Sitemap

Home

File

Guide to Information Returns Filed with California
File
/file/after-you-file/
- After you file
- Keeping your tax records
- /file/after-you-file/amend-a-return/
- /file/after-you-file/audit/
/file/did-not-file/
/file/personal/
- Do you need to file?
- ¿Necesita presentar?
- /file/personal/credits/
- /file/personal/deductions/
- /file/personal/filing-situations/
  - Employee or Independent Contractor
  - /file/personal/filing-situations/estates-and-trusts/
  - /file/personal/filing-situations/healthcare/estimator/
    - Individual Shared Responsibility Penalty Estimator | Instructions
  - /file/personal/filing-situations/healthcare/
    - Help with annual income
  - Military
  - /file/personal/filing-situations/native-americans/
  - Self-employed
  - Tax debt relief for spouse
- /file/personal/filing-status/
- /file/personal/income-types/
- Personal filing information
- Reporting like-kind exchanges
- /file/personal/residency-status/
- Tax calculator, tables, rates
- /file/personal/voluntary-contribution-funds/
/file/business/
- California group nonresident tax return
- Doing business in California
- Help with doing business in California
- Business filing information
- Guidance for reporting information returns
- Business tax rates
- /file/business/credits/
  - California Competes Tax Credit (CCTC)
  - California research
  - Credit assignment
  - Help with credit assignments
  - Credits
  - 2021 Main Street Small Business Tax Credit II
  - California Motion Picture and Television Production Credit
  - 2020 Main Street Small Business Tax Credit: Small Business Hiring Credit - Senate bill 1447
  - /file/business/credits/homeless-hiring-tax-credit/
    - Homeless Hiring Tax Credit
    - Homeless Hiring Tax Credit
  - /file/business/credits/new-employment-credit/
  - /file/business/credits/pass-through-entity-elective-tax/
    - Help with pass-through entity (PTE) elective tax (PTE tax)
    - Pass-through entityPTE elective tax
- /file/business/deductions/
- /file/business/income/
- /file/business/industries/
- /file/business/report-mec-info/
- /file/business/types/
  - Partnerships
  - Sole proprietorship
  - /file/business/types/charities-nonprofits/
  - /file/business/types/corporations/
  - /file/business/types/limited-liability-company/
/file/ways-to-file/
- Ways to file
- /file/ways-to-file/online/calfile/
- /file/ways-to-file/online/
- /file/ways-to-file/paper/
  - File by mail
  - What form you should file
/file/when-to-file/

Forms

Help

Duplication Fees
Find your answer online
/help/free-tax-help/
- 5130.pdf
- 5135.pdf
- Become a VITA volunteer
- Conviértase en un voluntario de VITA
- Obtenga ayuda tributaria gratuita
- Get free tax help
- Resources and training
- /help/free-tax-help/VITA_Locator/
  - VITA / TCE Locator | Get free tax help at a location near you
- VITA knowledge check
- Prueba de conocimiento de VITA
/help/business/
/help/contact/
/help/disagree-or-resolve-an-issue/
/help/document-request/
- Document request: 2007 and older
FTB Mobile App
Tax glossary
How do I get a copy of my state tax return?
Help
Maintenance
Proof of mailing
Website help
/help/letters/
/help/scams/
/help/swift/
/help/time-frames/
- Timeframes | Wait times

MyFTB

Online account access to your tax information
Create a MyFTB account
MyFTB Features
General Terms and Conditions | MyFTB
MyFTB account
Tax Professional Online Account Access
Terms and Conditions | MyFTB
What’s new with MyFTB
/myftb/help/
- Help with MyFTB
- Missing clients
- What you need to register for MyFTB
- /myftb/help/how-to-guides/
  - How to guides
  - /myftb/help/how-to-guides/individuals/
  - /myftb/help/how-to-guides/business-reps/
  - /myftb/help/how-to-guides/tax-pros/

Pay

Check, money order, or cashier’s check
Cheque, giro postal o cheque de caja
Pay by credit card
Pago con tarjeta de crédito
Electronic funds transfer
Electronic funds withdrawal
Estimated tax payments
Pay
Mandatory e-Pay for individuals
Pay-by-phone option for individuals
Payment options
Use tax
Help with use tax
eDemand Payoff Request
/pay/bank-account/
- Pay by bank account (Web Pay)
- Help with bank account payments (Web Pay)
/pay/collections/
- Collections
- /pay/collections/calsavers/
  - CalSavers
- /pay/collections/court-ordered-debt/
- /pay/collections/calculator/
  - VRC and COD Earnings Withholding Calculator | Calculate VRC and COD Garnishment Amount
  - /pay/collections/calculator/Help/
- /pay/collections/interagency-intercept/
- /pay/collections/liens/
- /pay/collections/multistate-offset-program/
  - Multistate Offset Program
  - Partnership opportunities
- Restitution orders
- 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/
- /pay/collections/withholding-orders/calculator/
  - Earnings Withholding Calculator | Calculate Garnishment Amount
  - /pay/collections/withholding-orders/calculator/Help/
    - Disposible earnings
    - Gross earnings
- /pay/collections/withholding-orders/
/pay/if-you-cant-pay/
- Delay my bill payment
- If you cannot pay
- Make an offer on your tax debt
- /pay/if-you-cant-pay/bankruptcy/
/pay/payment-plans/
- Help with payment plans
- Ayuda con planes de pago
- Payment Plans
- Planes de pago
- Personal payment plan terms and conditions
- Personal provisional payment plan terms and conditions
- Payment Plan Terms and Conditions
/pay/penalties-and-interest/
- Frivolous tax positions
- Help with penalties and fees
- Common penalties and fees
- Interest and estimate penalty rates
- One-Time Penalty Abatement
/pay/third-party-payments/
- Third-Party Payments (Multiple Payments)
- Pay by mail | Third-party payments
/pay/withholding/
- Form 589: Nonresident Reduced Withholding Request | Online Submission
- Adjust your wage withholding
- Backup withholding
- Exhibit.pdf
- Help with withholding
- Withholding
- Pass-Through Entity Withholding
- Qualified intermediary
- Real estate installment sales
- Real estate withholding
- Withholding on nonresidents
- Withholding Voluntary Compliance Program

Refund

Your rights

Tax professionals

About FTB

About us
Our programs
Strategic plan 2021-2025
strategic-plan-2021-to-2025.pdf
/about-ftb/careers/
/about-ftb/data-reports-plans/
/about-ftb/meetings/
- Meetings
- Participate in our Board Meeting
- /about-ftb/meetings/board-meetings/2019/december-03/
  - 1.pdf
  - 12-2019-minutes-meeting.pdf
  - 12-2019-text.pdf
  - 4a.pdf
  - 4b.pdf
  - December 03, 2019 Board Meeting Agenda
  - lp-a.pdf
  - lp-b.pdf
  - lp-c.pdf
  - lp-d.pdf
  - minutes.pdf
  - 10-day notice public meeting
  - print-version.pdf
- /about-ftb/meetings/board-meetings/2019/june-13/
  - june-13-2019-minutes-meeting.pdf
- /about-ftb/meetings/board-meetings/2019/october-01/
  - 10-2019-text.pdf
  - October 1, 2019 Board Meeting Agenda
  - gig-economy-and-tax-compliance.pdf
  - minutes.pdf
  - 10-day notice public meeting
  - pay-benefits-and-working-time-of-gig-drivers-in-new-york-city-and-california.pdf
  - print-version.pdf
  - recent-labor-market-trends.pdf
  - what-is-the-gig-economy.pdf
- /about-ftb/meetings/board-meetings/2019/september-12/
  - 09-12-2019-meeting-minutes.pdf
  - 09-2019-text.pdf
  - 2020-2021-budget-change-proposals.pdf
  - September 12, 2019 Board Meeting Agenda
  - board-approval-contracts-exceeding-1-millon.pdf
  - ca-earned-income-tax-credit-and-young-child-tax-credit.pdf
  - edr2-annual-update.pdf
  - ftb-cannabis-update.pdf
  - ftb-website-redesign-board-meeting-presentation.pdf
  - individual-healthcare-mandate-and-subsidy-program.pdf
  - legislative-update.pdf
  - 10-day notice public meeting
  - notice-and-demand-penalty-section-19133.pdf
  - print-version.pdf
- /about-ftb/meetings/board-meetings/2019/taxpayer-bill-of-rights/
  - Advocate’s summary
  - Appendices
  - Department projects and initiatives
  - Executive summary
  - Identify Areas of Noncompliance | Taxpayer Bill of Rights
  - Improve compliance
  - Taxpayers’ Bill of Rights Annual Report to the Legislature 2019
  - Taxpayers’ Rights Advocate’s Office
  - Training and evaluating employees
- /about-ftb/meetings/board-meetings/2020/december-2020/
  - 1.pdf
  - 12-2020-text.pdf
  - 2A.pdf
  - 2B.pdf
  - 2C.pdf
  - 2D.pdf
  - 2E.pdf
  - 3.pdf
  - 4a1.pdf
  - 4a2.pdf
  - 4b.pdf
  - December 18, 2020 Board Meeting Agenda
  - minutes.pdf
  - 10-day notice public meeting
  - print-version.pdf
- /about-ftb/meetings/board-meetings/2020/june-2020/
  - 06-2020-text.pdf
  - 1.pdf
  - 2.pdf
  - 3.pdf
  - 4.pdf
  - 5.pdf
  - 6a.pdf
  - 6b.pdf
  - June 4, 2020 Board Meeting Agenda
  - minutes.pdf
  - 10-day notice public meeting
  - print-version.pdf
- /about-ftb/meetings/board-meetings/2020/march-2020/
  - 03-2020-text.pdf
  - 2.pdf
  - 3.pdf
  - 4.pdf
  - 5.pdf
  - 6.pdf
  - March 19, 2020 Board Meeting Agenda
  - minutes.pdf
  - 10-day notice public meeting
  - print-version.pdf
- /about-ftb/meetings/board-meetings/2020/november-2020/
  - 2020-annual-conformity-stakeholder-meeting-agenda.pdf
  - conformity-stakeholder-meeting-webex-instructions.pdf
- /about-ftb/meetings/board-meetings/2020/september-2020/
  - 09-2020-text.pdf
  - 1.pdf
  - 2.pdf
  - 2021-2022-budget-change-proposals.pdf
  - 3.pdf
  - 4.pdf
  - 5.pdf
  - 6.pdf
  - 7a1.pdf
  - 7a2.pdf
  - 7a3.pdf
  - 7b.pdf
  - September 18, 2020 Board Meeting Agenda
  - minutes.pdf
  - 10-day notice public meeting
  - print-version.pdf
- /about-ftb/meetings/board-meetings/2020/taxpayer-bill-of-rights/
  - Appendices
  - Executive summary
  - Identify Areas of Recurrent Taxpayer Noncompliance | Taxpayer Bill of Rights
  - Improve Compliance and Uniform Administration
  - Taxpayers’ Bill of Rights Annual Report to the Legislature 2020
  - Taxpayers' Bill of Rights Hearing Summary
  - Taxpayers' Rights Advocate Equity Relief
- /about-ftb/meetings/board-meetings/2021/december-2021/
  - 12-2021-text.pdf
  - 2.pdf
  - 3.pdf
  - 4.pdf
  - December 2, 2021 Board Meeting Agenda
  - minutes.pdf
  - 10-day notice public meeting
  - print-version.pdf
- /about-ftb/meetings/board-meetings/2021/june-2021/
  - 06-2021-text.pdf
  - 1.pdf
  - 2.pdf
  - 3.pdf
  - 4.pdf
  - 5.pdf
  - 6-a.pdf
  - 6-b.pdf
  - June 3, 2021 Board Meeting Agenda
  - axos-exhibit-a.pdf
  - axos-exhibit-b.pdf
  - axos-exhibit-c.pdf
  - axos-hearing-slides.pdf
  - axos-reply-brief.pdf
  - ftb-hearing-slides.pdf
  - ftbs-opening-brief-axos-25137.pdf
  - minutes.pdf
  - 10-day notice public meeting
  - opening-brief-from-axos.pdf
  - print-version.pdf
- /about-ftb/meetings/board-meetings/2021/march-2021/
  - 03-2020-text.pdf
  - 1.pdf
  - 2.pdf
  - 3.pdf
  - 4.pdf
  - 5.pdf
  - 6.pdf
  - 7a1.pdf
  - 7a2.pdf
  - 7a3.pdf
  - 7a4.pdf
  - 7b.pdf
  - March 4, 2021 Board Meeting Agenda
  - final-smithfield-presentation-to-three-member-board.pdf
  - ftb-ob-exhibit-1.pdf
  - ftbs-opening-brief-smithfield-25137.pdf
  - minutes.pdf
  - 10-day notice public meeting
  - powerpoint-from-ftb.pdf
  - print-version.pdf
  - smithfield-opening-brief.pdf
  - smithfield-reply-brief.pdf
- /about-ftb/meetings/board-meetings/2021/november-2021/
  - conformity-agenda.pdf
  - conformity-webex-instructions.pdf
  - lp-agenda.pdf
  - lp-webex-instructions.pdf
- /about-ftb/meetings/board-meetings/2021/september-2021/
  - 09-2021-text.pdf
  - 2.1.1.pdf
  - 2.1.pdf
  - 2.pdf
  - 3.pdf
  - 4.pdf
  - 5.pdf
  - 6.pdf
  - 7.pdf
  - 7a.pdf
  - 7b.pdf
  - 8.pdf
  - 8a1.pdf
  - 8a2.pdf
  - 8a3.pdf
  - 8a4.pdf
  - 8a5.pdf
  - 8a6.pdf
  - 8a7.pdf
  - 8a8.pdf
  - 8a9.pdf
  - 8b.pdf
  - September 9, 2021 Board Meeting Agenda
  - minutes.pdf
  - 10-day notice public meeting
  - print-version.pdf
- /about-ftb/meetings/board-meetings/2021/taxpayer-bill-of-rights/
  - Appendices
  - Executive summary
  - Identify Areas of Recurrent Taxpayer Noncompliance | Taxpayer Bill of Rights
  - Improve Compliance and Uniform Administration
  - Taxpayers’ Bill of Rights Annual Report to the Legislature 2021
  - Taxpayers' Bill of Rights Hearing Summary
  - Taxpayers' Rights Advocate Equity Relief
- /about-ftb/meetings/board-meetings/2022/december-2022/
  - 1.pdf
  - 15-day-notice.pdf
  - 2022-12-08-text.pdf
  - 2a.pdf
  - 3a1.pdf
  - December 8, 2021 Board Meeting Agenda
  - Agenda.pdf
  - december-meeting-minutes-final.pdf
  - draft-text.pdf
  - explanation-of-draft-text.pdf
  - 10-day notice public meeting
- /about-ftb/meetings/board-meetings/2022/june-2022/
  - 1.pdf
  - 2.pdf
  - 2022-06-09-text.pdf
  - 3.pdf
  - 4.pdf
  - 5.pdf
  - 6a.pdf
  - 6b.pdf
  - June 9, 2022 Board Meeting Agenda
  - minutes.pdf
  - 10-day notice public meeting
  - print-version.pdf
- /about-ftb/meetings/board-meetings/2022/march-2022/
  - 03-2022-text.pdf
  - 1.pdf
  - 2.pdf
  - 3.pdf
  - 4a.pdf
  - 5a1.pdf
  - 5a2.pdf
  - 5a3.pdf
  - 5b.pdf
  - 5c.pdf
  - 7a.pdf
  - Board Meeting Agenda: March 22, 2022
  - FTB_Meeting_Minutes_3.22.2022.pdf
  - 10-day notice public meeting
  - print-version.pdf
- /about-ftb/meetings/board-meetings/2022/november-2022/
  - 2022-lp-agenda.pdf
  - 2022-lp-teams-instructions.pdf
- /about-ftb/meetings/board-meetings/2022/september-2022/
  - 1.pdf
  - 2.pdf
  - 2022-09-23-text.pdf
  - 2a1accessible2.pdf
  - 2a2.pdf
  - 2a3.pdf
  - 2a4.pdf
  - 3a.pdf
  - 3b1.pdf
  - 3c1.pdf
  - 3c2.pdf
  - 3c3.pdf
  - 3c4.pdf
  - 3c5.pdf
  - 3c6.pdf
  - 4.pdf
  - 5.pdf
  - 6.pdf
  - September 23, 2022 Board Meeting Agenda
  - Agenda-Sept23-2022.pdf
  - minutes.pdf
  - 10-day notice public meeting
- /about-ftb/meetings/board-meetings/2022/taxpayer-bill-of-rights/
  - Taxpayers’ Bill of Rights Annual Report to the Legislature 2022
- /about-ftb/meetings/board-meetings/2023/december-2023/
  - 2023FilingSeasonUpdate-PowerPoint-Outline-12062023.pdf
  - 6-26-2023-FTB-Board-Meeting-Minutes.pdf
  - BCP%20001_2024-25%20EDR2_Narrative.pdf
  - Campus-Security-Guards-BCP.pdf
  - Contact-Center-Platform-and-Customer-Callback-Software-BCP.pdf
  - December-2023-Board-Meeting-Agenda.pdf
  - DEI-MandV-Update-PowerPoint-Outline-12062023.pdf
  - Draft-Text.pdf
  - December 6, 2023 Board Meeting Agenda
  - Item-4a-2024-Draft-Rulemaking-Calendar.pdf
  - Item-4B1-Regulation-Matters.pdf
  - Item-4B2-Regulation-Matters-Draft-Regulatory-Text.pdf
  - June-2023-Meeting-Minutes.pdf
  - LP-24-A-Extending-Expiring-Provision-for-Electronic-Communication.pdf
  - Mainframe-Storage-Hardware-Software-Refresh-BCP.pdf
  - 10-day notice public meeting
  - Participate-in-our-Board-Meeting-December-6.pdf
  - transcript-december-2023-FTB.pdf
- /about-ftb/meetings/board-meetings/2023/june-2023/
  - 2022-Awards-PowerPoint-June.pdf
  - 2023-06-26-text.pdf
  - Agenda_062623.pdf
  - Board-Meeting-Daimler-06-23-2023-Revised.pdf
  - Final-DNACorp_Subs-25137-Petition-Hearing-Slides-062323.pdf
  - FTB-March-2023-Meeting-Minutes.pdf
  - June 26, 2023 Board Meeting Agenda
  - Item-3A-FTB-2024-25-Budget-Change-Proposal-Concepts.pdf
  - Item-3B-2023-06-Board-Item-Van-Nuys-move.pdf
  - Item-6A_2-Opening-Brief-Daimler-020623.pdf
  - Item-6A-Petition-Alt-App-3-Members-FTB-Daimler-Corp-Sub.pdf
  - Item-6B-2-DNA-Corp-Sub-FTBs_Exhibits-Combined.pdf
  - Item-6B-DNA-Corp-Sub.pdf
  - Item-6C-Reply-FTB-Opening-Brief-DNA-Corp-Sub.pdf
  - 10-day notice public meeting
  - Participate-in-our-Board-Meeting-062623.pdf
- /about-ftb/meetings/board-meetings/2023/march-2023/
  - 2__ftb_2022_accomplishments.pdf
  - 2023-03-28-text.pdf
  - 3_EDR2_update.pdf
  - 4_workforce_succession_planning.pdf
  - 5.1_budget_change_proposal_cover_sheet.pdf
  - 5.2_budget_change_proposal_customer_service_resources_cover_sheet.pdf
  - agenda.pdf
  - december_8_2022_minutes.pdf
  - March 28, 2023 Board Meeting Agenda
  - 10-day notice public meeting
- /about-ftb/meetings/board-meetings/2023/november-2023/
  - 2023-lp-agenda.pdf
  - 2023-lp-teams-instructions.pdf
  - lp-24-a.pdf
- /about-ftb/meetings/board-meetings/2024/december-2024/
  - 2024-conformity-agenda.pdf
  - 2024-conformity-webex-instructions.pdf
  - 2024-lp-agenda.pdf
  - 2024-lp-teams-instructions.pdf
  - 2025-rulemaking-Calendar.pdf
  - 3-schedule-b.pdf
  - 4-LP-Federal-Direct-File-Notification.pdf
  - agenda.pdf
  - Budget_Center_Presentation.pdf
  - FTB_Housing_Costs.pdf
  - GSO_FTB.pdf
  - December 10, 2024 Board Meeting Agenda
  - LP-Federal-Direct-File-Notification.pdf
  - 10-Day notice public meeting
  - Participate-in-our-Board-Meeting-121024.pdf
  - september-9-2024-minutes.pdf
- /about-ftb/meetings/board-meetings/2024/june-2024/
  - 2_2023_Employee_Awards.pdf
  - 2024-06-24-text.pdf
  - 3_2024_Filing_Season_Update.pdf
  - 4_MICE_Initiative_Update.pdf
  - 5a_ftb_2025-26_Budget_Change_Proposal.pdf
  - 5b_Memorandum_for_Board_Approval.pdf
  - 6_CalEITC_Filing_Initiative.pdf
  - agenda.pdf
  - CA-FTB-meeting-statement-June-2024 .pdf
  - Fact-Sheet-Benefits-of-Direct File-Integration-in-CA-June-2024.pdf
  - June 24, 2024 Board Meeting Agenda
  - Public comments
  - march_26_2024_minutes.pdf
  - Support-letter_GovNewsomCalFileDirect-File_5_30_2024.pdf
- /about-ftb/meetings/board-meetings/2024/march-2024/
  - 2__ftb_2023_accomplishments.pdf
  - 2024-03-26-text.pdf
  - 3_EDR2_update.pdf
  - 4_artificial_intelligence_and_ftb.pdf
  - 5_MDP_project.pdf
  - agenda.pdf
  - december_6_2023_minutes.pdf
  - March 26, 2024 Board Meeting Agenda
  - 10-Day notice public meeting
  - Participate-in-our-Board-Meeting-032624.pdf
- /about-ftb/meetings/board-meetings/2024/september-2024/
  - 2024-09-09-text.pdf
  - 2a2-Political-Reform-Audit-Resources-BCP-002.pdf
  - 2a3-FISCal-2.0-BCP-003.pdf
  - 2a4-Campus-Security-Guards-BCP-004.pdf
  - 2a5-Mainframe-Storage-Hardware-BCP-005.pdf
  - 2a6-Contact-Center-Platform-and-Customer-Callback-Software.pdf
  - 2a7-Field-Office-Leases.pdf
  - 2a-EDR-Project-2-BCP-001.pdf
  - 2b-Memorandum-August-13-2024.pdf
  - 2c-Facility-Action-Item.pdf
  - 3a2-Draft-Text.pdf
  - 3-Request-to-Proceed-to-Adopt-Amendments-to-CA-Code-of-Regulations-TITLE-18-SECTION-17951-8.pdf
  - 5-FTB-2021-2025-StrategicPlan.pdf
  - 6-Identity-Theft-Prevention.pdf
  - 7A-All-of-GovGrid.pdf
  - 7-All-of-GovtApp.pdf
  - agenda.pdf
  - September 9, 2024 Board Meeting Agenda
  - june-24-2024-minutes.pdf
  - 10-Day notice public meeting
  - Participate-in-our-Board-Meeting-090924.pdf
- /about-ftb/meetings/event-calendar/
  - Event Calendar | January 2025 Events
- /about-ftb/meetings/taxpayer-bill-of-rights/
  - 2018_Grab_Response.pdf
  - 2019-Cheng-Response.pdf
  - 2019-Freer-Response.pdf
  - 2019-Grab-Response.pdf
  - 2020-bor-final-response-christine-grab.pdf
  - 2020-bor-final-response-CSEA.pdf
  - 2020-bor-final-response-spidell.pdf
  - 2022-bor-final-responses-csea.pdf
  - 2022-bor-final-responses-grab.pdf
  - 2022-bor-final-responses-halverson.pdf
  - 2022-bor-final-responses-spidell.pdf
  - 2023-CSEA-FTB-TBOR-Reply.pdf
  - 2023-Grab-FTB-TBOR-Reply.pdf
  - 2023-Supplemental-response-Grab-Reply.pdf
  - 2024-CSEA-FTB-TBOR-Reply.pdf
  - 2024-Grab-FTB-TBOR-Reply.pdf
  - 2024-Rodriguez-FTB-TBOR-Reply.pdf
  - 2024-Spidell-FTB-TBOR-Reply.pdf
  - Spidell-FTB-Reply-TBOR.pdf
/about-ftb/newsroom/
- Newsroom
- Sala de prensa
- /about-ftb/newsroom/2020-tax-return-changes/
  - 2020 tax return changes
  - Unemployment and 2020 tax returns
- /about-ftb/newsroom/caleitc/
- /about-ftb/newsroom/covid-19/
- /about-ftb/newsroom/golden-state-stimulus/
  - Golden State Stimulus
  - Estímulo Golden State
- /about-ftb/newsroom/health-care-mandate/
  - Health care mandate
  - Mandato del cuidado de salud
  - Information Reporting Requirements - Technical Stakeholder’s Meeting
  - Personal
  - Personal
  - Tax professionals
  - Tax professionals
  - /about-ftb/newsroom/health-care-mandate/2021-subsidy-reconciliation/
    - 2021 Subsidy Reconciliation
- /about-ftb/newsroom/middle-class-tax-refund/
- /about-ftb/newsroom/news-articles/
- /about-ftb/newsroom/news-releases/
- Press information
- /about-ftb/newsroom/public-service-bulletins/
- Subscription services
- /about-ftb/newsroom/tax-news/
  - Tax News
  - /about-ftb/newsroom/tax-news/flash/
    - Tax News Flash
    - Real-time Identify Proofing and Enrollment now available
    - Inscripción de Identificación y Prueba en Tiempo Real ahora disponible
    - Revision to 2021 Form 3893, Pass-Through Entity Elective Tax Payment Voucher
    - SOS “Dark” Period | Tax News Flash, March 2022
    - Entity ID Number to use for Electronic Payment Methods
    - Estimated Tax Penalty Relief for Farmers and Fishermen
    - Capital Account Analysis
    - EITC Qualification Married/Registered Domestic Partner Filing Separate
    - Pass-Through Entity Elective Tax could trigger mandatory e-pay requirement
    - FTB issues Legal Ruling on California's Market-Based Rules
    - FTB LLC Fee Class Action Settlement
    - Filing deadline extended for class action settlement claims
    - FTB issues legal ruling on sourcing of gain from sale of IRC Section 751 assets
    - California grants tax relief for Hurricane Ian victims
    - October 17 tax filing deadline approaching
    - FTB Notice 763B – FTB Assigned Identification Number
  - Previous editions
  - /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/february-2020/
    - 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/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/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/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/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/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/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/september-2020/
    - 2020 filing season update
    - Adjusted interest rates
    - All About Business
    - Ask the Advocate
    - Extension of time: Original signatures not required through December 31, 2020
    - Having difficulty submitting a BE POA in MyFTB?
    - Tax News September 2020
    - New Web Pay video
    - print-version.pdf
    - Reminder: S Corporations file Form 100S by September 15, 2020
  - /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
  - /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/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/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/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/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
    - Tax News
    - 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/april-2021/
    - AB 2660 estimated tax payment information
    - A reminder to verify your client’s mailing address
    - Ask the Advocate
    - Form 1099G for Unemployment Compensation - Information and Resources
    - Franchise Tax Board warns taxpayers about scams in “Taxpayer Beware” Podcast
    - FTB’s Website has tools to assist you
    - Golden State Stimulus
    - Tax News
    - print-version.pdf
    - Tax News says goodbye to our longtime Editor
    - Will California conform to the Paycheck Protection Program?
  - /about-ftb/newsroom/tax-news/may-2021/
    - Annual POA Notice
    - Ask the Advocate
    - FTB field offices now have an online option to schedule appointments
    - Tax News
    - Individual Status Letters
    - Make sure your SMLLC clients file a Form 568 for the LLC
    - MyFTB for Trusts Quick Survey
    - Notice of Tax Return Change mailing delayed
    - Top 500 delinquent taxpayer list
  - /about-ftb/newsroom/tax-news/june-2021/
    - Applicability Date of Proposed Revisions to California Code of Regulations, Title 18, Section 25136-2
    - Ask the Advocate
    - Closing a California Business Entity
    - FTB Small Business Liaison new email address
    - Important Filing Updates
    - Tax News
    - print-version.pdf
    - Questions regarding AB 80
    - Subscription Services
    - Tax Appeals Assistance Program – first semester recap
    - Temporary Suspension of Offset Program until July 31, 2021
  - /about-ftb/newsroom/tax-news/july-2021/
    - 2021 Filing Season Update
    - Alternative Identifying information for certain dependents under California law
    - A reminder to have your clients sign up for a MyFTB account
    - Ask the Advocate
    - Available Resources for Small Business Owners
    - Common Errors Made on Form 593, Real Estate Withholding Statement
    - Electronic Signatures Accepted Through December 31, 2021
    - Enhancements to the e-file Program – Superseded Returns
    - Tax News
    - Legislative bill watch list
    - Payment tips
    - print-version.pdf
  - /about-ftb/newsroom/tax-news/august-2021/
    - 2021 Irs Virtual Nationwide Tax Forum
    - Ask the Advocate
    - California Competes Tax Credit
    - Chief Counsel Corner
    - Tax News
    - Make Your FTB Website Experience Better
    - MyFTB Corner
    - Offsets Have Resumed
    - print-version.pdf
    - The Main Street Small Business Tax Credit is Back for 2021
  - /about-ftb/newsroom/tax-news/september-2021/
    - AB 2503 Administrative Dissolution Program
    - Ask the Advocate
    - Estimate Tax Payments
    - FTB 3912 - Power of Attorney – Active Representatives on File letter
    - FTB Tax Auditor Recruitment
    - Golden State Stimulus II Payments
    - Tax News
    - Moving out of State
    - New Tax Credits for Employers – Coming Soon
    - Pass-Through Entity Elective Tax
    - print-version.pdf
    - S-Corporation Extended Due Date
  - /about-ftb/newsroom/tax-news/october-2021/
    - AB 466 Unclaimed Property Law
    - Ask the Advocate
    - Call Centers Experiencing High-Call Volumes
    - C Corporation Extended Filing Due Date
    - Customer Service Dashboard Enhancement
    - New Tax Credits for Employers – Coming Soon
    - Tax News
    - Indexing
    - Pass-Through Entity Elective Tax
    - Personal Income Tax Postponement to File Due Date
    - print-version.pdf
    - Unclaimed Property Notice Reports
  - /about-ftb/newsroom/tax-news/november-2021/
    - Ask the Advocate
    - CalSavers
    - Franchise Tax Board Legislative Stakeholder Meeting Dates
    - Tax News
    - Legislative Update 2021
    - Notice of Public Disclosure of Tax Delinquency
    - print-version.pdf
    - Real Estate Withholding When a Trust is on Title
    - Reminder: Exempt Organization Extension Filing Due Date Fast Approaching
    - Reminder: Main Street Small Business Tax Credit II
    - Should I Submit Form 592
  - /about-ftb/newsroom/tax-news/december-2021/
    - 2020 Tax Return Payments
    - Ask the Advocate
    - State Reports on Median Income for 2019
    - Criminal Investigation Bureau
    - Franchise Tax Board (FTB) Hosts Virtual Stakeholder Meetings
    - Homeless Hiring Tax Credit
    - Tax News
    - Pass-Through Entity (PTE) Elective Tax and Payment Information
    - Power of Attorney (POA) Expiration Date for Old Declarations
    - print-version.pdf
    - Real estate withholding
    - Tax News Survey
    - Suspended or Forfeited Business Entities
  - /about-ftb/newsroom/tax-news/january-2022/
    - Ask the Advocate
    - California Competes Grant Program
    - California Competes Tax Credit
    - CalSavers
    - Enhancements to the e-file Program
    - Health Care Mandate
    - Homeless Hiring Tax Credit
    - Tax News
    - print-version.pdf
    - Real-time Identify Proofing and Enrollment
    - Self-Correct Return Outreach
    - Tax News Flash
    - Tax News Survey — Follow Up
  - /about-ftb/newsroom/tax-news/february-2022/
    - 1099-NEC Filing Guidelines Update
    - AB 176
    - Ask the Advocate
    - Cannabis-based Businesses
    - Criminal Investigation Bureau
    - Tax News
    - Main Street Small Business Tax Credit II – Don't forget to claim it!
    - print-version.pdf
    - Real-time Identify Proofing and Enrollment
    - Same Services, Different Name
    - Tax News Flash
    - What’s new for filing 2021 tax returns
  - /about-ftb/newsroom/tax-news/march-2022/
    - 2021 Health Care Mandate Subsidy Reconciliation
    - Adjusted interest rate
    - Ask the Advocate
    - Business entities
    - California Competes Tax Credit
    - FTB 763B notices issued as a result of AB 85 system changes
    - Group nonresident return with nonresident aliens
    - Health Care Mandate
    - Tax News
    - Mailing of Forms 1099-G and 1099-INT
    - print-version.pdf
    - Pass-through entity elective tax update
    - SOS “Dark” Period | Tax News Flash, March 2022
  - /about-ftb/newsroom/tax-news/april-2022/
    - Ask the Advocate
    - CalEITC qualification expanded – update
    - Court-ordered debt
    - Duplication fees for record requests
    - Tax News
    - print-version.pdf
    - Single member limited liability company (SMLLC)
    - State Controller's Office (SCO)
    - Tax News Flash
  - /about-ftb/newsroom/tax-news/may-2022/
    - Ask the Advocate
    - FTB Form 592 submissions
    - Tax News
    - Resources for small businesses
    - S corporation pass-through entity elective tax and mandatory e-pay requirement
    - Tax News Flash links
    - TaxNews-May-2022-Print-Version.pdf
  - /about-ftb/newsroom/tax-news/june-2022/ Tax News
  - /about-ftb/newsroom/tax-news/july-2022/ Tax News
  - /about-ftb/newsroom/tax-news/august-2022/ Tax News
  - /about-ftb/newsroom/tax-news/september-2022/ Tax News
  - /about-ftb/newsroom/tax-news/october-2022/ Tax News
  - /about-ftb/newsroom/tax-news/november-2022/ Tax News
  - /about-ftb/newsroom/tax-news/december-2022/ Tax News
  - /about-ftb/newsroom/tax-news/january-2023/ Tax News
  - /about-ftb/newsroom/tax-news/february-2023/ Tax News
  - /about-ftb/newsroom/tax-news/march-2023/ Tax News
  - /about-ftb/newsroom/tax-news/april-2023/ Tax News
  - /about-ftb/newsroom/tax-news/may-2023/ Tax News
  - /about-ftb/newsroom/tax-news/june-2023/ Tax News
  - /about-ftb/newsroom/tax-news/july-2023/ Tax News
  - /about-ftb/newsroom/tax-news/august-2023/ Tax News
  - /about-ftb/newsroom/tax-news/september-2023/ Tax News
  - /about-ftb/newsroom/tax-news/october-2023/ Tax News
  - /about-ftb/newsroom/tax-news/november-2023/ Tax News
  - /about-ftb/newsroom/tax-news/december-2023/ Tax News
  - /about-ftb/newsroom/tax-news/january-2024/ Tax News
  - /about-ftb/newsroom/tax-news/february-2024/ Tax News
  - /about-ftb/newsroom/tax-news/march-2024/ Tax News
  - /about-ftb/newsroom/tax-news/april-2024/ Tax News
  - /about-ftb/newsroom/tax-news/may-2024/ Tax News
  - /about-ftb/newsroom/tax-news/june-2024/ Tax News
  - /about-ftb/newsroom/tax-news/july-2024/ Tax News
  - /about-ftb/newsroom/tax-news/august-2024/ Tax News
  - /about-ftb/newsroom/tax-news/september-2024/ Tax News
  - /about-ftb/newsroom/tax-news/october-2024/ Tax News
  - /about-ftb/newsroom/tax-news/november-2024/ Tax News
  - /about-ftb/newsroom/tax-news/december-2024/ Tax News
- /about-ftb/newsroom/top-500-past-due-balances/