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Representing business clients for the first time?

Here are some helpful publications

If you have new business clients, you may be looking for some quick information on California business tax law. Here are some FTB publications that can give you a head start in finding answers to your questions.

Publication 1060 "Guide for Corporations Starting Business in California" is a guide designed to help you file your first:

  • California Corporation or Franchise Return, Form 100.
  • California S Corporation or Franchise Return, Form 100S.
  • Bank and Corporation Estimated Tax Payment Voucher, Form 100-ES.

It's only seven pages, but you will find valuable information in this guide to help you understand the basis of the tax, how to request forms and instructions, file tax returns correctly, and avoid unnecessary penalties and interest.

If you want to determine if your client has a California filing requirement, start by looking at FTB's Questionnaire Regarding Activities in California. [Note: this questionnaire is obsolete as of 8/24/2009.] We send this questionnaire to corporations we believe have a California filing requirement, that haven't filed California returns, but answering its questions may help you determine your clients' California filing requirements.

If you are certain your business clients have a California filing requirement, but you need more information on tax law for corporations, refer to Publication 1063, California Corporation Tax Law: A Guide for Corporations. In this compact guide, you will find definitions of key terms, discussions of laws governing franchise tax, income tax, combined reporting, apportionment of income, and more.

Consult Publication 1068, Exempt Organizations - Requirements for Filing Returns and Paying Filing Fees for information on exempt corporations.

You can find valuable information on dissolution or tax clearance requirements in our Publication 1038 series (1038, 1038A, L, and T). From the FTB 2006 Forms page, scroll down to the 1038 series. For suspended corporations, call Business Entity Collections at 888-635-0494.

Finally, don't forget to bookmark the Tax News Web page for a quick shortcut to a wide range of useful California tax information. You will also want to bookmark the newly remodeled California Tax Service Center (CTSC) Website, formerly the California Tax Information Center. This Website offers one-stop shopping for information about income tax, payroll taxes, and sales, use, property, and special taxes. The Board of Equalization, Employment Development Department, and Franchise Tax Board contribute to this Website, and each department provides contact information. The CTSC Website also links to IRS Forms.

For urgent questions, and issues not covered by our publications, call our Tax Practitioner Hotline at (916) 845-7057.