access tax credit
  • Dependent parent credit
  • Foster Youth Tax Credit
  • Crédito Tributario por Jóvenes de Crianza Temporal
  • Individual Taxpayer Identification Number
  • Joint custody head of household
  • Nonrefundable renter's credit
  • Other state tax credit
  • Prior year alternative minimum tax
  • Senior head of household credit
  • Young Child Tax Credit
  • Crédito Tributario por Hijos Menores
  • /file/personal/credits/caleitc/
    • CalEITC
    • Crédito Tributario por Ingreso del Trabajo de California (CalEITC)
    • Customized CalEITC Products
    • Eligibility and credit information
    • Elegibilidad e información de crédito
    • Outreach materials
    • Messages for Social Media Posts | CalEITC
  • /file/personal/credits/EITC-Calculator/
    • Earned Income Tax Credit Calculator | Find out how much you could get back
    • /file/personal/credits/EITC-Calculator/Help/
      • Earned Income Tax Credit Calculator | Help with California earnings
      • Earned Income Tax Credit Calculator | Help with filing status
      • Earned Income Tax Credit Calculator | Help with Foster Youth Tax Credit (FYTC)
      • Earned Income Tax Credit Calculator | Help with investment income
      • Earned Income Tax Credit Calculator | Help with other income
      • Earned Income Tax Credit Calculator | Help with qualifying children
• /file/personal/deductions/
  • Deductions
  • Deducciones
  • IRA deduction
• /file/personal/filing-situations/
  • Employee or Independent Contractor
  • Military
  • Self-employed| FTB.ca.gov
  • Tax debt relief for spouse
  • /file/personal/filing-situations/2020-tax-return-changes/
    • 2020 tax return changes
    • Unemployment and 2020 tax returns
  • /file/personal/filing-situations/estates-and-trusts/
    • Estates and trusts
    • Help with estates and trusts
    • Help With ING trusts
    • Incomplete Gift Non-Grantor (ING) Trusts
  • /file/personal/filing-situations/health-care-mandate/
    • Health care mandate
    • Mandato del cuidado de salud
    • Personal
    • Personal
    • Tax professionals
    • Tax professionals
    • /file/personal/filing-situations/health-care-mandate/2021-subsidy-reconciliation/
      • 2021 Subsidy Reconciliation
  • /file/personal/filing-situations/healthcare/estimator/
    • Individual Shared Responsibility Penalty Estimator | Instructions
  • /file/personal/filing-situations/native-americans/
    • Native Americans
    • Enrolled member certification
    • Filing requirements
    • Help with Native Americans taxation
    • tribal-consulation-policy.pdf
    • When you can be tax exempt
    • When you need to pay tax
• /file/personal/filing-status/
  • Filing status
  • Deceased person (Decedent)
  • Head of Household
  • Estado Civil de Cabeza de Familia
  • Married/RDP filing jointly
  • Married/RDP filing separately
  • Qualifying widow-er
  • Qualifying widow-er
  • Registered domestic partner
  • Registered domestic partner
  • Single
  • Soltero
• /file/personal/income-types/
  • Alimony
  • Capital gains and losses
  • Early distributions
  • Gambling
  • Gifts and inheritance
  • Income from the sale of your home
  • 1099 guidance for recipients
  • In-Home Supportive Services
  • Mortgage forgiveness debt relief
  • Paid Family Leave
  • Rental
  • Reporting taxes on online activities
  • Social Security
  • Unemployment
  • Wages (W2)
• /file/personal/residency-status/
  • Residents
  • Residentes
  • Part-year resident and nonresident
  • Residente de año parcial y No Residente
• /file/personal/voluntary-contribution-funds/
  • Voluntary contribution funds
  • How to contribute
  • Sponsor a voluntary contribution fund
  • /file/personal/voluntary-contribution-funds/annual-contribution/
    • Current voluntary contribution funds
    • Alzheimer's Disease and Related Dementia Voluntary Tax Contribution Fund
    • California ALS Research Network Voluntary Tax Contribution Fund
    • California Breast Cancer Research Voluntary Tax Contribution Fund
    • California Cancer Research Voluntary Tax Contribution Fund
    • California Firefighters' Memorial Voluntary Tax Contribution Fund
    • California Peace Officer Memorial Foundation Voluntary Tax Contribution Fund
    • California Pediatric Cancer Research Voluntary Tax Contribution Fund
    • California Senior Citizen Advocacy Voluntary Tax Contribution Fund
    • California Seniors Special Fund
    • Emergency Food for Families Voluntary Tax Contribution Fund
    • Mental Health Crisis Prevention Voluntary Tax Contribution Fund
    • Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund
    • Parkinson's Disease Research Voluntary Tax Contribution Fund
    • Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund
    • Protect Our Coast and Oceans Voluntary Tax Contribution Fund
    • Rare and Endangered Species Preservation Voluntary Tax Contribution Program
    • School Supplies for Homeless Children Voluntary Tax Contribution Fund
    • State Parks Protection Fund/Parks Pass Purchase

Information for businesses

• Business filing information
• Guidance for reporting information returns
• Business tax rates
• California group nonresident tax return
• Doing business in California
• Help with doing business in California
• /file/business/credits/
  • California Competes Tax Credit (CCTC)
  • California research
  • Credit assignment
  • Help with credit assignments
  • /file/business/credits/homeless-hiring-tax-credit/
    • Homeless Hiring Tax Credit
    • Homeless Hiring Tax Credit
  • Business Credits
  • 2021 Main Street Small Business Tax Credit II | Credits
  • California Motion Picture and Television Production Credit
  • /file/business/credits/new-employment-credit/
    • Annual certification of employment
    • NEC claimed credits database
    • Help with annual certification of employment
    • Help with new employment credit reservation
    • New employment credit
    • New employment credit for Semiconductor, Electric Airplane, Lithium Production, and Lithium Battery Manufacturing (SEAL)
    • New employment credit reservation
  • /file/business/credits/pass-through-entity-elective-tax/
    • Help with pass-through entity (PTE) elective tax (PTE tax)
    • Pass-through entityPTE elective tax
  • 2020 Main Street Small Business Tax Credit: Small Business Hiring Credit - Senate bill 1447
• /file/business/deductions/
  • List of disasters
  • Disaster loss deduction
  • Net Operating Loss
  • Paycheck Protection Program (PPP) loan forgiveness | COVID-19
• /file/business/income/
  • Apportionment and allocation
  • Help with apportionment and allocation
  • Income types for businesses
• /file/business/industries/
  • accessible-faq.pdf
  • Cannabis
  • Cannabis Equity Tax Credit
  • Gig economy
  • High-Road Cannabis Tax Credit| FTB.ca.gov
  • Worker classification and AB 5 frequently asked questions
• /file/business/report-mec-info/
  • Publications
  • Help with Minimum Essential Coverage Information Reporting
  • Report health insurance information
  • Publications
  • Technical specifications
  • Transmit data
  • /file/business/report-mec-info/2024/
    • 2024-FTB-File-Exchange-System-1094-1095-Technical-Specifications-Part1.pdf
    • 2024-FTB-File-Exchange-System-1094-1095-Technical-Specifications-Part2.pdf
    • 2024-FTB-File-Exchange-System-1094-1095-Testing-Specifications.pdf
    • 2024-FTB-File-Exchange-System-MEC-IR-Registration-and-Enrollment.pdf
    • TT-CA-Health-Coverage-Info-Returns-Bus-Rules-10945-b.pdf
    • TT-Transmittal-Employer-HI Coverage-Info-Returns-Bus-Rules-10945-c.pdf
  • /file/business/report-mec-info/2025/
    • 2025-FTB-File-Exchange-System-1094-1095-Technical-Specifications-Part1.pdf
    • 2025-FTB-File-Exchange-System-1094-1095-Technical-Specifications-Part2.pdf
    • 2025-FTB-File-Exchange-System-1094-1095-Testing-Specifications.pdf
    • 2025-FTB-File-Exchange-System-MEC-IR-Registration-and-Enrollment.pdf
    • TT-CA-Health-Coverage-Info-Returns-Bus-Rules-10945-b.pdf
    • TT-Transmittal-Employer-HI-Coverage-Info-Returns-Bus-Rules-10945-c.pdf
• /file/business/types/
  • Partnerships
  • Sole proprietorship
  • /file/business/types/charities-nonprofits/
    • 199N California e-Postcard
    • Annual and filing requirements
    • Help with charities and nonprofits
    • Charities and nonprofits
    • Revoked exempt organizations list
    • Types of exemptions
  • /file/business/types/corporations/
    • C corporations
    • Help with corporations
    • Corporations
    • S corporations
  • /file/business/types/limited-liability-company/
    • Limited liability company
    • LLC treated as a corporation
    • Limited liability limited partnership
    • Limited liability partnership
    • Series LLC
    • Single member LLC

Ways to file

• Ways to file
• /file/ways-to-file/online/
  • Cash App Taxes Free
  • Find an Authorized e-file Provider Near You
  • FreeTaxUSA
  • Help with filing online (e-file)
  • File online
  • OLT Online Taxes
  • /file/ways-to-file/online/calfile/
    • CalFile Qualifications 2025
    • CalFile qualifications 2022
    • CalFile qualifications 2023
    • CalFile Qualifications 2024
    • Viewing or printing a CalFile return
    • Help with CalFile
    • CalFile
  • /file/ways-to-file/online/outreach-materials/
    • myftb-flyer-en-sp.pdf
    • myftb-poster-en.pdf
    • myftb-poster-sp.pdf
• /file/ways-to-file/paper/
  • File by mail
  • What form you should file

When to file

• California severe winter storms
• Disaster declaration tax payments
• Disasters outside of California| FTB.ca.gov
• Due dates: businesses
• Due dates: personal
• Fechas de vencimiento: personales
• Emergency tax postponement
• Extension to file
• Help with Los Angeles County fire relief
• Help with disaster relief
• Help with San Diego County flood relief
• When to file
• Los Angeles County fires
• San Diego County floods

If you did not file

• If you did not file
• Voluntary Compliance Programs
• What to do if you did not file

After you file

• After you file
• Keeping your tax records
• Schedule r verification
• Tax return missing information: Respond to notice
• Verify submitted tax return: Respond to notice
• /file/after-you-file/amend-a-return/
  • After you submit an amended income tax return
  • Help with amending income tax returns
  • Correct an income tax return
• /file/after-you-file/audit/
  • Disagree with an NPA (Protest)
  • Your tax audit
  • Notice of Proposed Assessment
  • Taxpayer Dispute Process Tax Return Change or Statement of Balance Due| FTB.ca.gov
  • Taxpayer Dispute Process Notice of Proposed Assessment

Forms

• Forms and Publications
• Formularios y publicaciones
• Help with accessing PDFs
• Draft Tax Forms
• Get forms by phone
• Get near you
• What’s New with Tax Forms
• Archived What's New with Tax Forms
• /forms/public-distribution-program/
  • Pick up personal income tax booklets at a site near you | Public Distribution Program
• /forms/search/
  • Search for Forms and Publications

Help

• Help
• Duplication Fees
• Find your answer online
• FTB Mobile App
• Tax glossary
• How do I get a copy of my state tax return?
• Maintenance
• Proof of mailing
• Website help
• /help/business/
  • Administrative Dissolution/Cancellation
  • Business transfers | Request a buyer’s withholding clearance certificate
  • Business Entity ID Number Help
  • Business transfers
  • Entity Status Letter
  • Business help
  • Business Transfers | Liquor license transfers
  • My business is suspended
  • Business Opportunities and Vendor Resources
  • Small businesses
  • Voluntary administrative dissolution/cancelation
• /help/contact/
  • Chat
  • County contacts
  • Management team directory
  • How do I change my address?
  • Contact us
  • Mailing addresses
  • Office locations
  • Ubicación de oficinas (En Persona)
  • Phone / fax
  • Teléfono / fax
  • Secure email
  • Secure-Email-Gmail-Workaround.pdf
• /help/disagree-or-resolve-an-issue/
  • Advisory Board
  • Appeal a decision
  • Claim for refund
  • Entering into a Closing Agreement with the FTB
  • Education and outreach
  • Disagree or resolve an issue
  • Tax Appeals Assistance Program
  • Taxpayer advocate services
  • Servicios del defensor del contribuyente
• /help/document-request/
  • Document request: 2007 and older | Forms and publications
• /help/free-tax-help/
  • 5130.pdf
  • 5135.pdf
  • Become a VITA volunteer
  • Conviértase en un voluntario de VITA
  • Obtenga ayuda tributaria gratuita
  • Get free tax help
  • Resources and training
  • VITA knowledge check
  • Prueba de conocimiento de VITA
• /help/letters/
  • Letters
  • Letters
  • Notice of State Income Tax Due
  • Notice of Tax Return Change
  • Obtaining an individual status letter
• /help/scams/
  • Collection automated dialer program
  • Data Breach
  • Report fraud
  • Identity theft
  • Robo de identidad
  • Scams
  • Estafas
  • Tax fraud and evasion
  • Text messaging
• /help/state-managed-programs/

  NOTE: All previously allocated funds have been paid out, and no new programs have been created.

  • State managed programs
  • /help/state-managed-programs/golden-state-stimulus/
    • Golden State Stimulus
    • Estímulo Golden State
  • /help/state-managed-programs/middle-class-tax-refund/
    • Help with the Middle Class Tax Refund
    • Ayuda con el Reembolso Tributario para la Clase Media
    • Middle Class Tax Refund
    • Reembolso Tributario para la Clase Media
    • Middle Class Tax Refund Statistics
    • Estadísticas del Reembolso Tributario para la Clase Media
• /help/swift/
  • Help with Secure Web Internet File Transfer (SWIFT)
  • Secure Web Internet File Transfer (SWIFT)
  • Secure Web Internet File Transmission Service (SWIFT) Transmitter User Guide

MyFTB

• Online account access to your tax information
• Create a MyFTB account
• MyFTB Features
• General Terms and Conditions | MyFTB
• /myftb/help/how-to-guides/
  • Add (TIA) client
  • /myftb/help/how-to-guides/business-reps/
    • poa-submit.pdf
    • register.pdf
    • tia-revoke.pdf
  • How to guides
  • /myftb/help/how-to-guides/individuals/
    • Individual: Register for MyFTB Account
    • register.pdf
    • submit-poa.pdf
    • tia-revoke.pdf
  • Manage a POA
  • Manage multiple POAs
  • Business: Register for MyFTB
  • Individual: Register for MyFTB
  • Tax Professional: Register for MyFTB
  • Request / authorize full access
  • Business: Submit a POA
  • Individual: Submit a POA
  • Tax Professional: Submit a POA
  • /myftb/help/how-to-guides/tax-pros/
    • add-a-client.pdf
    • authorize-full-access.pdf
    • client-list-search-for-client.pdf
    • poa-add-edit-representatives-email.pdf
    • poa-add-representative.pdf
    • poa-check-status.pdf
    • poa-maintain-associates-list.pdf
    • poa-remove-representative.pdf
    • poa-revoke.pdf
    • poa-submit.pdf
    • register.pdf
    • request-full-access.pdf
    • tia-check-status.pdf
    • tia-renew.pdf
    • tia-revoke.pdf
  • /myftb/help/how-to-guides/withholding-agent-reps/
    • How to Register for a Withholding Agent MyFTB Account
• /myftb/help/
  • Help with MyFTB
  • Missing clients
  • What you need to register for MyFTB
• MyFTB account
• Tax Professional Online Account Access
• Terms and Conditions | MyFTB
• What’s new with MyFTB

Pay

• Pay
• Check, money order, or cashier’s check
• Cheque, giro postal o cheque de caja
• Pay by credit card
• Pago con tarjeta de crédito
• Electronic funds transfer
• Electronic funds withdrawal
• Estimated tax payments
• Help with use tax
• Mandatory e-Pay for individuals
• Pay-by-phone option for individuals
• Payment options
• eDemand Payoff Request
• Use tax
• /pay/bank-account/
  • Pay by bank account (Web Pay) | Personal or Businesses
  • Pagar con cuenta bancaria (Web Pay) | Personal o Negocios
  • Help with bank account payments (Web Pay)
  • Ayuda con pagos de cuenta bancaria (Web Pay)
• /pay/collections/
  • Collections
  • FTB Restitution orders
  • Statute of limitations (SOL) on collection actions
  • /pay/collections/calculator/
    • VRC and COD Earnings Withholding Calculator | Calculate VRC and COD Garnishment Amount
    • /pay/collections/calculator/Help/
      • VRC and COD Earnings Withholding Calculator | Applicable Minimum Wage
      • VRC and COD Earnings Withholding Calculator | Disposable Earnings
      • VRC and COD Earnings Withholding Calculator | Gross Earnings
      • VRC and COD Earnings Withholding Calculator | Order Issued
  • /pay/collections/calsavers/
    • CalSavers
  • /pay/collections/court-ordered-debt/
    • Court-ordered debt collections
    • Cobros de deuda por orden judicial
    • Help with Court-Ordered Debt (COD)
    • Preguntas sobre su deuda por orden judicial
    • Pay your court-ordered debt
    • Pague su deuda por orden judicial
  • /pay/collections/interagency-intercept/
    • Interagency Intercept
    • Apply
    • Help with interagency intercept
    • Iic-Program-Overview.pdf
    • Manage accounts
    • Pre-Intercept Notice Instructions
  • /pay/collections/liens/
    • Liens
    • Help with liens
    • Payoff request
  • /pay/collections/multistate-offset-program/
    • Multistate Offset Program
    • Partnership opportunities
  • /pay/collections/treasury-offset-program/
    • Treasury Offset Program
    • Help with Treasury Offset Program
  • /pay/collections/vehicle-registration-collections/
    • Vehicle Registration Collections
    • Cobros de matrícula de vehículo
    • Help with Vehicle registration collections
    • Ayuda con cobros de matrícula de vehículo
  • /pay/collections/withholding-orders/
    • Withholding orders
    • Collection hierarchy
    • eGarnishment Program
    • Help with withholding orders
    • How much to withhold for VRC and COD
    • Other levies
    • How much to garnish from an employee’s pay
    • Wage garnishments for taxes
    • Wage garnishments for VRC and COD
  • /pay/collections/withholding-orders/calculator/
    • Earnings Withholding Calculator | Calculate Garnishment Amount
    • /pay/collections/withholding-orders/calculator/Help/
      • Earnings Withholding Calculator | Earnings
      • Earnings Withholding Calculator | Earnings
• /pay/if-you-cant-pay/
  • If you cannot pay
  • Delay my bill payment
  • Make an offer on your tax debt
  • /pay/if-you-cant-pay/bankruptcy/
    • Bankruptcy
    • After you File for Bankruptcy
    • File for Bankruptcy
    • Help with bankruptcy
• /pay/payment-plans/
  • Payment Plans
  • Planes de pago
  • Business payment plan terms and conditions
  • Business provisional payment plan terms and conditions
  • Help with payment plans
  • Ayuda con planes de pago
  • Personal payment plan terms and conditions
  • Personal provisional payment plan terms and conditions
  • Payment plan terms and conditions
• /pay/penalties-and-interest/
  • Common penalties and fees
  • Frivolous tax positions
  • Help with penalties and fees
  • Interest and estimate penalty rates
  • One-Time Penalty Abatement
• /pay/third-party-payments/
  • Third-Party Payments (Multiple Payments) | Pay
  • Pay by mail | Third-party payments | Pay
• /pay/withholding/
  • Withholding
  • Form 589 | Nonresident Reduced Withholding Request | Online Submission
  • Adjust your wage withholding
  • Backup withholding
  • Exhibit.pdf
  • Help with withholding
  • Pass-Through Entity Withholding
  • Qualified intermediary
  • Real estate installment sales
  • Real estate withholding
  • Withholding on nonresidents
  • Withholding Voluntary Compliance Program

Refund

• Where's My Refund?
• ¿Dónde está mi reembolso?
• Refunds for businesses
• Reembolsos para negocios
• Help with refunds
• Ayuda con reembolsos

Information for Tax Professionals

• Tax professionals
• Registered tax preparers
• City/County Business Tax Program
• Online services
• Political reform audit
• Report a systemic issue
• Tax form changes
• /tax-pros/abusive-tax-shelters/
  • Help with reporting abusive tax shelters
  • Abusive tax shelters
  • Penalties
  • Reporting requirements for abusive tax shelters
  • FTB Notice 2023-02 Resolution of Micro-Captive Insurance and Syndicated Conservation Easement Transactions
• /tax-pros/efile/
  • Business Entity e-file Waiver Request
  • Forms you can file for businesses
  • Valid Corporation and Partnership FTB XML Schemas
  • e-file calendars
  • e-file for Business
  • e-file for software developers
  • e-file for Fiduciaries
  • e-file for individuals
  • e-file software providers
  • Enroll in e-file program
  • e-Signature options for e-file
  • Valid Exempt Organization FTB XML Schemas
  • Forms you can e-file for fiduciary
  • Valid Fiduciary FTB XML Schemas
  • California e-file program
  • Forms you can file for individuals
  • Valid Individual FTB XML Schemas
  • Known Issues and Solutions | e-file
  • Substitute forms
• /tax-pros/law/
  • 2026-Rulemaking-Calendar.pdf
  • Bahl-Media-vs-FTB-Minimum-Tax-GateMarks-Duplex.pdf
  • Bahl-media-vs-FTB-notice-of-proposed-settlement.pdf
  • Cannabis tax law and legislation
  • chief-counsel-announcement-2003-01.pdf
  • /tax-pros/law/chief-counsel-rulings/
    • 01-201181.pdf
    • 2000-01.pdf
    • 2000-02.pdf
    • 2000-0236.pdf
    • 2001-1231.pdf
    • 2001-1278.pdf
    • 20-0176.pdf
    • 2002-02.pdf
    • 2002-0731.pdf
    • 20030285.pdf
    • 20030318.pdf
    • 20-0322-feb.pdf
    • 20-0322-may.pdf
    • 2004-001.pdf
    • 2005-0005.pdf
    • 2005-0006.pdf
    • 2005-0007.pdf
    • 2005-0008.pdf
    • 20-0531.pdf
    • 2006-0001.pdf
    • 2007-1.pdf
    • 2007-2.pdf
    • 2007-3.pdf
    • 2007-4.pdf
    • 2007-5.pdf
    • 2008-1.pdf
    • 2008-2.pdf
    • 2009-1.pdf
    • 2009-2.pdf
    • 2010-1.pdf
    • 2010-2.pdf
    • 2011-01.pdf
    • 2012-01.pdf
    • 2012-02.pdf
    • 2012-03.pdf
    • 2012-04.pdf
    • 2012-05.pdf
    • 2012-06.pdf
    • 2012-07.pdf
    • 2012-08.pdf
    • 201257.pdf
    • 2013-01.pdf
    • 2013-02.pdf
    • 2013-03.pdf
    • 2013-04.pdf
    • 201374.pdf
    • 2014-01.pdf
    • 2014-02.pdf
    • 2014-03.pdf
    • 2015-01.pdf
    • 2015-02.pdf
    • 2015-03.pdf
    • 2016-01.pdf
    • 2016-02.pdf
    • 2016-03.pdf
    • 2016-04.pdf
    • 2016-05.pdf
    • 2017-01.pdf
    • 2017-02.pdf
    • 2017-03.pdf
    • 2018-01.pdf
    • 2019-01.pdf
    • 2019-02.pdf
    • 2019-03.pdf
    • 2020-01.pdf
    • 2020-02.pdf
    • 2021-01.pdf
    • 2024-01.pdf
    • 99-0571.pdf
    • Chief Counsel Rulings
  • /tax-pros/law/closing-agreement/
    • Closing agreements
    • sample-closing-agreement.pdf
  • California Conformity to Federal Law
  • /tax-pros/law/final-regulations/
    • 12182017-Initial-Statement-of-Reasons.pdf
    • 12182017-Notice-of-Proposed-Rulemaking.pdf
    • 122017-15-Day-Notice.pdf
    • /tax-pros/law/final-regulations/18001-1/
      • 18001-1-draft-text.pdf
      • 18001-1-final-statement-of-reasons.pdf
      • 18001-1-final-text.pdf
      • 18001-1-form-400.pdf
      • 18001-1-initial-statement-of-reasons.pdf
      • 18001-1-notice-of-proposed-rulemaking.pdf
    • /tax-pros/law/final-regulations/18662-0-to-6-and-8/
      • 04242019-15-day-notice.pdf
      • 04242019-2nd-15-day-notice-text.pdf
      • Clarification of the Initial Statement of Reasons
      • 04242019-draft-text.pdf
      • 07032019-2nd-15-day-notice.pdf
      • draft-language.pdf
      • final-statement-of-reasons.pdf
      • final-text-for-rulemaking.pdf
      • form-400-endorsed.pdf
      • initial-statement-of-reasons.pdf
      • notice-of-proposed-rulemaking.pdf
    • /tax-pros/law/final-regulations/19133/
      • 10092020-Draft-Language-19133.pdf
      • 10092020-Initial-Statement-Reasons-19133.pdf
      • 10092020-Notice-Proposed-Rulemaking-19133.pdf
      • 11132019-explanation.pdf
      • 11132019-meeting-notice.pdf
      • 11132019-proposed-amendments.pdf
      • 19133-IPM-summary.pdf
      • final-text.pdf
      • form-400.pdf
    • 19285-19286-19288-calsaver-final-language.pdf
    • 19285-19286-19288-calsaver-form-400-and-oal-approval.pdf
    • /tax-pros/law/final-regulations/23038/
      • addendum-to-final-statement-of-reasons.pdf
      • Final regulation 23038
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    • /tax-pros/law/final-regulations/23663-6/
      • 10092020-Draft-Language-23663.pdf
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      • final-statement-of-reasons.pdf
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    • Regulatory Activity Section 23663
    • 23663-final-statement-of-reasons.pdf
    • Regulatory Activity Section 23663
    • 23663-form-400-accessible.pdf
    • 25137-15-day-notice-draft-text.pdf
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    • /tax-pros/law/final-regulations/26000/
      • final-text.pdf
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    • 1989-004.pdf
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      • AB1002-021523-032323-041723.pdf
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      • AB1057-022025.pdf
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      • AB27-061925.pdf
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• /about-ftb/meetings/board-meetings/2023/june-2023/
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  • June 26, 2023 Board Meeting Agenda
  • Item-3A-FTB-2024-25-Budget-Change-Proposal-Concepts.pdf
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  • 10-day notice public meeting
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• /about-ftb/meetings/board-meetings/2023/march-2023/
  • 2__ftb_2022_accomplishments.pdf
  • 2023-03-28-text.pdf
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  • december_8_2022_minutes.pdf
  • March 28, 2023 Board Meeting Agenda
  • 10-day notice public meeting
  • print-version.pdf
• /about-ftb/meetings/board-meetings/2023/november-2023/
  • 2023-lp-agenda.pdf
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• /about-ftb/meetings/board-meetings/2024/december-2024/
  • 2024-12-10-text.pdf
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  • December 10, 2024 Board Meeting Agenda
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• /about-ftb/meetings/board-meetings/2024/june-2024/
  • 2_2023_Employee_Awards.pdf
  • 2024-06-24-text.pdf
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  • 5a_ftb_2025-26_Budget_Change_Proposal.pdf
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  • CA-FTB-meeting-statement-June-2024 .pdf
  • Fact-Sheet-Benefits-of-Direct File-Integration-in-CA-June-2024.pdf
  • June 24, 2024 Board Meeting Agenda
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  • Support-letter_GovNewsomCalFileDirect-File_5_30_2024.pdf
• /about-ftb/meetings/board-meetings/2024/march-2024/
  • 2__ftb_2023_accomplishments.pdf
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  • March 26, 2024 Board Meeting Agenda
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• /about-ftb/meetings/board-meetings/2024/september-2024/
  • 2024-09-09-text.pdf
  • 2a2-Political-Reform-Audit-Resources-BCP-002.pdf
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  • 3-Request-to-Proceed-to-Adopt-Amendments-to-CA-Code-of-Regulations-TITLE-18-SECTION-17951-8.pdf
  • 5-FTB-2021-2025-StrategicPlan.pdf
  • 6-Identity-Theft-Prevention.pdf
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  • September 9, 2024 Board Meeting Agenda
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  • 10-Day notice public meeting
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• /about-ftb/meetings/board-meetings/2025/december-2025/
  • 2025-12-08-text.pdf
  • 2-FTB-2026-2030-Strategic-Plan.pdf
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  • agenda.pdf
  • December 8, 2025 Board Meeting Agenda
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• /about-ftb/meetings/board-meetings/2025/march-2025/
  • 2025-03-24-text.pdf
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• /about-ftb/meetings/board-meetings/2025/may-2025/
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• /about-ftb/meetings/board-meetings/2025/september-2025/
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• /about-ftb/meetings/board-meetings/2026/april/
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• /about-ftb/meetings/board-meetings/2026/january-2026/
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• /about-ftb/meetings/board-meetings/2026/june/
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• /about-ftb/meetings/event-calendar/
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    • 2018_Grab_Response.pdf
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    • Spidell-FTB-Reply-TBOR.pdf
• /about-ftb/newsroom/2021/
  • What you need to know this tax filing season
  • Lo Que Necesita Saber en Esta Temporada de Presentación de Impuestos
  • State suspends certain debt collection activities
  • El Estado Suspende Ciertas Actividades de Cobro de Deudas
  • State tax deadline for individuals postponed until May 17, 2021
  • Fechas Límite del Impuesto Estatal para Individuos Se Posponen hasta el 17 de Mayo de 2021
  • State postpones deadline for claiming 2016 tax refunds to May 17, 2021
  • El Estado Pospone la Fecha Límite para Reclamar Reembolsos de Impuestos de 2016 hasta el 17 de Mayo de 2021
  • May 17 tax deadline approaching
  • Se Acerca la Fecha Límite de Impuestos del 17 de Mayo
  • State issues 2.5 million Golden State Stimulus payments
  • El Estado Emite 2.5 Millones de Pagos de Estímulo Golden State
  • Tax relief for Californians affected by wildfires
  • Taxpayers with income from unemployment or in-home support can benefit from recent changes
  • Contribuyentes Con Ingresos por Desempleo o Apoyo en el Hogar Pueden Beneficiarse de los Cambios Recientes
  • October 15 tax deadline approaching to file and claim the Golden State Stimulus
  • Se Acerca la Fecha Límite del 15 de Octubre para Presentar y Reclamar el Estímulo Golden State
  • Franchise Tax Board hero receives state's highest honor for public servants
  • Tax changes for taxpayers with unemployment or in-home support
  • Contribuyentes Con Ingresos por Desempleo o Apoyo en el Hogar Pueden Beneficiarse de los Cambios Recientes
• /about-ftb/newsroom/2022/
  • Filing season tax tips
  • Consejos Tributarios de la Temporada de Impuestos
  • Beware of Scams as New Tax Season Begins
  • Cuidado con las Estafas Al Comenzar la Nueva Temporada de Impuestos
  • Last minute tax tips: What you need to know
  • Consejos tributarios de última hora: Lo que usted necesita saber
  • State Controller Betty T. Yee available for tax day interviews
  • California grants tax relief for Hurricane Ian victims
  • October 17 tax filing deadline approaching
• /about-ftb/newsroom/2023/
  • Franchise Tax Board 2023 tax season begins
  • California to mail Courtesy Notices related to winter storm filing and payment deadline extensions
  • Important Reminder: October 16 tax deadline approaching
  • Recordatorio importante: Se acerca la fecha límite de impuestos del 16 de octubre
  • State Controller Malia M. Cohen is Available for Interviews on Tax Day, October 16
  • Due date for California state tax returns and payments moved to November 16, 2023| FTB.ca.gov
  • Noticias de última hora: La fecha límite para las declaraciones y pagos de impuestos del estado de California se ha trasladado al 16 de noviembre de 2023
  • California grants tax relief for those affected by the recent winter storms
  • California grants tax relief for hurricane, fire, and seawater intrusion victims
  • California otorga alivio tributario para víctimas de huracanes, incendios e intrusión de agua marina
  • FTB extends filing deadline for taxpayers impacted by 2022-23 winter storms to Oct. 16, 2023
  • Web Pay alternatives
• /about-ftb/newsroom/2024/
  • What California taxpayers need to Kknow for the 2024 tax filing season
  • Lo que los contribuyentes de California deben saber para la temporada de presentación de impuestos de 2024
  • California grants relief for San Diego flood victims
  • Last minute tax tips: What you need to know for April 15 tax deadline
  • Consejos tributarios de última hora: Lo que necesita saber antes de la fecha límite de impuestos del 15 de abril
  • FTB partners with IRS to provide free tax filing for Californians
  • FTB se asocia con el IRS para brindar presentación de impuestos gratuita para los Californianos
  • October 15 tax filing deadline approaching
  • Se acerca la fecha límite de presentación de impuestos del 15 de Octubre
• /about-ftb/newsroom/2025/
  • California’s 2025 Tax Filing Season Begins
  • Comienza la Temporada de Presentación de Impuestos de California de 2025
  • FTB warns of tax scams targeting Californians this filing season
  • FTB advierte sobre estafas tributarias dirigidas a los Californianos en esta temporada de presentación de impuestos
  • Last-minute tax tips: What you need to know for April 15 tax deadline
  • Consejos tributarios de última hora: Lo que necesita saber para la fecha límite de impuestos del 15 de abril
  • State Controller Malia M. Cohen available for interviews on Tax Day, April 15
  • FTB warns Californians about recent tax scams targeting them
  • FTB advierte a los californianos sobre recientes estafas tributarias dirigidas a ellos
  • October 15 tax filing deadline approaching
  • Se acerca la fecha límite de presentación de impuestos del 15 de Octubre
• /about-ftb/newsroom/2026/
  • The 2026 tax filing season begins in California
  • Comienza la temporada de presentación de impuestos de 2026 en California
  • CA FTB advises taxpayers on USPS postmark updates and filing deadlines
  • El FTB de CA informa a los contribuyentes sobre las actualizaciones del matasellos del USPS y los plazos de presentación
  • What Californians need to know before the April 15 tax deadline
  • Lo que los californianos necesitan saber antes de la fecha límite de impuestos del 15 de abril
  • Franchise Tax Board available for interviews on Tax Day, April 15
• /about-ftb/newsroom/
  • Archived news releases
  • Archivo de artículos
  • /about-ftb/newsroom/covid-19/
    • FAQs for Paycheck Protection Program (PPP)
    • Preguntas Frecuentes sobre el Programa de Protección de Cheques de Pago (PPP)
    • COVID-19 frequently asked questions for tax relief and assistance
    • COVID-19
    • COVID-19
    • Paycheck Protection Program (PPP) loan forgiveness | COVID-19
    • Condonación de préstamos del Programa de Protección de Cheques de Pago (PPP)| FTB.ca.gov
    • Preguntas frecuentes de COVID-19
  • Newsroom
  • Sala de prensa
  • /about-ftb/newsroom/news-releases/
    • What You Need to Know This Tax Filing Season
    • Lo Que Necesita Saber en Esta Temporada de Presentación de Impuestos
    • State Suspends Certain Debt Collection Activities
    • El Estado Suspende Ciertas Actividades de Cobro de Deudas
    • Tax Relief for Californians Affected by Wildfires
    • Franchise Tax Board Hero Receives State’s Highest Honor for Public Servants
    • Beware of Scams as New Tax Season Begins
    • Cuidado con las Estafas Al Comenzar la Nueva Temporada de Impuestos
    • State Controller Betty T. Yee Available for Tax Day Interviews
    • Filing Season Tax Tips
    • Consejos Tributarios de la Temporada de Impuestos
    • Due date for California state tax returns and payments moved to November 16, 2023| FTB.ca.gov
    • Noticias de última hora: La fecha límite para las declaraciones y pagos de impuestos del estado de California se ha trasladado al 16 de noviembre de 2023
    • State Controller Malia M. Cohen is Available for Interviews on Tax Day, October 16
    • Franchise Tax Board 2023 tax season begins
    • Reminder - San Diego County taxpayers affected by floods
    • What California taxpayers need to Kknow for the 2024 tax filing season
    • Lo que los contribuyentes de California deben saber para la temporada de presentación de impuestos de 2024
    • California grants relief for San Diego flood victims
    • FTB partners with IRS to provide free tax filing for Californians
    • FTB se asocia con el IRS para brindar presentación de impuestos gratuita para los Californianos
    • FTB warns of tax scams targeting Californians this filing season
    • FTB advierte sobre estafas tributarias dirigidas a los Californianos en esta temporada de presentación de impuestos
    • Last-minute tax tips: What you need to know for April 15 tax deadline
    • State Controller Malia M. Cohen available for interviews on Tax Day, April 15
    • 2025 08 FTB warns Californians about recent tax scams targeting them
    • October 15 tax filing deadline approaching
  • Press information
  • /about-ftb/newsroom/public-service-bulletins/
    • Nonprofit Administrative Dissolution
    • January 2021 Mailing Information - Forms 1099-G & 1099-INT
    • Field Office Public Counters and Appointment Requests Reopen 2/01/2021
    • California Golden State Stimulus Payments
    • Field Office Appointment Requests
    • Temporary Suspension of Offset Programs
    • Applicability Date of Proposed Revisions to California Code of Regulations, Title 18, Section 25136-2
    • California Golden State Stimulus II
    • AB176 changes to Court-Ordered Debt Collections and Vehicle Registration Collections earnings withholding orders
    • Extension of E-Signature Option for Paper Returns, Statute of Limitations Waivers, and Other Documents
    • CalSavers Retirement Savings Program
    • Capital Account Reporting
    • January 2022 Mailing Information - Forms 1099-G & 1099-INT
    • 2021 Health Care Mandate Subsidy Reconciliation
    • FTB 763B Notices Issued as a Result of AB 85 System Changes
    • Use Tax and Pass-through Entity Elective Tax
    • California Middle Class Tax Refund payments
    • Extension of e-signature option for paper returns, statute of limitations waivers, and other documents
    • Foster Youth Tax Credit
    • January 2023 Mailing Information - Forms 1099-G, 1099-INT, & 1099-MISC
    • Virtual Hold Technology for the Tax Practitioner's Hotline
    • Capital Account Analysis Tax Basis Methodology for Schedule K-1 (565) and Schedule K-1 (568) for Taxable Years 2021, 2022, and Subsequent Tax Years
    • Temporary signature options extended
    • E-Signatures for SOL Waivers| FTB.ca.gov
    • FTB Announces Resolution for Certain Abusive Transactions| FTB.ca.gov
    • Signature Options for Paper Tax Returns and Other Documents
    • Changes to Court-Ordered Debt and Vehicle Registration Collections Earnings Withholding Orders (EWO)
    • January 2024 Mailing of Forms 1099-G and 1099-INT
    • Multi-factor authentication for MyFTB
    • FTB Secure Email change
    • January 2025 mailing of forms 1099-G and 1099-INT
    • Charitable Deductions for Qualified Conservation Contributions - Conformity
    • /about-ftb/newsroom/public-service-bulletins/2026/
      • January 2026 mailing of forms 1099-G and 1099-INT
      • Updates to form instructions for taxable year 2025 relating to credit for prior year alternative minimum tax
    • Cambios tributarios Federales
    • Federal tax changes | Public service bulletins
    • Public Service Bulletins
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  • /about-ftb/newsroom/tax-news/2022/
    • Tax News
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  • /about-ftb/newsroom/tax-news/2023/
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  • /about-ftb/newsroom/tax-news/2024/
    • Tax News
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  • /about-ftb/newsroom/tax-news/2025/
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  • /about-ftb/newsroom/tax-news/2026/
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  • /about-ftb/newsroom/tax-news/april-2021/
    • AB 2660 estimated tax payment information
    • A reminder to verify your client’s mailing address
    • Ask the Advocate
    • Form 1099G for Unemployment Compensation - Information and Resources
    • Franchise Tax Board warns taxpayers about scams in “Taxpayer Beware” Podcast
    • FTB’s Website has tools to assist you
    • Golden State Stimulus
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    • Tax News says goodbye to our longtime Editor
    • Will California conform to the Paycheck Protection Program?
  • /about-ftb/newsroom/tax-news/april-2022/
    • Ask the Advocate
    • CalEITC qualification expanded – update
    • Court-ordered debt
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  • /about-ftb/newsroom/tax-news/august-2021/
    • 2021 Irs Virtual Nationwide Tax Forum
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    • Offsets Have Resumed
    • print-version.pdf
    • The Main Street Small Business Tax Credit is Back for 2021
  • /about-ftb/newsroom/tax-news/december-2021/
    • 2020 Tax Return Payments
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    • State Reports on Median Income for 2019
    • Franchise Tax Board (FTB) Hosts Virtual Stakeholder Meetings
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    • Real estate withholding
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  • /about-ftb/newsroom/tax-news/February-2021/
    • 2020 health care forms now available
    • 2020 Taxpayers’ Bill of Rights Hearing
    • All About Business
    • Common income tax issues
    • Compliance effort for FTB 3840, California Like-Kind Exchanges letters continues
    • Enrolled agents can now represent cannabis businesses
    • From State Controller’s Office: Extended deadline for life insurance company unclaimed property remit reports and remittances approaches
    • Franchise Tax Board participates in “Taxpayer Beware” podcast
    • Tax News
    • Need a speaker for your next event?
    • New Chief Counsel Rulings: Assignment of sales of tangible personal property
    • print-version.pdf
    • What’s new for filing 2020 tax returns
  • /about-ftb/newsroom/tax-news/february-2022/
    • 1099-NEC Filing Guidelines Update
    • AB 176
    • Ask the Advocate
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    • Main Street Small Business Tax Credit II – Don’t forget to claim it!
    • print-version.pdf
    • Real-time Identify Proofing and Enrollment
    • Same Services, Different Name
    • Tax News Flash
    • What’s new for filing 2021 tax returns
  • /about-ftb/newsroom/tax-news/flash/2021/
    • Making pass-through entity elective tax payments
  • /about-ftb/newsroom/tax-news/flash/
    • Making Pass-Through Entity Elective Tax Payments
    • /about-ftb/newsroom/tax-news/flash/2022/
      • FTB notice 763B - FTB assigned identification number
      • Real-time identify and proofing enrollment now available
      • Inscripción de Identificación y Prueba en Tiempo Real ahora disponible
      • Revision to 2021 form 3893, pass-through entity elective tax payment voucher
      • Entity ID number to use for electronic payment methods
      • Estimated tax penalty relief for farmers and fishermen
      • Capital account reporting
      • CalEITC qualification expanded/credit code 242 PTE elect
      • SOS "dark" period in March / April 2022
      • Pass-through entity elective tax could trigger mandatory e-pay requirement
      • FTB issues legal ruling on California’s market-based rules
      • FTB LLC fee class action settlement
      • Filing deadline extended for class action settlement claims
      • FTB issues legal ruling on sourcing of gain from sale of IRC Section 751 assets
    • FTB Notice 763B – FTB Assigned Identification Number
    • Real-time Identify Proofing and Enrollment now available
    • Inscripción de Identificación y Prueba en Tiempo Real ahora disponible
    • Revision to 2021 Form 3893, Pass-Through Entity Elective Tax Payment Voucher
    • Entity ID Number to use for Electronic Payment Methods
    • Estimated Tax Penalty Relief for Farmers and Fishermen
    • Capital Account Analysis
    • EITC Qualification Married/Registered Domestic Partner Filing Separate
    • SOS “Dark” Period | Tax News Flash, March 2022
    • Pass-Through Entity Elective Tax could trigger mandatory e-pay requirement
    • FTB issues Legal Ruling on California’s Market-Based Rules
    • FTB LLC Fee Class Action Settlement
    • Filing deadline extended for class action settlement claims
    • FTB issues legal ruling on sourcing of gain from sale of IRC Section 751 assets
    • California grants tax relief for Hurricane Ian victims
    • October 17 tax filing deadline approaching
    • /about-ftb/newsroom/tax-news/flash/2023/
      • Establishing and renewing TIA and POA relationships
      • IRS statement on the mailing of balance due notices to California taxpayers
      • Submit separate tax payments this filing season to avoid unintended notices, penalties, and potential erroneous refunds
      • FTB Service Center Extended Hours
      • Extended deadline: FTB conforms to IRS
      • FTB extends notice 2023-02 participation period
      • MyFTB client notice issue
      • Resolved issue — MyFTB client notices
    • California grants tax relief for those affected by the recent winter storms
    • Establishing and renewing TIA and POA relationships
    • FTB extends filing deadline for taxpayers impacted by 2022-23 winter storms to Oct. 16, 2023
    • IRS Statement on California Mailing of Balance Due Notices
    • Separate your tax payments this filing season
    • California grants tax relief for hurricane, fire, and seawater intrusion victims
    • FTB Service Center Extended Hours
    • California otorga alivio tributario para víctimas de huracanes, incendios e intrusión de agua marina
    • Extended Deadline: FTB conforms to IRS
    • FTB Extends Notice 2023-02 Participation Period
    • MyFTB Client Notice Issue
    • Resolved Issue — MyFTB Client Notices
    • /about-ftb/newsroom/tax-news/flash/2024/
      • California grants tax relief for San Diego County flood victims to June 17
      • Reminder - San Diego County taxpayers affected by floods
      • MyFTB multi-factor authentication is here
      • Erroneous notices for tax year 2023
      • San Diego County disaster notice assistance
    • MyFTB Self-Service Options Survey
    • California grants tax relief for San Diego County flood victims to June 17
    • MyFTB multi-factor authentication is here
    • Erroneous Notices for Tax Year 2023
    • San Diego County disaster notice assistance
    • /about-ftb/newsroom/tax-news/flash/2025/
      • Emergency tax relief for Los Angeles County fires
      • Incorrect Form 1099-G
      • Corrected Form 1099-G mailed – update
      • Los Angeles County Disaster Relief reminder
      • Online services temporarily unavailable
      • Online services restored
      • Legal Ruling – Deferred Intercompany Stock Account (DISA)
      • Amended market-based sourcing rules
    • Emergency tax relief for Los Angeles County fires
    • Incorrect Form 1099-G
    • Corrected Form 1099-G
    • Los Angeles County Disaster Relief Reminder
    • Online Services Temporarily Unavailable
    • Los Angeles County Disaster Relief Reminder
    • Legal Ruling – Deferred Intercompany Stock Account (DISA)
    • Amended Market-Based Sourcing Rules
    • /about-ftb/newsroom/tax-news/flash/2026/
      • United States Postal Service (USPS) adjustments: avoid late tax filings
      • Form instructions for taxable year 2025 relating to credit for prior year alternative minimum tax or minimum tax credit
      • Secretary of State business entity identification numbers for tax returns and payments
      • Correction to Individual Shared Responsibility Child Dependent Penalty Amount
      • Pass-Through Entity (PTE) Elective Tax June 15th payment approaching
      • MyFTB tax professional client notices page
    • Tax News Flash
  • /about-ftb/newsroom/tax-news/
    • Tax News
    • /about-ftb/newsroom/tax-news/january-2021/
      • All About Business
      • Cannabis update from the Franchise Tax Board Cannabis Business Team
      • Delayed Form 1099-G
      • From State Controller’s Office: Businesses may hear from unclaimed property owners
      • Tax News
      • January 2021 application period for California Competes Tax Credit
      • January reminders: estimated tax payments, farmers and fishermen
      • MyFTB Corner
      • New form: 1099-NEC, Nonemployee Compensation
      • New Form: Request for Appeal Before the Office of Tax Appeals
      • Power of Attorney still requires original signature
      • print-version.pdf
      • Statute of Limitation waiver e-Signature option extended
      • Time’s running out for the Main Street Small Business Tax Credit
      • Website content retention
    • /about-ftb/newsroom/tax-news/january-2022/
      • Ask the Advocate
      • California Competes Grant Program
      • California Competes Tax Credit
      • CalSavers
      • Health Care Mandate
      • Homeless Hiring Tax Credit
      • Tax News
      • print-version.pdf
      • Real-time Identify Proofing and Enrollment
      • Self-Correct Return Outreach
      • Signature Update
      • Tax News Flash
      • Tax News Survey — Follow Up
    • /about-ftb/newsroom/tax-news/july-2021/
      • 2021 Filing Season Update
      • Alternative Identifying information for certain dependents under California law
      • A reminder to have your clients sign up for a MyFTB account
      • Ask the Advocate
      • Available Resources for Small Business Owners
      • Common Errors Made on Form 593, Real Estate Withholding Statement
      • Electronic Signatures Accepted Through December 31, 2021
      • Tax News
      • Legislative bill watch list
      • Payment tips
      • print-version.pdf
    • /about-ftb/newsroom/tax-news/june-2021/
      • Applicability Date of Proposed Revisions to California Code of Regulations, Title 18, Section 25136-2
      • Ask the Advocate
      • Closing a California Business Entity
      • FTB Small Business Liaison new email address
      • Important Filing Updates
      • Tax News
      • print-version.pdf
      • Questions regarding AB 80
      • Subscription Services
      • Tax Appeals Assistance Program – first semester recap
      • Temporary Suspension of Offset Program until July 31, 2021
    • /about-ftb/newsroom/tax-news/march-2021/
      • Administrative Dissolution - Intent Notices mailed to Qualified Domestic Corporations
      • California Competes Tax Credit last application period for fiscal year 2020/2021
      • From the State Controller’s Office (SCO): Businesses urged to respond promptly to unclaimed property owner inquiries resulting from SCO notification
      • FTB Notice 2020-04: Requests Involving Changes in Accounting Periods or Methods
      • Tax News
      • Interest rates decrease
      • MyFTB Corner
      • New video: Gig economy filing tips
      • print-version.pdf
      • what’s new for water's-edge taxpayers
    • /about-ftb/newsroom/tax-news/march-2022/
      • 2021 Health Care Mandate Subsidy Reconciliation
      • Adjusted interest rate
      • Ask the Advocate
      • Business entities
      • California Competes Tax Credit
      • FTB 763B notices issued as a result of AB 85 system changes
      • Group nonresident return with nonresident aliens
      • Health Care Mandate
      • Tax News
      • Mailing of Forms 1099-G and 1099-INT
      • print-version.pdf
      • Pass-through entity elective tax update
    • /about-ftb/newsroom/tax-news/may-2021/
      • Annual POA Notice
      • Ask the Advocate
      • FTB field offices now have an online option to schedule appointments
      • Tax News
      • Individual Status Letters
      • Make sure your SMLLC clients file a Form 568 for the LLC
      • MyFTB for Trusts Quick Survey
      • Notice of Tax Return Change mailing delayed
      • Top 500 delinquent taxpayer list
    • /about-ftb/newsroom/tax-news/may-2022/
      • Ask the Advocate
      • FTB Form 592 submissions
      • Tax News
      • Resources for small businesses
      • S corporation pass-through entity elective tax and mandatory e-pay requirement
      • Tax News Flash links
      • TaxNews-May-2022-Print-Version.pdf
    • /about-ftb/newsroom/tax-news/november-2021/
      • Ask the Advocate
      • CalSavers| FTB.ca.gov
      • Franchise Tax Board Legislative Stakeholder Meeting Dates
      • Tax News
      • Legislative Update 2021
      • Notice of Public Disclosure of Tax Delinquency
      • print-version.pdf
      • Real Estate Withholding When a Trust is on Title
      • Reminder: Exempt Organization Extension Filing Due Date Fast Approaching
      • Reminder: Main Street Small Business Tax Credit II
      • Should I Submit Form 592
    • /about-ftb/newsroom/tax-news/october-2021/
      • AB 466 Unclaimed Property Law
      • Ask the Advocate
      • Call Centers Experiencing High-Call Volumes
      • C Corporation Extended Filing Due Date
      • Customer Service Dashboard Enhancement
      • New Tax Credits for Employers – Coming Soon
      • Tax News
      • Indexing
      • Pass-Through Entity Elective Tax
      • Personal Income Tax Postponement to File Due Date
      • print-version.pdf
      • Unclaimed Property Notice Reports
    • Previous editions
    • /about-ftb/newsroom/tax-news/september-2021/
      • AB 2503 Administrative Dissolution Program
      • Ask the Advocate
      • Estimate Tax Payments
      • FTB 3912 - Power of Attorney – Active Representatives on File letter
      • FTB Tax Auditor Recruitment
      • Golden State Stimulus II Payments
      • Tax News
      • Moving out of State
      • New Tax Credits for Employers – Coming Soon
      • Pass-Through Entity Elective Tax
      • print-version.pdf
      • S-Corporation Extended Due Date
  • /about-ftb/newsroom/top-500-past-due-balances/
    • Top 500 past due balances
    • If you're on the list
    • About the delinquent taxpayer list
    • Top 500 past due balances
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