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Franchise Tax Board Homepage

• File

  • /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
    • IRS changed your federal 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
    • Taxpayer Dispute Process Notice of Proposed Assessment
  • /file/after-you-file/
    • After you file
    • Keeping your tax records
  • /file/business/
    • California group nonresident tax return
    • /file/business/credits/
      • California Competes Tax Credit (CCTC)
      • California research
      • Credit assignment
      • Help with credit assignments
      • 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 reservation
      • 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
    • Doing business in California
    • Help with doing business in California
    • Help with information returns
    • /file/business/income/
      • Apportionment and allocation
      • Help with apportionment and allocation
      • Income types for businesses
    • Business filing information
    • /file/business/industries/
      • accessible-faq.pdf
      • Cannabis
      • Gig economy
      • Worker classification and AB 5 frequently asked questions
    • Information returns
    • /file/business/report-mec-info/
      • california-health-coverage-information-returns-business-rules-10945-b.pdf
      • ftb-file-exchange-system-1094-1095-technical-specifications-part-1.pdf
      • ftb-file-exchange-system-1094-1095-technical-specifications-part-2.pdf
      • ftb-file-exchange-system-1094-1095-testing-specifications.pdf
      • ftb-file-exchange-system-mec-ir-registration-and-enrollment.pdf
      • Getting started
      • Help with Minimum Essential Coverage Information Reporting
      • Report health insurance information
      • Technical specifications
      • Transmit data
      • transmittal-of-employer-provided-health-insurance-offer-and-coverage-information-returns-business-rules-10945-c.pdf
    • Business tax rates
    • /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
    • /file/business/types/
      • Partnerships
      • Sole proprietorship
  • /file/did-not-file/
    • Filing Compliance Agreement
    • If you did not file
    • Voluntary Disclosure Program
    • What to do if you did not file
  • /file/personal/credits/
    • California Earned Income Tax Credit and Young Child 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
    • /file/personal/credits/EITC-calculator/Help/
      • EITC | Help with California earnings
      • EITC | Help with filing status
      • EITC | Help with other earned income
      • EITC | Help with qualifying children
    • /file/personal/credits/EITC-Calculator/
      • Earned Income Tax Credit Calculator | Find out how much you could get back
    • Credits
    • Joint custody head of household
    • Nonrefundable renter’s credit
    • Other state tax credit
    • Prior year alternative minimum tax
    • Senior head of household credit
  • /file/personal/deductions/
    • Deducciones
    • Deductions
    • IRA deduction
  • /file/personal/
    • Do you need to file?
    • ¿Necesita presentar?
    • /file/personal/filing-situations/
      • Employee or Independent Contractor
      • /file/personal/filing-situations/estates-and-trusts/
        • Help with estates and trusts
        • Estates and trusts
      • /file/personal/filing-situations/healthcare/estimator/
        • Individual Shared Responsibility Penalty Estimator | Instructions
        • /file/personal/filing-situations/healthcare/estimator/Home/
          • Individual Shared Responsibility Penalty Estimator | Tax Year Information
      • /file/personal/filing-situations/healthcare/
        • Help with annual income
      • Military
      • /file/personal/filing-situations/native-americans/
        • Enrolled member certification
        • Filing requirements
        • Help with Native Americans taxation
        • Native Americans
        • tribal-consulation-policy.pdf
        • When you can be tax exempt
        • When you need to pay tax
      • Self-employed
      • Tax debt relief for spouse
    • /file/personal/filing-status/
      • Deceased person (Decedent)
      • Head of Household
      • Estado Civil de Cabeza de Familia
      • Filing status
      • Married/RDP filing jointly
      • Married/RDP filing separately
      • Qualifying widow-er
      • Registered domestic partner
      • Single
    • /file/personal/income-types/
      • Alimony
      • Capital gains and losses
      • Early distributions
      • Gambling
      • Gifts and inheritance
      • Income from the sale of your home
      • Information returns (1099)
      • In Home Support Services
      • Mortgage forgiveness debt relief
      • Paid Family Leave
      • Rental
      • Reporting taxes on online activities
      • Social Security
      • Unemployment
      • Wages (W2)
    • Personal filing information
    • Reporting like-kind exchanges
    • /file/personal/residency-status/
      • Residents
      • Part-year resident and nonresident
      • Residente de año parcial y No Residente
      • Residentes
    • Tax calculator, tables, rates
    • /file/personal/voluntary-contribution-funds/annual-contribution/
      • Alzheimer's Disease and Related Dementia Voluntary Tax Contribution Fund
      • California Breast Cancer Research Voluntary Tax Contribution Fund
      • California Cancer Research Voluntary Tax Contribution Fund
      • California Firefighter’s Memorial Voluntary Tax Contribution Fund
      • California Peace Officer Memorial Foundation Voluntary Tax Contribution Fund
      • California Sea Otter Voluntary Tax Contribution Fund
      • California Senior Citizen Advocacy Voluntary Tax Contribution Fund
      • California Seniors Special Fund
      • Emergency Food for Families Voluntary Tax Contribution Fund
      • Keep Arts in Schools Voluntary Tax Contribution Fund
      • Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund
      • Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund
      • Protect Our Coast and Oceans Voluntary Tax Contribution Fund
      • Rape Kit Backlog Voluntary Tax Contribution Fund
      • Rare and Endangered Species Preservation Voluntary Tax Contribution Program
      • Schools Not Prisons Voluntary Tax Contribution Fund
      • School Supplies for Homeless Children Fund
      • State Parks Protection Fund/Parks Pass Purchase
      • Suicide Prevention Voluntary Tax Contribution Fund
    • /file/personal/voluntary-contribution-funds/
      • Current voluntary contribution funds
      • How to contribute
      • Voluntary contribution funds
      • Sponsor a voluntary contribution fund
  • /file/ways-to-file/
    • Ways to file
    • /file/ways-to-file/online/calfile/
      • CalFile Qualifications 2020
      • CalFile Qualifications 2018
      • CalFile Qualifications 2019
      • Viewing or printing a CalFile return
      • Help with CalFile
      • CalFile
    • /file/ways-to-file/online/
      • Credit Karma
      • Find an Authorized e-file Provider Near You
      • Help with filing online (e-file)
      • File online
      • OLT Online Taxes
      • UDS
    • /file/ways-to-file/paper/
      • File by mail
      • What form you should file
  • /file/when-to-file/
    • Due dates: businesses
    • Due dates: personal
    • Extension to file
    • When to file

• Pay

  • /pay/bank-account/
    • Help with bank account payments (Web Pay)
    • Pay by bank account (Web Pay) - personal
  • Check, money order, or cashier’s check
  • Cheque, giro postal o cheque de caja
  • /pay/collections/court-ordered-debt/
    • Help with Court-Ordered Debt (COD)
    • Preguntas sobre su deuda por orden judicial
    • Court-ordered debt collections
    • Cobros de deuda por orden judicial
    • Pay your court-ordered debt
    • Pague su deuda por orden judicial
  • /pay/collections/
    • Collections
    • /pay/collections/interagency-intercept/
      • Apply
      • Help with interagency intercept
      • Interagency Intercept
      • Manage accounts
      • Pre-Intercept Notice Instructions
    • /pay/collections/liens/
      • Help with liens
      • Liens
      • Payoff request
    • /pay/collections/multistate-offset-program/
      • Multistate Offset Program
      • Partnership opportunities
    • Statute of limitations (SOL) on collection actions
    • /pay/collections/treasury-offset-program/
      • Help with Treasury Offset Program
      • Treasury Offset Program
    • /pay/collections/vehicle-registration-collections/
      • Help with Vehicle registration collections
      • Ayuda con cobros de matrícula de vehículo
      • Vehicle Registration Collections
      • Cobros de matrícula de vehículo
    • /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/collections/withholding-orders/calculator/Home/
        • Earnings Withholding Calculator
    • /pay/collections/withholding-orders/
      • Collection hierarchy
      • Help with withholding orders
      • Withholding orders
      • Other levies
      • How much to garnish from an employee’s pay
      • Wage garnishments
  • Pay by credit card
  • Pago con tarjeta de crédito
  • Electronic funds transfer
  • Electronic funds withdrawal
  • Estimated tax payments
  • Help with use tax
  • /pay/if-you-cant-pay/bankruptcy/
    • After you File for Bankruptcy
    • File for Bankruptcy
    • Help with bankruptcy
    • Bankruptcy
  • /pay/if-you-cant-pay/
    • Delay my bill payment
    • If you cannot pay
    • Make an offer on your tax debt
  • Mandatory e-Pay for individuals
  • Multiple Payments
  • Pay-by-phone option for individuals
  • Payment options
  • /pay/payment-plans/
    • Apply online for a payment plan - individuals
    • Help with payment plans
    • Ayuda con planes de pago
    • Payment Plans
    • Planes de pago
  • eDemand Payoff Request
  • /pay/penalties-and-interest/
    • Frivolous tax positions
    • Help with penalties and fees
    • Common penalties and fees
    • Interest and estimate penalty rates
  • Use tax
  • /Pay/withholding/
    • Adjust your wage withholding
    • Backup withholding
    • Help with withholding
    • Withholding
    • Qualified intermediary
    • Real estate installment sales
    • Real estate withholding
    • Withholding on nonresidents

• Refund

  • Refunds for businesses
  • Reembolsos para negocios
  • Help with refunds
  • Ayuda con reembolsos
  • ¿Dónde está mi reembolso?

• Forms and publications

  • Get forms by phone
  • Get near you
  • Formularios y publicaciones
  • /forms/2015/
    • 15_592b.pdf
  • /forms/2016/
    • 16_3506.pdf
    • 16_3514.pdf
    • 16_3514_SP.pdf
    • 16_3514ins.pdf
    • 16_3514ins_SP.pdf
    • 16_3540.pdf
    • 16_3544.pdf
    • 16_592a.pdf
    • 16_592f.pdf
  • /forms/2017/
    • 17_100.pdf
    • 17_1001.pdf
    • 17_100s.pdf
    • 17_100sb.pdf
    • 17_100sc.pdf
    • 17_100sd.pdf
    • 17_100sh.pdf
    • 17_100sk1.pdf
    • 17_100sqs.pdf
    • 17_3514.pdf
    • 17_3514_SP.pdf
    • 17_3514ins_SP.pdf
    • 17_3532.pdf
    • 17_3539.pdf
    • 17_3814.pdf
    • 2017 S Corporation Tax Booklet 100S
    • 2017 Instructions for Schedule D (100S)
    • 2017 Instructions for Schedule H (100S)
    • 2017 Shareholder’s Instructions for Schedule K-1 (100S)
    • 2017 Instructions for Form FTB 3514
    • 2017 Instructions for Form FTB 3805q
  • /forms/2018/
    • 18_1005.pdf
    • 18_1032.pdf
    • 18_1067.pdf
    • 18_3504.pdf
    • 18_3514.pdf
    • 18_3514_SP.pdf
    • 18_3514ins_SP.pdf
    • 18_3519.pdf
    • 18_3531.pdf
    • 18_3532.pdf
    • 18_3533.pdf
    • 18_3533b.pdf
    • 18_3536.pdf
    • 18_3537.pdf
    • 18_3538.pdf
    • 18_3554.pdf
    • 18_3832.pdf
    • 18_3840.pdf
    • 18_3885l.pdf
    • 18_3885p.pdf
    • 18_540ca.pdf
    • 18_540es.pdf
    • 18_565.pdf
    • 18_565d.pdf
    • 18_565eo.pdf
    • 18_565k1.pdf
    • 18_568.pdf
    • 18_568d.pdf
    • 18_568eo.pdf
    • 18_568k1.pdf
    • 18_5805.pdf
    • 18_5805f.pdf
    • 18_592.pdf
    • 18_schx.pdf
    • 2018 Instructions for Form FTB 3504
    • 2018 Instructions for Form FTB 3514
    • 2018 Instructions for Form FTB 3531
    • 2018 Instructions for Form FTB 3533-B
    • 2018 Instructions for Form FTB 3832
    • 2018 Instructions for Form FTB 3840
    • 2018 Instructions for Schedule CA (540)
    • 2018 Instructions for Schedule D-1
    • 2018 Instructions for Form 540-ES
    • 2018 Partnership Tax Booklet for Form 565
    • 2018 Instructions for Schedule D 565
    • 2018 Instructions for Schedule EO 565
    • 2018 Partner’s Instructions for Schedule K-1 565
    • 2018 Limited Liability Company Tax Booklet | California Forms & Instructions 568
    • 2018 Instructions for Schedule D 568
    • 2018 Instructions for Schedule EO 568
    • 2018 Member’s Instructions for Schedule K-1 568
    • 2018 Instructions for Form 5805F
    • 2018 Instructions for Form FTB 5805
  • /forms/2019/
    • 2019-1005-publication.pdf
    • 2019-1006-publication.pdf
    • FTB Publication 1540 | California Head of Household Filing Status
    • FTB Publicación 1540 SP | Estado Civil de Cabeza de Familia de California
    • 2019-3506.pdf
    • 2019 Instructions for Form FTB 3506
    • 2019-3514.pdf
    • 2019 Instructions for Form FTB 3514
    • 2019-3514-sp.pdf
    • 2019-3514-sp-instructions.pdf
    • 2019-3519.pdf
    • 2019-3522.pdf
    • 2019-3533.pdf
    • 2019-3536.pdf
    • 2019-3582-e-file.pdf
    • 2019-3596.pdf
    • 2019-3805q.pdf
    • 2019-3805v.pdf
    • 2019-3840.pdf
    • 2019 Instructions for Form FTB 3840
    • 2019-540.pdf
    • 2019 California 2EZ Tax Table: Head of Household
    • 2019 California 2EZ Tax Table: Married/RDP Filing Jointly or Qualifying Widow(er)
    • 2019 California 2EZ Tax Table: Single
    • 2019 Personal Income Tax Booklet | California Forms & Instructions 540
    • 2019-540-ca.pdf
    • 2019-540-d.pdf
    • 2019-540-d-1.pdf
    • 2019 Instructions for Schedule D-1
    • 2019 Instructions for California Schedule D (540)
    • 2019 California Tax Table
    • 2019-5805f.pdf
    • 2019 Instructions for Form 5805F
    • 2019-592.pdf
    • 2019-592-f.pdf
    • 2019-593.pdf
    • 2019-593-v.pdf
  • /forms/2020/
    • 2020-100.pdf
    • 2020-1001-publication.pdf
    • 2020-1005-publication.pdf
    • 2020 Corporation Tax Booklet 100
    • 2020-100-h.pdf
    • 2020-100-p.pdf
    • 2020-100-r.pdf
    • 2020 Instructions for Schedule R
    • 2020-100s.pdf
    • 2020-100s-b.pdf
    • 2020 S Corporation Tax Booklet
    • 2020-100s-c.pdf
    • 2020-100s-d.pdf
    • 2020 Instructions for Schedule D (100S)
    • 2020-100s-h.pdf
    • 2020 Instructions for Schedule H (100S)
    • 2020-100s-k-1.pdf
    • 2020 Shareholder’s Instructions for Schedule K-1 (100S)
    • 2020-100s-qs.pdf
    • 2020-100w.pdf
    • 2020 Corporation Tax Booklet Water’s-Edge Filers | California Forms & Instructions 100W
    • 2020-100-we.pdf
    • 2020-100w-h.pdf
    • 2020 Instructions for Schedule H (100W)
    • 2020-100w-p.pdf
    • 2020-1031-publication.pdf
    • 2020-1032-publication.pdf
    • 2020-1061-publication.pdf
    • 2020-1067-publication.pdf
    • 2020-109.pdf
    • 2020 Exempt Organization Business Income Tax Booklet
    • 2020-1345.pdf
    • FTB Publication 1540 | California Head of Household Filing Status
    • FTB Publicación 1540 SP | Estado Civil de Cabeza de Familia de California
    • 2020-199.pdf
    • 2020 Form 199: California Exempt Organization Annual Information Return | California Forms & Instructions
    • 2020-2416.pdf
    • 2020 Instructions for Form FTB 2416
    • 2020-2424.pdf
    • 2020 Instructions for Form FTB 2424
    • 2020-3502.pdf
    • 2020 Instructions for Form FTB 3502
    • 2020-3504.pdf
    • 2020 Instructions for Form FTB 3504
    • 2020-3506.pdf
    • 2020 Instructions for Form FTB 3506
    • 2020-3510.pdf
    • 2020 Instructions for Form FTB 3510
    • 2020-3514.pdf
    • 2020 Instructions for Form FTB 3514
    • 2020-3514-sp.pdf
    • 2020-3514-sp-instructions.pdf
    • 2020-3519.pdf
    • 2020-3519-sp.pdf
    • 2020-3521.pdf
    • 2020 Instructions for Form FTB 3521
    • 2020-3522.pdf
    • 2020-3523.pdf
    • 2020 Instructions for Form FTB 3523
    • 2020-3525.pdf
    • 2020-3531.pdf
    • 2020 Instructions for Form FTB 3531
    • 2020-3532.pdf
    • 2020 Instructions for Form FTB 3532
    • 2020-3532-sp.pdf
    • 2020-3533.pdf
    • 2020-3533-b.pdf
    • 2020 Instructions for Form FTB 3533-B
    • 2020 Instructions for Form FTB 3533
    • 2020-3536.pdf
    • 2020-3537.pdf
    • 2020-3538.pdf
    • 2020-3539.pdf
    • 2020-3540-instructions.pdf
    • 2020-3541.pdf
    • 2020 Instructions for Form FTB 3541
    • 2020-3544.pdf
    • 2020 Instructions for Form FTB 3544
    • 2020-3551.pdf
    • 2020 Instructions for Form FTB 3551
    • 2020-3563.pdf
    • 2020-3576.pdf
    • 2020-3577.pdf
    • 2020-3578.pdf
    • 2020-3579.pdf
    • 2020-3582-e-file.pdf
    • 2020-3582x.pdf
    • 2020-3586.pdf
    • 2020-3587.pdf
    • 2020-3588.pdf
    • 2020-3592.pdf
    • 2020-3596.pdf
    • 2020-3801.pdf
    • 2020 Instructions for Form FTB 3801
    • 2020-3805p.pdf
    • 2020 Instructions for Form FTB 3805P
    • 2020-3805q.pdf
    • 2020 Instructions for Form FTB 3805Q
    • 2020-3805v.pdf
    • 2020 Instructions for Form FTB 3805V
    • 2020-3832.pdf
    • 2020 Instructions for Form FTB 3832
    • 2020-3840.pdf
    • 2020 Instructions for Form FTB 3840
    • 2020-3853.pdf
    • 2020-3885.pdf
    • 2020-3885f.pdf
    • 2020 Instructions for Form FTB 3885
    • 2020-3885l.pdf
    • 2020-3885-lease-inclusion-indexing.pdf
    • 2020-3885p.pdf
    • 2020-3895.pdf
    • 2020-3895b-publication.pdf
    • 2020-3895c-publication.pdf
    • 2020-3895-instructions-covered-ca.pdf
    • 2020-4197.pdf
    • 2020-540.pdf
    • 2020-540-2ez.pdf
    • 2020 Form 540 2EZ: Personal Income Tax Booklet | California Forms & Instructions
    • 2020-540-2ez-booklet-sp.pdf
    • 2020-540-2ez-sp.pdf
    • 2020 California 2EZ Tax Table: Head of Household
    • 2020-540-2ez-taxtable-household.pdf
    • 2020 California 2EZ Tax Table: Married/RDP Filing Jointly or Qualifying Widow(er)
    • 2020-540-2ez-taxtable-married.pdf
    • 2020 California 2EZ Tax Table: Single
    • 2020-540-2ez-taxtable-single.pdf
    • 2020 Personal Income Tax Booklet | California Forms & Instructions 540
    • 2020-540-ca.pdf
    • 2020 Instructions for Schedule CA (540)
    • 2020-540-d.pdf
    • 2020-540-d-1.pdf
    • 2020 Instructions for Schedule D-1
    • 2020 Instructions for California Schedule D (540)
    • 2020-540-es.pdf
    • 2020-540nr.pdf
    • 2020 540NR Booklet
    • 2020-540nr-booklet.pdf
    • 2020-540nr-ca.pdf
    • 2020 Instructions for Schedule CA (540NR)
    • 2020-540nr-d.pdf
    • 2020-540-s.pdf
    • 2020 Instructions for Schedule S
    • 2020 California Tax Table
    • 2020-540-taxtable.pdf
    • 2020-540-x.pdf
    • 2020 Instructions for Schedule X
    • 2020-541.pdf
    • 2020 Fiduciary Income 541 Tax Booklet
    • 2020-541-d.pdf
    • 2020-541-es.pdf
    • 2020 Instructions for Form 541-ES
    • 2020-541-j.pdf
    • 2020 Instructions for Schedule J (541)
    • 2020-541-k-1.pdf
    • 2020 Beneficiary’s Instructions for Schedule K-1 541
    • 2020-541-p.pdf
    • 2020-541-t.pdf
    • 2020 Instructions for Form 541-T
    • 2020-565.pdf
    • 2020 Partnership Tax Booklet | California Forms & Instructions 565
    • 2020-565-d.pdf
    • 2020 Instructions for Schedule D 565
    • 2020-565-eo.pdf
    • 2020-565-k-1.pdf
    • 2020 Instructions for Schedule K-1 565
    • 2020-568.pdf
    • 2020 Limited Liability Company Tax Booklet | California Forms & Instructions 568
    • 2020-568-d.pdf
    • 2020 Instructions for Schedule D 568
    • 2020-568-eo.pdf
    • 2020-568-k-1.pdf
    • 2020-5805f.pdf
    • 2020 Instructions for Form 5805F
    • 2020-587.pdf
    • 2020 Instructions for Form 587
    • 2020-590.pdf
    • 2020-590-p.pdf
    • 2020-592.pdf
    • 2020-592-a.pdf
    • 2020-592-b.pdf
    • 2020-592-f.pdf
    • 2020 Instructions for Form 592-F
    • 2020 Instructions for Form 592
    • 2020-592-pte.pdf
    • 2020-592-q.pdf
    • 2020-592-v.pdf
    • 2020-593.pdf
    • 2020 Instructions for Form 593
    • 2020-593-v.pdf
    • 2020-737-publication.pdf
    • 2020-8453.pdf
    • 2020-8453-be-pmt.pdf
    • 2020-8453-c.pdf
    • 2020-8453-eo.pdf
    • 2020-8453-fid.pdf
    • 2020-8453-fid-instructions.pdf
    • 2020-8453-fid-pmt-instructions.pdf
    • 2020-8453-llc.pdf
    • 2020-8453-ol.pdf
    • 2020-8453-p.pdf
    • 2020-8453-pmt.pdf
    • 2020-8454.pdf
    • 2020-8455.pdf
    • 2020-8879.pdf
    • 2020-8879-fid.pdf
    • 2020-8879-pmt.pdf
  • /forms/2021/
    • 2021-100-es.pdf
    • 2021 Instructions for Form 100-ES
    • 2021-3522.pdf
    • 2021-3536.pdf
    • 2021-540-es.pdf
    • 2021 Instructions for Form 540-ES
  • /forms/misc/
    • FTB Publication 1004
    • FTB Publication 1008
    • 100x.pdf
    • 2020 Instructions for Form 100X
    • Frequently asked questions about your tax audit (FTB 1015 B) English / Spanish
    • FTB Publication 1016
    • FTB 1024: Penalty reference chart | Forms and Publications
    • 1024.pdf
    • 1034.pdf
    • 1034-sp.pdf
    • 1037.pdf
    • FTB Publication 1038
    • FTB Publication 1060
    • FTB Publication 1068 | Exempt Organizations
    • FTB Publication 1075
    • FTB Publication 1077
    • FTB Pub. 1100: Taxation of Nonresidents and Individuals Who Change Residency | Forms and Publications
    • Guide to Common Forms of Ownership | FTB Publication 1123
    • Guía de Franchise Tax Board para: formas comunes de propiedad empresarial
    • FTB 1131 COD Franchise Tax Board Privacy Notice on Collection
    • FTB 1131 EN-SP Franchise Tax Board privacy notice
    • FTB 1131 VRC Franchise Tax Board Privacy Notice on Collection
    • FTB 1140 Personal Income Tax Collections Information
    • FTB 1240
    • 2280PC-2019.pdf
    • 2280PC-2020.pdf
    • 2282pc.pdf
    • 2333v.pdf
    • 2334.pdf
    • 2335.pdf
    • 2518BC.pdf
    • FTB 2645 Participation Guide for 2021
    • 2917.pdf
    • 2924.pdf
    • 3500.pdf
    • 3500a.pdf
    • 3516.pdf
    • 3518.pdf
    • 3520be.pdf
    • 3520-be.pdf
    • Instructions for FTB 3520-BE
    • 3520-pit.pdf
    • Instructions for FTB 3520-PIT
    • 3520-rvk.pdf
    • 2020 Instructions for Form FTB 3520-RVK
    • 3534.pdf
    • Instructions for Form 3534
    • 3535.pdf
    • Instructions for Form FTB 3535
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      • ab2590-021518.pdf
      • ab2678-062118.pdf
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      • SB587-062420.pdf
      • SB587-081219-010620.pdf
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    • /about-ftb/newsroom/health-care-mandate/
      • Health care mandate
      • Mandato del cuidado de salud
      • Information Reporting Requirements - Technical Stakeholder’s Meeting
      • Personal
      • Personal (español)
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    • /about-ftb/newsroom/news-articles/
      • Improved FTB website focuses on customer needs
      • News articles
      • Artículos
      • Let’s ensure all Californians are counted!
      • Public Safety Power Shutoffs may affect taxpayers
      • Still need to file your 2018 state return? Help is available!
      • Use IRS Withholding Calculator to avoid a tax bill next year
    • /about-ftb/newsroom/news-releases/
      • California tax filing season opens
      • Se inicia la temporada de presentación de impuestos de California
      • Beware of scams as tax day approaches
      • Cuidado con Estafas al Acercase el Día de Impuestos
      • State Controller Betty T. Yee available on April 12 for last-minute tax season interviews
      • State Controller Betty T. Yee available for interviews on Monday, (Tax Day) April 15
      • What You Need to Know As Tax Day Approaches
      • State’s top 500 tax delinquencies exceed $688 million
      • New Franchise Tax Board website aims to improve service
      • FTB to Host Board Meeting about Gig Economy on October 1
      • State’s Top 500 Tax Delinquencies Total $587 Million
      • Taxpayers Affected by October California Wildfires Receive More Time to File
      • Updated video training makes it easier to become free tax prep volunteer
      • Get health care coverage now to avoid state penalty later
      • Obtenga cobertura de cuidado de salud ahora para evitar multas estatales más adelante
      • California Taxpayers Affected by Wildfires Granted Extension to File 2019 Returns
      • A los Contribuyentes de California Afectados por Incendios Forestales se les Concede Extensión para Presentar Declaraciones de Impuestos de 2019
      • California Taxpayers Affected by September Wildfires Granted Extension to File and Pay
      • A los Contribuyentes de California Afectados por Incendios Forestales de Septiembre se les Concede Extensión para Presentar y Pagar
      • October 15 Tax Deadline Approaching
      • Additional Tax Relief for California Taxpayers Affected by September Wildfires
      • Alivio Tributario Adicional para Contribuyentes de California Afectados por los Incendios Forestales de Septiembre
      • State’s Top 500 Tax Delinquencies Total Nearly $179 Million
      • California tax filing season news
      • Noticias de la Temporada de Presentación de Impuestos de California
      • More Time to File, Pay for California Taxpayers Affected by the COVID-19 Pandemic
      • Más tiempo para presentar, pagar para los contribuyentes de California afectados por la pandemia de COVID-19
      • State Postpones Tax Deadlines Until July 15 Due to the COVID-19 Pandemic
      • El Estado Pospone las Fechas Límites de Impuestos hasta el 15 de julio Debido a la Pandemia de COVID-19
      • State Postpones Deadlines for Filing Tax Protests, Appeals, and Refund Claims Due to COVID-19
      • El Estado Pospone las Fechas Límite para Presentar Protestas, Apelaciones y Reclamos de Reembolso Tributarios Debido a COVID-19
      • April 15 Tax Day Postponed until July 15, 2020
      • FTB Updates COVID-19 FAQ Page for Tax Relief and Assistance
      • FTB Actualiza la Página de Preguntas Frecuentes de COVID-19 para Alivio Tributario y Asistencia
      • What You Need to Know Before Tax Day
      • State Income Tax Payments Due by July 15
      • State’s Top 500 Tax Delinquencies Total $151 Million
      • 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
      • News releases
      • Comunicados de prensa
    • Press information
    • /about-ftb/newsroom/public-service-bulletins/
      • Public Service Bulletin 19-04: 2018 Mailing Information - Forms 1099-G & 1099-INT
      • Public Service Bulletin 19-05: Nonprofit administrative dissolution
      • Public Service Bulletin 19-06: Business entity estimate payment notification project FTB 3713
      • Public Service Bulletin 19-09: Farmers and fishermen relief
      • Public Service Bulletin 20-01: CA Minimum Essential Coverage Individual Mandate
      • Public Service Bulletin 20-05: BE Estimate Payment Notification Project FTB 3713
      • Public Service Bulletin 20-09: Form 540NR Short Elimination Beginning Taxable Year 2019
      • Public Service Bulletin 20-13: Field Office Appointment Requests
      • Santa Ana Field Office Closed July 3
      • How to Schedule Multiple Tax Payments by July 15 Deadline
      • Change to Contact Center Hours of Operation
      • Applicability Date of Proposed Revisions to California Code of Regulations, Title 18, Section 25136-2
      • Public Counter Field Offices Closed Beginning December 7
      • Extension of E-Signature Option for Paper Returns and Other Documents
      • Tax-Exempt Organization Application Fee and Filing Fees Eliminated
      • 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
      • Delayed Notice
      • Public service bulletins
    • Subscription services
    • /about-ftb/newsroom/tax-news/april-2018/
      • A reminder about the new Schedule X
      • Ask the Advocate
      • Chief Counsel Corner
      • Featured publication
      • Filing compliance informational letters
      • April 2018
      • IRS updated Withholding Calculator, Form W-4 released
      • MyFTB Corner
      • MyFTB Corner
      • print-version.pdf
      • Taxpayers' Bill of Rights Hearing issues
    • /about-ftb/newsroom/tax-news/april-2019/
      • Ask the Advocate
      • CalEITC information brochures available in different languages
      • Facebook videos
      • April 2019
      • IRS annual list of most prevalent tax scams
      • IRS expands penalty waiver for underpayment of 2018 estimated individual taxes
      • Need to contact us?
      • New vouchers allow for single payment for multiple taxpayers (or debtors)
      • print-version.pdf
    • /about-ftb/newsroom/tax-news/april-2020/
      • All About Business
      • Ask the Advocate
      • Helpful tools for tax season
      • Tax News
      • IRS gig economy webinar
      • POA/TIA notices coming when revocation is required
      • print-version.pdf
      • Subscription services
    • /about-ftb/newsroom/tax-news/august-2018/
      • 06192018-ex-parte-guidelines-25137.pdf
      • 12072017-resolution-25137.pdf
      • 2018 Filing Season Update - II
      • All About Business
      • Ask the Advocate
      • California Competes Tax Credit
      • Chief Counsel Corner
      • Ensuring a Smooth POA Process: a Few Reminders
      • August 2018
      • MyFTB Corner
      • MyFTB Corner
      • print-version.pdf
      • San Francisco Field Office Closure
      • Third Quarter Estimated Tax Due
      • Update Your Browser for FTB Services
    • /about-ftb/newsroom/tax-news/august-2019/
      • All About Business
      • Amending a personal income tax return
      • Ask the Advocate
      • California Competes Tax Credit first application period announcement for fiscal year 2019/2020
      • Gig economy information and resources available for you and your clients
      • Tax News
      • MyFTB Corner
      • New advocates for CDTFA and GO-Biz
      • print-version.pdf
      • Schedule K-1 and withholding
      • Tax Appeals Assistance Program update
      • The Taxpayer’s Right to Representation
    • /about-ftb/newsroom/tax-news/august-2020/
      • Ask the Advocate
      • Business Expenses publication (FTB 984) coming soon
      • California Competes Tax Credit – Application period began July 27, 2020
      • California State Board of Equalization holds its Annual Taxpayers’ Bill of Rights Hearing August 18, 2020
      • Chief Counsel Corner
      • Delinquency Control program will reduce the amount of notices sent to business entities
      • Tax News
      • IRS subscription services
      • Mandatory e-Payment requirements have now been in place for 10 years
      • Offsets, what are they and have they resumed?
      • print-version.pdf
      • Property managers and California withholding
      • Reminder: We are taking appointments at our field offices
    • /about-ftb/newsroom/tax-news/december-2018/
      • 2018 California Tax Rates and Exemptions
      • All About Business
      • Ask the Advocate
      • Chief Counsel Corner
      • Claims for Refund: Combat Injured Veterans Tax Fairness Act of 2016
      • Ensure Authorizations are Selected on Your Power of Attorney (POA) Declaration
      • December 2018
      • IRS Tax Reform Webinars for Practitioners and Industry
      • MyFTB Corner
      • MyFTB Corner
      • print-version.pdf
      • Questions and Responses from the 2018 Annual Liaison Meetings
      • Still Not Using Web Pay?
    • /about-ftb/newsroom/tax-news/december-2019/
      • Administrative Dissolution Program
      • All about business
      • Ask the Advocate
      • Demand letters for FTB 3840, California Like-Kind Exchanges, going out in December
      • Free legal assistance for your clients
      • Ghost tax preparers
      • Tax News
      • New Employment Credit - Changes beginning in January 2020
      • Partnership Level Tax? Only after Centralized Federal Partnership Audit
      • print-version.pdf
      • Standard deductions, exemption amounts, tax rates, and doing business thresholds updated for 2019
      • Updated withholding regulations and new forms
      • Update on the new Minimum Essential Coverage Individual Mandate
      • Website content retention
      • What is the 15-day rule?
    • /about-ftb/newsroom/tax-news/december-2020/
      • All About Business
      • Chief Counsel Corner
      • Covid-19 relief for undocumented workers in California - is it taxable?
      • Discontinued: Business Entity Estimate Payment Notification - FTB 3713
      • FTB hosts virtual stakeholder meetings
      • FTB initiated Administrative Dissolution process to begin in January 2021
      • Tax News
      • Main Street Small Business Tax Credit – Get your reservation now!
      • MyFTB Corner
      • New Forms for 2020 to Report Minimum Essential Coverage and Premium Assistance Subsidies
      • Power of Attorney (POA) – Best Practices
      • Power of Attorney (POA) for pass-through entities
      • print-version.pdf
      • California State Controller (SCO) outreach events
      • Tax Appeals Assistance Program - announcing a new Supervising Attorney
      • Update on the new Head of Household process
      • Using Web Pay is safe and simple, but remember to verify payment
    • /about-ftb/newsroom/tax-news/february-2018/
      • Advantages of the new Schedule X
      • All About Business
      • Ask the Advocate
      • California tax education council targets ghost tax preparers
      • February 2018
      • MyFTB Corner
      • MyFTB Corner
      • MyFTB Corner
      • MyFTB Corner
      • print-version.pdf
      • Recent IRS Directive for the California Research Credit
      • Small business tax seminars 2018
      • Tax deduction - charitable contributions
      • We have new Power of Attorney (POA) Declarations forms
      • What’s new for filing 2017 tax returns
      • Wildfire, flood, and mudslide victims receive more time to file and pay
    • /about-ftb/newsroom/tax-news/february-2019/
      • All About Business
      • Ask the Advocate
      • Chief Counsel Corner
      • February 2019
      • Interagency Intercept Collection Program-Update
      • MyFTB Corner
      • How to work with auditors before your power of attorney (POA) relationship is approved
      • print-version.pdf
      • Sponsored small business tax seminars
      • Victims of disasters receive more time to file and pay
      • What’s new for filing 2018 tax returns
    • /about-ftb/newsroom/tax-news/february-2020/
      • All about business
      • Ask the Advocate
      • Avoid a problem by using Web Pay
      • Business Entity Estimate Payment Notification letters
      • Tax News February 2020
      • New interest rates for the New Year
      • No Form 540NR Short
      • print-version.pdf
      • Small business tax seminars sponsored by CDTFA: Register now
      • What’s new for filing 2019 tax returns
    • /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/
      • Tax News
      • /about-ftb/newsroom/tax-news/january-2018/
        • All About Business
        • Ask the Advocate
        • California competes tax credit
        • Cannabis industry update
        • Chief Counsel Corner
        • Common audit issues
        • Customer service dashboard and extended hours
        • Delayed 1099G
        • Enhancements to the “stand-alone” electronic payment process
        • January 2018
        • Inside FTB
        • MyFTB Corner
        • MyFTB Corner
        • MyFTB Corner
        • New amended return process for tax years 2017 and beyond
        • Principal business activity code – additional information
        • print-version.pdf
      • /about-ftb/newsroom/tax-news/january-2019/
        • All About Business
        • Ask the Advocate
        • Business entity payment notification letters
        • California Competes Tax Credit
        • California Like-Kind Exchanges (FTB 3840) letters
        • Chief Counsel Corner
        • Common personal income tax audit issues
        • Conformity Hearing and Input
        • Delayed 1099-G (Certain Information Returns)
        • January 2019
        • IRS video portal offers a new webinar
        • MyFTB Corner
        • New 2019 California legislation changes CTEC requirements for CRTPs
        • print-version.pdf
        • Tax Appeals Assistance Program
      • /about-ftb/newsroom/tax-news/january-2020/
        • All about business
        • Ask the Advocate
        • California Competes Tax Credit
        • California Individual Health Care Mandate: Letters arriving soon to connect California residents with qualifying health insurance and new penalty estimator
        • Chief Counsel Corner
        • Did you know farmers and fishermen have special provisions?
        • Featured publication: California Tax Forms and Related Federal Forms (FTB Pub 1006)
        • Tax News January 2020
        • MyFTB Corner
        • print-version.pdf
        • Reminder: delayed 1099-G
        • Taxpayers’ Bill of Rights Annual Report to the Legislature
        • What’s new for Head of Household?
      • /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/july-2018/
        • 2018 Filing Season Update
        • All About Business
        • Ask the Advocate
        • Changes to our direct deposit of refund (DDR) process
        • Common notices
        • Discussion on market based rules for sales other than sales of tangible personal property continues
        • July 2018
        • Legislative Bill Watch List and New Law
        • MyFTB Corner
        • MyFTB Corner
        • New and improved california business portal
        • print-version.pdf
        • Resources available for small business owners and your small business owner clients
        • Western union payments not available
      • /about-ftb/newsroom/tax-news/july-2019/
        • 2019 filing season update
        • All About Business
        • Ask the Advocate
        • UPDATE: Changes to Power of Attorney (POA) Declarations “Pending Taxpayer Approval”
        • Tax News
        • IRS recommends a “Paycheck Checkup”
        • Legislative bill watch list
        • MyFTB Corner - Change Client
        • MyFTB Corner - Withholding waiver request service
        • MyFTB Corner - Where's MyFTB
        • New legislation impacts California Tax Education Council (CTEC) requirements
        • print-version.pdf
      • /about-ftb/newsroom/tax-news/july-2020/
        • Ask the Advocate
        • Your client can’t pay their tax due by the July 15th deadline?
        • Deferral period for installment agreement payments ends July 16, 2020
        • Extended due dates remain the same amid COVID-19
        • California extends the Film and Television Tax Credit Program to 2025
        • Tax News July 2020
        • Individual Shared Responsibility Penalty updated
        • Legislative bill watch list
        • California Like-Kind Exchanges (FTB 3840) letters
        • POA/TIA notices coming when revocation is required – Part II
        • print-version.pdf
        • Top 10 questions for Form 593, Real Estate Withholding Statement
      • /about-ftb/newsroom/tax-news/june-2018/
        • All About Business
        • Ask the Advocate
        • Business Entity processing improvements
        • June 2018
        • Intuit Lacerte and Intuit ProConnect Software issue
        • Intuit Lacerte and Intuit ProConnect Tax Online Stand-Alone Electronic Funds Withdrawal Payment Process Change
        • MyFTB Corner - Authorization for online acount access
        • MyFTB Corner - Power of Attorney declarations
        • New enrolled agent logo available
        • New Secretary of State tool lets you form LLCs online
        • Nonprofit Administrative Dissolution
        • Offer in Compromise resources available
        • print-version.pdf
        • What to do when your client cannot pay their taxes timely?
        • Why did your client receive a filing enforcement notice?
      • /about-ftb/newsroom/tax-news/june-2019/
        • 2019 Latino Tax Fest
        • All About Business
        • Ask the Advocate
        • Coming June 23, 2019: FTB’s new website
        • Error on Request and Demand for Tax Return questionnaire
        • Exempt organizations and filing enforcement notices
        • Follow up letters for FTB 3840, California Like-Kind Exchanges, going out soon
        • FTB tips on payment options
        • June 2019 Tax News
        • Penalties: Resources for you to assist your clients
        • print-version.pdf
      • /about-ftb/newsroom/tax-news/june-2020/
        • All About Business
        • Ask the Advocate
        • Avoid Economic Impact Payment Scam videos
        • Closing a California business entity
        • From State Controller’s Office (SCO): Guidelines to report unclaimed property
        • Tax News June 2020
        • MyFTB Corner
        • Obtaining an Individual Status Letter
        • print-version.pdf
        • We are still here for outreach events
      • /about-ftb/newsroom/tax-news/march-2018/
        • All About Business
        • Ask the Advocate
        • California Competes Tax Credit
        • Cannabis clients who need to pay in cash
        • College Access Tax Credit extended
        • March 2018
        • Informational letters continue
        • Interest rates remain the same
        • MyFTB Corner - Estates and Trusts POA
        • MyFTB Corner - POA declarations accepted
        • MyFTB Corner - New POA/TIA authorization process
        • print-version.pdf
        • Remind your clients to update their address with us
        • Take these steps after a data loss
      • /about-ftb/newsroom/tax-news/march-2019/
        • All About Business
        • Ask the Advocate
        • California Competes Tax Credit
        • Cannabis Business Resources
        • Filing California Claims for Refund under the Combat-Injured Veterans Tax Fairness Act of 2016
        • Ghost Tax Preparers
        • March 2019
        • Interest rates increase
        • Have a Married Military Client?
        • MyFTB Corner
        • print-version.pdf
        • Where to send clients’ "state copy" of an Information Return?
        • Tax deduction - Charitable contributions and others
      • /about-ftb/newsroom/tax-news/march-2020/
        • All About Business
        • Ask the Advocate
        • California Competes Tax Credit application period starts March 9, 2020
        • Can’t pay a tax bill?Can’t pay a tax bill?
        • Customer alert – Misleading solicitations to new business owners
        • Double check the address on your client’s tax return
        • FTB Notices Delayed
        • Tax News March 2020
        • Individual Shared Responsibility Penalty Calculatione
        • print-version.pdf
        • Reminder: Only populate the Partnership Level Tax line after a centralized federal partnership audit
        • Worker classification and AB 5
      • /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
        • 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/may-2018/
        • All About Business
        • Ask the Advocate
        • Did you miss a Tax News Article this tax season?
        • How to close a California business entity
        • May 2018
        • MyFTB Corner - Additional tips when
        • MyFTB Corner - Security enhancements coming to MyFTB
        • "New" financial hardship evaluation enhancements
        • No cash payment policy
        • Notice of State Tax Lien
        • Notices issued in May
        • print-version.pdf
        • Schedule CA (540 and 540NR)
        • Summary of Federal tax changes
        • Top 500 Delinquents Taxpayers list
      • /about-ftb/newsroom/tax-news/may-2019/
        • All about business
        • Ask the Advocate
        • Has your client received a Demand Notice?
        • California Society of Enrolled Agent’s (CSEA) 2019 Super Seminar
        • California Society of Tax Consultant’s (CSTC) 2019 Summer Tax Symposium
        • Cannabis cultivation permitting events/workshops
        • Changes to IRS’ EIN process
        • MyFTB Corner Changes to Power of Attorney (POA) Declarations “Pending Taxpayer Approval”
        • File a Nonresident Withholding Waiver Request
        • May 2019
        • IRS tips on payment options
        • Notice of Tax Return Change mailing starts late May
        • print-version.pdf
      • /about-ftb/newsroom/tax-news/may-2020/
        • All About Business
        • Ask the Advocate
        • California’s conformity with Federal CARES Act
        • Tax News May 2020
        • IRS resources during COVID-19
        • IRS, Security Summit partners warn tax professionals on scams
        • Modified collection actions, filing compliance and audit programs
        • Notice of Tax Return Change mailing delayed
        • print-version.pdf
        • Resources for small business owners and your small business clients
        • Tips to keep your and your clients’ data secure
      • /about-ftb/newsroom/tax-news/november-2018/
        • Administrative Dissolution/Cancelation of domestic corporations and LLCs (AB 2503)
        • All About Business
        • Ask the Advocate
        • Business Entity Estimated Payment Notification Project
        • Event Calendar
        • November 2018
        • Legislative Update
        • Market based sourcing amendment clarification
        • MyFTB Corner
        • New gig economy tax center webpage
        • print-version.pdf
        • SB 855 impacts to tribal income
        • Top 500 delinquent taxpayer list
      • /about-ftb/newsroom/tax-news/november-2019/
        • All about business
        • Ask the Advocate
        • Exempt organization filing due dates
        • Guide to DBAs
        • Tax News
        • Interested Parties Meeting - Demand Penalty
        • Legislative update
        • Market-based sourcing for independent contractors
        • New law will help California cannabis businesses
        • New Minimum Essential Coverage Individual Mandate Stakeholder Meeting
        • print-version.pdf
      • /about-ftb/newsroom/tax-news/november-2020/
        • All About Business
        • Ask the Advocate
        • California conformity with IRAs for 2020
        • Exempt organization filing due dates
        • Tax News
        • Legislative update 2020
        • More information on wildfire/disaster relief
        • MyFTB Corner
        • print-version.pdf
        • Reminder: New credit to help small businesses
        • Standard deductions, exemption amounts, and tax rates for 2020 tax year
      • /about-ftb/newsroom/tax-news/october-2018/
        • All About Business
        • Ask the Advocate
        • California extended due dates for corporate taxpayers
        • Did one of your nonprofit clients receive a notice from us proposing to dissolve their business?
        • Event Calendar
        • FTB 3840, California Like-Kind Exchanges, filing requirements and tips for correct reporting
        • October 2018
        • IRS’ Tax Reform page
        • MyFTB Corner - Chat enhancements
        • MyFTB Corner - New notification of POA declaration
        • MyFTB Corner - Set your email notification prefereces
        • print-version.pdf
      • /about-ftb/newsroom/tax-news/october-2019/
        • All About Business
        • Ask the Advocate
        • California Healthcare Mandate
        • Form 540NR Short Eliminated for 2019 Taxable Year
        • How to file a Partnership Technical Termination Election
        • How to make an election regarding Small Business Method of Accounting
        • Tax News
        • Innocent spouse (joint filer)
        • MyFTB Corner - File a nonresident withholding waiver
        • MyFTB Corner - How to locate MyFTB how to guides
        • MyFTB Corner - Manage active POA declarations
        • Notices of Proposed Dissolution mailed to Nonprofit Corporations
        • October 2019 tax news (printable-version)
        • Reminder: update your client’s address
        • What’s new for HOH 2019 the tax year?
      • /about-ftb/newsroom/tax-news/october-2020/
        • All About Business
        • Ask the Advocate
        • Chief Counsel Corner
        • Disaster Relief 2020
        • Doing business in California threshold amounts updated for 2020
        • Franchise Tax Board Legislative Stakeholder meeting dates
        • FTB bankruptcy program
        • Tax News October 2020
        • Individual Shared Responsibility Penalty – How it is Calculated
        • New credit to help small businesses
        • Notice reminders and updates
        • print-version.pdf
        • Quick Reference Guide for California Real Estate Withholding
      • Previous editions
      • /about-ftb/newsroom/tax-news/print-version/
        • april-2016.pdf
        • april-2017.pdf
        • august-2016.pdf
        • august-2017.pdf
        • december-2016.pdf
        • december-2017.pdf
        • february-2016.pdf
        • february-2017.pdf
        • january-2016.pdf
        • january-2017.pdf
        • july-2016.pdf
        • july-2017.pdf
        • june-2016.pdf
        • june-2017.pdf
        • march-2016.pdf
        • march-2017.pdf
        • may-2016.pdf
        • may-2017.pdf
        • november-2016.pdf
        • november-2017.pdf
        • october-2016.pdf
        • october-2017.pdf
        • september-2016.pdf
        • september-2017.pdf
      • /about-ftb/newsroom/tax-news/september-2018/
        • 2018 Advisory Board Summary
        • All about business
        • Ask the Advocate
        • California extends New Employment Credit
        • Event Calendar
        • Featured publication: FTB 985, Audit/Protest/Appeals (The Process)
        • FTB assists taxpayers at the Local Assistance Centers
        • Head of Household (HOH) – tax year 2017 returns
        • September 2018
        • It’s a good time to check your withholding
        • MyFTB Corner
        • print-version.pdf
        • Relationship verification for Power of Attorney (POA)/Tax Information Authorization (TIA) relationship requests
        • Systemic issue reported
        • Third-party designee and implied consent
      • /about-ftb/newsroom/tax-news/september-2019/
        • AB 91 - Loophole Closure and Small Business and Working Families Tax Relief Act of 2019
        • All About Business
        • Ask the Advocate
        • Board meeting for gig economy
        • Data security is everyone’s business!
        • Head of Household (HOH) Notices of Proposed Assessment
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        • New IRS Tax Withholding Estimator
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