Technical Advice Memorandums TAMs

Technical Advice Memorandums (TAMs) are advice our legal team gives when they receive questions from FTB staff. Our responses are based on the laws as of the date of the TAM and for the specific situation posed in the question(s) asked.

We have not annotated the TAMs to note subsequent changes in relevant law, regulations, rulings, or procedures. To protect internal proprietary information, taxpayers’ privacy, and other information exempt from disclosure these TAMs have been redacted to prevent the disclosure of exempt information. Asterisks (*****) indicate redaction of information.

The redacted documents on this page may not be considered published guidance or published procedures within the meaning of the Revenue and Taxation Code. These released documents are informational only and may not be used or cited as precedent.

We list all TAMs by year and update the list when new TAMs are published.




  • TAM 2020-01 – Calculation of shareholder basis in an S corporation when some years are closed by the statute of limitations


  • TAM 2018-03 – Application and interpretation of Public Law 86-272 in the context of delivering goods by company owned delivery vehicles
  • TAM 2018-02 – The TAM provides the rule for sourcing Excess Inclusion among multiple Non-economic Residual Interest holders that are also California corporate franchise taxpayers
  • TAM 2018-01 – Applying the limitation placed on the utilization of credits by Section 23036(i) of the California Revenue and Taxation Code


  • TAM 2017-04 – Eligibility for the Other State Tax Credit when Filing a Composite (Group) Return in a Reverse Credit State. This TAM supersedes and withdraws TAM 2017-01
  • TAM 2017-03 – Applying IRC sections 382 – 384 for California Apportionment Purposes
  • TAM 2017-02 – Apportioning of Net Recognized Built-In Gains for Purposes of Computing the S Corporation Built-In Gains Tax
  • TAM 2017-01 – Eligibility for the Other State Tax Credit when Filing a Composite (Group) Return in a Reverse Credit State. (Withdrawn)


  • TAM 2016-02 – The TAM pertains to the Statute of Limitations Period for refunding the failure to withhold liability imposed against withholding agents
  • TAM 2016-01 – Eligibility of the Texas Revised Franchise Tax for the California Other State Tax Credit


  • TAM 2015-02 – Reducing Tax Attributes with Post-Apportioned Cancellation-of-Debt Income
  • TAM 2015-01 – Treatment of payments made pursuant to Cost Sharing Arrangements for California sales factor purposes


  • TAM 2014-01 – TAM 2011-03 Should no longer be relied upon


  • TAM 2012-01 – Request for Technical Advice Memorandum on whether a taxpayer may properly assert the existence of substantial sales in a destination state without physical presence to establish that it is subject to taxation in that state, thereby avoiding the throwback rule under Revenue and Taxation Code section 25135


  • TAM 2011-04 – Exempt Organization Processing, Billing, Suspension and Revivor
  • TAM 2011-02 – Ordering of Dividend Distributions from Subsidiaries Partially Included in a Water's Edge Combined Report
  • TAM 2011-01 – Exclusion of Construction in Progress from the Property Factor Under Regulation 25129(b)


  • TAM 2009-01 – Due Process – Mailing of Notices Bearing a Facially Invalid Address (FIA)


  • TAM 2008-1 – Return Filing Requirements – Income Thresholds and Computed Tax


  • TAM 2007-3 – Analysis of Treasury Receipts After the California Supreme Court's decisions in Microsoft and General Motors
  • TAM 2007-02 – Automated Processing Rules for Look-Back Transactions
  • TAM 2007-01 – Application of Statute of Limitation Provisions to Over-Collected Amounts Received by the Franchise Tax Board Through Involuntary Collection Action


  • TAM 2006-0004 – Application of the recent California Supreme Court decisions in General Motors v. Franchise Tax Board and Microsoft v. Franchise Tax Board to determine the amount of gross receipts derived from treasury function activities and whether the inclusion of these receipts in the sales factor results in an unfair reflection of income
  • TAM 2006-0003 – Authorizations for Electronic Fund Transfers Made on Behalf of the Taxpayer
  • TAM 2006-0002 – Clarification of California Revenue and Taxation Code Section 17742
  • TAM 2006-0001 – Reasonable Cause for Late Payment Penalties


  • TAM 2005-0007 – Preparer Penalty Administrative Issues
  • TAM 2005-0006 – Mandatory E-File Noncompliance Penalty – Reasonable Cause
  • TAM 2005-0005 – No Refund of Estimated Tax Payments Where No Return Filed
  • TAM 2005-0004 – Assessment Procedures – Wage Discrepancy
  • TAM 2005-0003 – Reporting Real Estate Commissions
  • TAM 2005-0002 – Review of Exempt Organization Applications Under the California Corporations Code
  • TAM 2005-0001 – How Should the Audit and Legal Staff Implement the Decision of the Court of Appeal in Fujitsu IT Holdings, Inc. v. Franchise Tax Board (2004) 120 Cal.App.4th 459, Pending Consideration of Proposed Amendments to Regulation Sections 24411 and 25106.5-1?
  • TAM 2003-0305 – Calculation of Shareholder Basis in an S corporation When Some Years are Closed by the Statute of Limitations


  • TAM 2004-53 – Assessment Procedures – Entities Filing Tax Exempt Returns
  • TAM 20030301 – Section 1905 of California Corporations Code – Taxes Paid Tax Clearance Certificates



  • TAM 2002-0353 – Effective Date of Overpayment
  • TAM 20020147 – Impact of AB 1843 on Final Taxable Year Tax Computation for Dissolving Corporations
  • TAM 20020138 – Minimum Franchise Tax Under R&TC Section 25153(f)(1) - Meaning of "First Taxable Year."
  • TAM 2001-0463 – Source of Income from Incentive Stock Options



  • TAM 200658 – Is a Foreign Corporation Required to Submit an Exemption Application and Receive a Determination in Accordance with R&TC Section 23701 to be Exempt from California Franchise and Income Tax?
  • TAM 2000-0344 – Retention of 2-D Barcode Returns
  • TAM 200529 – HRA Disabled Minor
  • TAM 200206 – Elections Out of 338 Elections
  • TAM 2000-41 – Ordering of Incentive Tax Credits
  • TAM 2000-0373 – LLC Processing Issues
  • TAM 2000-0253 – Notice and Demand Penalty