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 Website Accessibility Certification 

We strive to provide a website that is easy to use and understand. Our goal is to provide a good web experience for all visitors. 

Agency
California Franchise Tax Board
Certification date
July 1, 2023
Contact
Accessible Technology Program

The undersigned certify that, as of July 1, 2023, the website of the Franchise Tax Board is designed, developed, and maintained to be accessible. This denotes compliance with the following:

California Government Code Sections 7405, 11135, and 11546.7
Web Content Accessibility Guidelines 2.1 published by the Web Accessibility Initiative of the World Wide Web Consortium
At a minimum Level AA success criteria.


	June 23, 2023
Digital signature and printed name of Selvi Stanislaus
	Executive Officer

	June 23, 2023
Digital signature and printed name of Nadean Shavor
	Chief Information Officer

 

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Tax form changes | FTB.ca.gov
P (540NR), Alternative Minimum Tax and Credit Limitations – Nonresidents or Part-Year Residents 
02/16/2022
PDF
Sch. P (540NR) instructions, page 8, Section C Instructions, Column Instructions paragraph, column (b).
 HTML
Specific Line Instructions, Part III, Column Instructions (below Section C Instructions for Line 22 and Line 23), column (b).
Removed instructions related to the business credit limitation from column (b) instructions.
The instructions were removed for clarity since the business credit limitation only applies to Part III, Sections A and B, column (b), and it does not apply to Section C, column (b).

2020
Sch. P (540), Alternative Minimum Tax and Credit Limitations – Residents
02/16/2022
PDF
Sch. P (540) instructions, page 7, column 2, Section C Instructions, Column Instructions paragraph, column (b).
 HTML
Specific Line Instructions, Part III, Column Instructions (below Section C Instructions for Line 22 and Line 23), column (b).
Removed instructions related to the business credit limitation from column (b) instructions.
The instructions were removed for clarity since the business credit limitation only applies to Part III, Sections A and B, column (b), and it does not apply to Section C, column (b).

2020
Publication 1001 – Supplemental Guidelines to California Adjustments
11/30/2021
PDF

Page 3, column 1, after American Rescue Plan Unemployment Compensation paragraph and before Small Business COVID-19 Relief Grant Program paragraph.
Business Income or (Loss) – Adjustment to Basis or Business Deductions section, Page 13, above the Employer wage expenses for Work Opportunity Credit bullet, columns 1 through 3.

Added new instructions.
Added new instructions.

1 – 2.
 The federal Coronavirus Aid, Relief, and Economic Security Act (CARES Act) created Employee Retention Credit, which has since been extended by the federal Taxpayer Certainty and Disaster Relief Act of 2020 and by the federal American Rescue Plan Act of 2021. Employers who claim these credits for federal purposes must reduce their wage expense by the amount of the credits.
Legal ruling 1995-6 | FTB.ca.gov
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 Website Accessibility Certification 

We strive to provide a website that is easy to use and understand. Our goal is to provide a good web experience for all visitors. 

Agency
California Franchise Tax Board
Certification date
July 1, 2023
Contact
Accessible Technology Program

The undersigned certify that, as of July 1, 2023, the website of the Franchise Tax Board is designed, developed, and maintained to be accessible. This denotes compliance with the following:

California Government Code Sections 7405, 11135, and 11546.7
Web Content Accessibility Guidelines 2.1 published by the Web Accessibility Initiative of the World Wide Web Consortium
At a minimum Level AA success criteria.


	June 23, 2023
Digital signature and printed name of Selvi Stanislaus
	Executive Officer

	June 23, 2023
Digital signature and printed name of Nadean Shavor
	Chief Information Officer

 

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Department of Housing and Community Development Archives - California Grants Portal
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DeadlineThe date by which the grant application must be submitted to the grantmaking agency.Sort by: Deadline Grant TitleSort by: Grant Title Open DateThe date that a grant’s information was made available on the portal. If the grant is Active (i.e. not Forecasted), the Open Date also marks the start of the application period.Sort by: Open Date State Agency / Department Match Funding?Certain grants require that the recipient(s) be able to fully or partially match the grant award amount with another funding source. Estimated Total FundingThe total projected dollar amount of the grant.Sort by: Estimated Total Funding Estimated Low/HighA range indicating the smallest dollar amount that a grant award might be and the highest dollar amount that a grant award might be. Funds DisbursementThe manner in which the grant funding will be delivered to the awardee. Disbursement methods include reimbursements (where the recipient spends out-of-pocket and is reimbursed by the grantor) and advances (where the recipient spends received grant funds directly). 

Deadline

	Active	

	5/28/24 00:00	

Grant Title

2018 CDBG-MIT RIP Allocation Project Application

Open Date
Dec 22, 2023

State Agency / Department
Department of Housing and Community Development

Match Funding?
No

Estimated Total Funding
$0

Estimated Low/High
Dependent

Funds Disbursement
Reimbursement(s)

 

	Current as of:
FTB Publication 1017 | FTB.ca.gov
Requirement to File a California Tax Return
Where to Get Forms and More Information

Index

Purpose
This publication provides guidance on withholding requirements to assist you to:

Withhold on payments to nonresident independent contractors, including entertainers.
Withhold on rent or royalty payments to nonresidents.
Withhold on distributions to nonresident beneficiaries.
Meet domestic and foreign nonresident partner withholding requirements.

For information on real estate withholding, refer to the Franchise Tax Board (FTB) Publication 1016, Real Estate Withholding Guidelines.
For information on employee wage withholding, contact the California Employment Development Department (EDD) at edd.ca.gov
Law References
General
California Revenue and Taxation Code (R&TC) Section 18662 and the related regulations require withholding of California income or franchise taxes from payments and distributions made to nonresidents on California source income.
With certain limited exceptions, R&TC Section 18664 applies backup withholding to reportable payments made on or after January 1, 2010.
R&TC Section 18664 applies backup withholding (Section 3406 of the Internal Revenue Code (IRC)) to reportable payments made on or after January 1, 2010.
R&TC Section 18668 makes the withholding agent liable to remit the tax withholding required.
R&TC Section 17951 contains the provision requiring nonresidents to be taxed on all income from California sources. California source income includes payments for personal services performed in California. Where the nonresident lives, the location where the contract for services is entered into, or the place of payment does not determine the source of income from personal services. The location where the personal services are performed determines the source of income. Nonresidents must include in California gross income the gross payments for all services performed in California.
Domestic (Nonforeign) S Corporation Shareholders and Partners
R&TC Section 18662 and the related regulations require S corporations and partnerships to withhold income taxes when distributing current or prior year income to domestic S corporation shareholders and partners. Withholding is not required if distributions to an S corporation shareholder or partner are $1,500 or less during the calendar year.
Your rights | FTB.ca.gov
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Filing and payment due dates for San Diego County flood victims extended to June 17, 2024. Visit San Diego County flood relief for more information.x

News If you received a 2022 LLC penalty notice, please refer to Q&A #24 and #25 on the Help with California winter storms page to view the list of tax returns and payments that qualify for the disaster postponement. x

 

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We translate some pages on the FTB website into Spanish. These pages do not include the Googleâ¢ translation application. For a complete listing of the FTB’s official Spanish pages, visit La pÃ¡gina principal en espaÃ±ol (Spanish home page).
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Tax form changes | FTB.ca.gov
Page 3, Column 3, Whatâs New/Tax Law Changes, Fourth Paragraph, Reporting Requirements.
Page 4, Column 1, Whatâs New/Tax Law Changes, Fourth Paragraph, Paycheck Protection Program (PPP) Loans Forgiveness.
Page 18, Specific Line Instructions, Line 1 through Line 44, Line 7 – Other Additions, Seventh Paragraph.
Page 23, Column 2, Schedule K and Schedule K-1 (100S), Sixth Paragraph.

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Whatâs New/Tax Law Changes, Tenth Paragraph, Reporting Requirements.
Whatâs New/Tax Law Changes, Fifteenth Paragraph, Paycheck Protection Program (PPP) Loans Forgiveness.
Specific Line Instructions, Line 1 through Line 44, Line 7, Seventh Paragraph.
Schedule K and Schedule K-1 (100S), Seventh Paragraph.

Whatâs New/Tax Law Changes, paragraph updated.
Whatâs New/Tax Law Changes, paragraph updated.
Specific Line Instructions, Line 7, Seventh Paragraph deleted.
Schedules, Schedule K and Schedule K-1 (100S), Seventh Paragraph deleted.

1.
Assembly Bill 194, which chaptered on June 30, 2022 requires a Section 41 reporting requirement for taxpayers that benefited from gross income exclusion from the PPP Extension Act of 2021. As a result we have updated the existing language under Whatâs New.
 2 – 4.
AB 194 also modified Revenue and Taxation Code Section 24308.6 to exclude from gross income any covered loan amounts forgiven pursuant to the Paycheck Protection Program Extension Act of 2021. As a result, California now conforms to the federal extension period covered after March 31, 2021, to June 30, 2021.

2021
Form 100 Corporation Tax Booklet
07/21/2022
PDF

Page 3, Column 2, Whatâs New/Tax Law Changes, Reporting Requirements paragraph.
Page 3, Column 3 and Page 4, Column 1, Whatâs New/Tax Law Changes, Paycheck Protection Program (PPP) Loans Forgiveness paragraph.
Page 16, Column 3, Line 8 – Other additions, Paycheck Protection Program Loans Forgiveness paragraph.

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Whatâs New/Tax Law Changes, Tenth Paragraph, Reporting Requirements.
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Department of Housing and Community Development Archives - California Grants Portal
Department of Housing and Community Development

Match Funding?
No

Estimated Total Funding
$0

Estimated Low/High
Dependent

Funds Disbursement
Reimbursement(s)

 

	Current as of:	

	March 27, 2024, 10:25 am	

Grantor

	Department of Housing and Community Development	

Grant Program ID

Portal ID
53346

Opportunity Type
 

	
	Grant
	

Purpose
The purpose of the MIT-RIP program is to assist local Jurisdictions with Mitigation-related infrastructure needs to support risk reduction from the three primary hazards (wildfire, flooding, and earthquake) as established within the Mitigation Needs Assessment (MNA). Projects should be consistent with applicable planning documents (e.g., Local Hazard Mitigation Plan).

Eligible Applicants
 

	
	Public Agency
	

	
	Tribal Government
	

Eligible Geographies
The following Jurisdictions will be eligible to apply towards the 20 percent set aside:o City of Agoura Hillso City of Andersono City of Calabasaso City of Chicoo City of Gridleyo City of Lakeporto City of Los Angeleso City of Orovilleo City of Shasta Lakeo City of Westlake Villageo Tribal Entities located within the MID

	View Full Grant Details: 2018 CDBG-MIT RIP Set Aside Project Application>/span>	

Deadline

	Active	

	5/28/24 00:00	

Grant Title

2017/2018 CDBG MIT-PPS

Open Date
Nov 14, 2023

State Agency / Department
Department of Housing and Community Development

Match Funding?
No

Estimated Total Funding
$0

Estimated Low/High
Dependent

Funds Disbursement
Reimbursement(s)

 

	Current as of:	

	March 27, 2024, 10:26 am	

Grantor

	Department of Housing and Community Development	

Grant Program ID

Portal ID
52152

Opportunity Type
 

	
	Grant
	

Purpose
Legal ruling 1995-6 | FTB.ca.gov
If a dealer in securities that timely filed its returns desires to change its reported position in accordance with this FTB notice, such taxpayer shall be permitted to file an amended return for the first year in which IRC Â§ 475 was required for federal tax purposes. Such amended return must be filed on or before March 31, 1996, in accordance with the rules specified in this notice. In addition, all returns filed for later years must be amended to conform with such California tax election, including the IRC Â§ 481 income adjustment attributed to the change in accounting methods, and filed with FTB on or before March 31, 1996. Failure to file amended returns by such date shall constitute either an election not to use the mark-to-market method for California tax purposes or to use such method as required for federal tax purposes, as the case may be, depending on the position taken on the originally filed California return.
Situation 1:Â The California tax returns are filed as desired. No amended returns are required. Note, however, a subsequent change to the mark-to-market method of accounting will require the consent of the FTB absent contrary instructions in a statute conforming to IRC Â§ 475, if any. 
Situation 2:Â The taxpayer must prepare amended returns for 1993 and 1994 using the mark-to-market method of accounting. The amended returns must be filed no later than March 31, 1996.
Situation 3:Â The California tax returns are filed as desired. No amended returns are required.
Situation 4: The taxpayer must prepare amended returns for 1993 and 1994 using its historical method of accounting. The amended returns must be filed no later than March 31, 1996.
Note, although each factual situation presented involved a taxpayer that filed returns reflecting a calendar year, the same analysis would apply to a taxpayer who filed returns reflecting a fiscal year. In any event, any amended return required to apply the provisions of this ruling must be filed with the FTB on or before MarchÂ 31, 1986.
Holdings

A taxpayer required to change its method of accounting pursuant to IRC Â§Â 475 may implement the same change for California purposes.