Procedures

The information provided in the Franchise Tax Board’s internal procedure manuals does not reflect changes in law, regulations, notices, decisions, or administrative procedures that may have been adopted since the manual was last updated.

Bank and Financial Handbook

Overview of financial industry, issues, techniques and department position on issues

S Corporation Manual

S Corporation audit aid

Disclosure manual 4000

Information Practices Act of 1977 (IPA)

Collection Procedures Manual (CPM)

The CPM documents and standardizes our collection procedures for tax and non-tax debts.

Multistate Audit Technique Manual (MATM)

The MATM is designed and intended to aid auditors in the performance of multistate audits.

Manual of Audit Procedures (MAP)

The MAP contains procedures and guidelines for completing all types of audits. This manual is meant to be the primary reference for current audit procedures.

Residency Sourcing and Technical Manual

We designed the Residency and Sourcing Technical Manual (RSTM) to assist you in conducting residency and source of income audits.

Water's–Edge Manual

The Water's–Edge Manual (WEM) is designed and intended to aid auditors in the performance of water's–edge audits.

Partnership Technical Manual

This manual explains how partnerships compute their income, gains, losses, deductions, and credits at the partnership level and allocates these items among its partners.