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Information Letters

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Note: An Information Letter calls attention to a well-established interpretation or principle of tax law without applying it to a specific set of facts. To the extent resources permit, an Information Letter may be issued if the taxpayer’s inquiry indicates a need for general information or if the taxpayer’s request does not meet the requirements of FTB Notice 2009-08 and FTB staff thinks general information will help the taxpayer. An Information Letter is advisory only and has no binding effect on the Franchise Tax Board.

Years: 2014 - 2013 - 2012 - 2011 - 2010 - 2009 - 2008 - 2007 - 2006 - 2005 - 2004 - 2003 - 2002 - 2001 - 2000

Information Letters - Year 2014

Information Letters - Year 2013

  • Information Letter 2013-2—State taxation of Canadian citizen employees residing in California.
  • Information Letter 2013-1—Request for Chief Counsel Ruling - Source fees received from clients that are corporations and other business entities under California Code of Regulations, title 18, section 25136-2, subdivision (c)(2).

Information Letters - Year 2012

  • Information Letter 2012-1—Request for Chief Counsel Ruling – “Doing business” as defined in California Revenue and Taxation Code Section 23101.

Information Letters - Year 2011

  • Information Letter 2011-1—Request for Chief Counsel Ruling - Whether entities are entitled to the exercise of the corporate powers, rights, and privileges of a foreign taxpayer in this state as contemplated in R&TC § 23301.5.

Information Letters - Year 2010

  • Information Letter 2010-5—Reliance on federal administrative guidance when the Revenue and Taxation Code adopts the underlying portion of the Internal Revenue Code.
  • Information Letter 2010-4—Qualified investment securities.
  • Information Letter 2010-3—Credit for Oregon taxes paid on "qualifying compensation" as defined under section 1, chapter 559, Oregon Laws 2005 ("the Act").
  • Information Letter 2010-2—Request for Chief Counsel Ruling - Whether an individual is a California resident for tax purposes.
  • Information Letter 2010-1—Request for Chief Counsel Ruling - Cost of performance analysis under California Revenue and Taxation Code section 25136.

Information Letters - Year 2009

  • Information Letter 2009-2—The deductibility of special interest license plate fees as a charitable contribution under California law.
  • Information Letter 2009-1—Application of excess inclusion rules to California taxpayer members of a unitary combined reporting group that aren't REMIC residual interest holders.

Information Letters - Year 2007

  • Information Letter 2007-2—Whether a taxpayer may properly bring suit against the Franchise Tax Board after a claim for refund is denied, or whether the taxpayer must first exhaust his administrative remedies by appealing the denial to the State Board of Equalization.
  • Information Letter 2007-1—Request for Chief Counsel Ruling - Facts related to entity's receipt of income.

Information Letters - Year 2006

Information Letters - Year 2005

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Information Letters - Year 2004

  • Information Letter 2003-0303—Reconstruction of taxable income for decedent's personal income tax return and the succeeding estate's fiduciary return.

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Information Letters - Year 2003

  • Information Letter 11-06-03—Request for Chief Counsel Ruling - Whether an employer, constitutes the qualified taxpayer for purposes of the Enterprise Zone and Los Angeles Revitalization Zone hiring credits.
  • Information Letter 2003-0287—Request for information on mandatory Individual Retirement Account (IRA) distribution.
  • Information Letter 2003-0167—Whether a claimant with a life estate would qualify for the Homeowner and Renter Assistance Program.
  • Information Letter 2003-0040—Inquiry regarding the Franchise Tax Board's treatment of a Canadian Registered Retirement Savings Plan (RRSP).
  • Information Letter 2003-0009—Request for information regarding the application of California Revenue and Taxation Code section 18662 (e)(1) to inter-spousal transfers incident to divorce.
  • Information Letter 2002-0526—Request for Chief Counsel Ruling Internal Revenue Code (IRC) section 338(h)(10) election for federal tax purposes.

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Information Letters - Year 2002

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Information Letters - Year 2001

  • Information Letter 201167—Request for information on entity organized as a limited liability company, and whether the entity may apply and qualify for exemption from California franchise tax in accordance with California Revenue and Taxation Code section 23701w.
  • Information Letter 201151—Question regarding the tax treatment of the Retired Serviceman's Family Protection Plan (RSFPP), the Survivor Benefit Plan (SBP), the Supplemental Survivor Benefit Plan (SSBP) and military retired pay.
  • Information Letter 200856—Request for Chief Counsel Ruling - small business stock.
  • Information Letter 200901—Treatment of gain from the deemed sale of assets.
  • Information Letter 200803—Question on Franchise Tax Board's policy pertaining to signatures in the "Paid Preparer's Use Only" section.
  • Information Letter 200800—Question pertaining to the "common-law labor of a professional actor."
  • Information Letter 200818—Advice concerning taxability of IRA distributions.
  • Information Letter 20-0762—Request for Chief Counsel Ruling - taxation of trusts.
  • Information Letter 200808—Questions pertaining to Uniform Division of Income for Tax Purposes Act, definitions for business and non-business income, and when a multistate business is subject to tax in California.
  • Information Letter 01-25-01—Request for Chief Counsel Ruling regarding interpretation of California Revenue and Taxation Code section 18038.5.

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Information Letters - Year 2000

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