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If you're looking for data on general IRS operations & budget, this is the section for you. Within this section, you can learn about taxpayer refunds, IRS collections, law enforcement, taxpayer assistance, budget and workforce, and system management.
Below are links to the topics within this section, as well as some examples of what you can find within each topic.

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Return filing projections

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2003 IRS Report to Congress
2003 IRS Report to Congress on IRS enforcement activity

 Page Last Reviewed or Updated: 05-Dec-2023
 
 

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S corporations | FTB.ca.gov
S corporations | 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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Corporations

S corporations
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Doing business in California

An S corporation is a corporation that elects to be taxed as a pass-through entity. Income, losses, deductions, and credits flow through to the shareholders, partners or members. They then report these items on their personal tax return. IRS approval is required for the S election status.
Some key features of S corporations are:

They do not pay federal income taxes 
Theyâre limited by the types of owners (shareholders) and cannot exceed 100 shareholders
A separate bank account and separate records are required with this form of business
S corporations are subject to the annual $800 minimum franchise tax

Filing requirements
You must file California S Corporation Franchise or Income Tax Return (Form 100S) if the corporation is:

Incorporated in California
Doing business in California
Registered to do business in California with the Secretary of State (SOS)
Receiving California source income

You should use the below guidelines to file your state income taxes:

We tax every S corporation that has California source income 1.5%. Visit our tax rates table for complete list of tax rates
Your minimum franchise tax ($800) is due the first quarter of each accounting period
Internal Revenue Bulletin: 2008-12 | Internal Revenue Service
In particular, the ruling addresses the excise tax consequences of such payments where the foreign insurer is eligible for a waiver of the excise tax by income tax treaty but the foreign reinsurer is not. There are two types of insurance excise tax waivers provided by treaty. The ruling addresses both types of waivers. Rev. Rul. 58-612 clarified and amplified. Rev. Rul. 2008-17 Rev. Rul. 2008-17 International operation of ships or aircraft; foreign corporation. This ruling assists a foreign corporation engaged in the international operation of ships or aircraft, and its shareholders, in determining whether the foreign corporation is organized in a country that grants an “equivalent exemption” from tax for purposes of section 883(a) and (c) of the Code. The ruling also assists a nonresident alien individual engaged in the international operation of ships or aircraft in determining whether a country grants an equivalent exemption for purposes of section 872(b). The ruling does not, however, provide substantive guidance under section 883. Rev. Ruls. 89-42, 97-31, and 2001-48 modified and superseded. Announcement 2008-18 Announcement 2008-18 This announcement sets forth a voluntary compliance initiative that encourages any foreign person who has failed to pay excise taxes due under section 4371 of the Code, or failed to disclose that it has claimed a waiver from the taxes pursuant to an income tax treaty, to become compliant with its obligations. In general, if a taxpayer participates in this initiative in accordance with the terms laid out in this announcement, the IRS will not conduct examinations covering insurance excise tax liabilities arising under the four situations set forth in Rev. Rul. 2008-15 (this Bulletin), or any similar fact pattern, to the extent that premiums are paid or received by the participating taxpayer during any quarterly tax period prior to October 1, 2008.
Internal Revenue Bulletin: 2008-12 | Internal Revenue Service
This ruling describes the insurance excise tax consequences (under section 4371 of the Code) of insurance premiums paid by one foreign insurer (foreign insurer) to another (foreign reinsurer). In particular, the ruling addresses the excise tax consequences of such payments where the foreign insurer is eligible for a waiver of the excise tax by income tax treaty but the foreign reinsurer is not. There are two types of insurance excise tax waivers provided by treaty. The ruling addresses both types of waivers. Rev. Rul. 58-612 clarified and amplified. Announcement 2008-18 Announcement 2008-18 This announcement sets forth a voluntary compliance initiative that encourages any foreign person who has failed to pay excise taxes due under section 4371 of the Code, or failed to disclose that it has claimed a waiver from the taxes pursuant to an income tax treaty, to become compliant with its obligations. In general, if a taxpayer participates in this initiative in accordance with the terms laid out in this announcement, the IRS will not conduct examinations covering insurance excise tax liabilities arising under the four situations set forth in Rev. Rul. 2008-15 (this Bulletin), or any similar fact pattern, to the extent that premiums are paid or received by the participating taxpayer during any quarterly tax period prior to October 1, 2008. TAX CONVENTIONS Rev. Rul. 2008-15 Rev. Rul. 2008-15 Insurance premiums; excise tax consequences. This ruling describes the insurance excise tax consequences (under section 4371 of the Code) of insurance premiums paid by one foreign insurer (foreign insurer) to another (foreign reinsurer). In particular, the ruling addresses the excise tax consequences of such payments where the foreign insurer is eligible for a waiver of the excise tax by income tax treaty but the foreign reinsurer is not. There are two types of insurance excise tax waivers provided by treaty. The ruling addresses both types of waivers. Rev. Rul. 58-612 clarified and amplified. Rev. Rul. 2008-17 Rev. Rul. 2008-17 International operation of ships or aircraft; foreign corporation.
IRS Inflation Reduction Act Strategic Operating Plan | Internal Revenue Service
Paj sa a pa tradwi nan lang Kreyòl paske pa gen tradiksyon ki disponib pou lemoman nan lang ou chwazi a. Jwenn èd nan lang pa w.
 

The Strategic Operating Plan outlines how IRS will deliver transformational change for taxpayers under the Inflation Reduction Act (IRA).
Fiscal years 2023-2031
The IRA was signed into law in August 2022, giving the IRS a historic opportunity to transform tax administration and services provided to taxpayers and tax professionals. The funding provided by IRA will improve how IRS serves the public and tax professionals. The long-term funding will enable IRS to update technology capabilities and invest in our employees with new tools, skills and capabilities, and to effectively enforce the tax laws.
Shortly after IRA’s enactment, the Department of the Treasury and the IRS developed a Strategic Operating Plan.
Plan documents
IRA Strategic Operating PlanPDF
2024 IRA Strategic Operating Plan Annual UpdatePDF
2024 IRA Strategic Operating Plan Annual Update SupplementPDF
 

IRS Direct File report
The IRS’s Direct File report to Congress, required by the Inflation Reduction Act, evaluated the feasibility of the IRS running a free direct e-file program.
IRS Direct File ReportPDF
Letter from Commissioner Werfel to Secretary Yellen to Accompany Direct File ReportPDF
Letter from Commissioner Werfel to Federation of Tax AdministratorsPDF

Related

Transformation and Strategy Officer David Padrino

IRS History Timeline

Today's IRS Organization

Taxpayer Bill of Rights

Treasury's 2022-2026 Strategic Plan

IRA Strategic Operating Plan Initiative DependenciesPDF

 

 Page Last Reviewed or Updated: 08-May-2024
 
 

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English Programs | Monterey Park, CA - Official Website
Students learn by listening, speaking, reading and writing. There are five levels of classes for beginning, intermediate and advanced speakers. Each class focuses on everyday language people use in conversation at home, in the neighborhood, at work or school and in other locations and situations in the community.Instruction is provided to adult learners at the Monterey Park Bruggemeyer Library. Classes are taught by trained volunteer instructors. Adult learners are pre-tested and assessed for placement into one of these classes. Students are reassessed after 40 hours of instruction and given post-tests to measure learning growth or progress. Instructors use workbooks related to Life Skills and all curriculum meets the California Standards and Competencies.Adult Basic English (One-to-One Tutoring)ProgramDayTimeOne-on-one TutoringAny dayAny timeOnline and in personOne-to-One Tutoring and the Literacy Book Club are for students who already speak English well and want to improve their reading and writing skills. Literacy tutors help beginning, low and intermediate readers improve by practicing phonics, vocabulary, fluency and comprehension. Each tutor and learner meet at least 1½ hours a week and set their own schedule. Books are provided free of charge.Volunteer tutors meet with English-speaking adults to help reach their goals as workers, parents, community members and life-long learners. Library literacy staff provide support and ongoing training. To become a Volunteer Literacy Tutor for an ESL Class or One-on-one Tutoring, please email Victor Castellanos, Adult Literacy Coordinator, or call (626) 307-1492.

 
 
 

 

 

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LAO Economy and Taxes
In particular, we (1) describe how the current property tax system weakens the incentive counties have to fund property tax administration, (2) review and evaluate the administration's three-year pilot program to improve county incentives, and (3) provide recommendations regarding the pilot's design. In our view, the administration's pilot program merits the Legislature's serious consideration but could be improved by incorporating several modifications. These include: ensuring each county has the same fiscal incentive to participate, providing participating counties greater funding certainty, promoting representative and consistently measured results, and potentially increasing near-term state savings on school spending.

 

Letter


 Letter to Honorable Mark Leno on Corporation Tax Trends
 

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March 13, 2014 - 
 This letter responds to a request concerning California corporate tax trends, as discussed in the January 23, 2014 meeting of the Senate Committee on Budget and Fiscal Review. In nominal terms, the state's corporation tax has tended to grow over time, but it is a volatile tax. Moreover, since the mid-1980s, various legislative actions have reduced revenues this tax produces for the state General Fund.
 

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August 5, 2013 - 
 The sales and use tax is the state’s second largest revenue source as well as a major funding source for cities, counties, and some special districts. Historically, consumers have spent about the same share of their income each year on taxable items, meaning that sales taxes generally kept pace with growth in the state's economy. Starting in 1980, however, California consumers began to spend a growing share of their income each year on nontaxable items, especially services, and a declining share of their income on taxable goods. Although total consumer spending kept pace with the state’s economy, this shift in spending caused growth in taxable sales to lag behind growth in the state’s economy. Correspondingly, total sales tax revenues for the state and local governments have grown somewhat slower than the state's economy since 1980, despite periodic increases in the tax rate.
 

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The County of Sonoma will host a memorial service on May 4 to honor the lives of 44 local residents who died without family or friends willing or able to pay for the disposition of their remains.
 
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News Flash • Roosevelt Island to Unveil New Memorial Honorin
Located in a peaceful alcove in Roosevelt Island’s Southpoint Park, the memorial features two bronze figures depicting a meeting between FDR, in a wheelchair of his design, reaching out to greet a young girl who is also disabled by polio. The figures are set directly on a plaza of engraved granite in the shape of the Oval Office, surrounded by inclusive benches and inscribed pavers that document social progress in the treatment of disabled people. “People are not defined by their disability, said Wendy Hersh, President of RIDA. “We at RIDA believe that anyone with any disability should strive to reach their goal and are able to reach their full potential – enabled, not disabled!” FDR was diagnosed with polio in 1921, thirty years before the disease reached its peak in the United States. With his diagnosis, FDR became an advocate and role model for all who face life with disabilities. He brought awareness to accessibility for all and worked to pass legislation that would expand for decades, culminating with the passage of the Americans with Disabilities Act in 1990. “The highly anticipated opening will be both a celebration of the collaborative efforts of many determined individuals and organizations to realize a significant and inspiring new place for Roosevelt Island as well as an affirmation of Roosevelt Island's continued potential to lead as a model of inclusion and acceptance,” said Marc Diamond, Chair of the FDR Hope Memorial Committee. Commissioned in 2010, this project realizes the vision of former RIDA president, Jim Bates, who was inspired by the example that FDR set for people with disabilities to achieve great things and help others. Artist Meredith Bergmann worked with Marc Diamond and others, to design a fully accessible space surrounding the monument that would convey its history and vision. This inspirational tribute will be unveiled with a ribbon-cutting on Saturday, July 17th. “It was an honor to be chosen for this project, which celebrates FDR as an inspiration to the disabled — especially the island residents who’d survived polio and those who are dealing with post-polio syndrome, and celebrates Roosevelt Island as a beacon leading the movement to mainstream people with disabilities.
FTB Publication 1017 | FTB.ca.gov
Withholding information is reported on Form 592, Form 592-F, or Form 592-PTE, and submitted to FTB. When the number of payees entered on Form 592, Form 592-F, or Form 592-PTE is 250 or more, this information must be filed electronically. Refer to FTB Publication 1023S, Resident and Nonresident Withholding Electronic Submission Requirements, for more information on the required file format and record layout.
130. How do withholding agents report withholding information to their payees? 
Withholding agents must provide each payee who was withheld upon with a copy of Form 592 B. 
131. May withholding agents use Schedule K-1 to report withholding? 
No. Although withholding is included on Schedule K 1, the withholding must be reported using Form 592.
132. Can partnerships request an extension to file Form 592-F, for withholding on foreign partners? 
Yes. We will grant an extension to file Forms 592-F for foreign partners if the partnership has received an extension from IRS to file IRS Form 8804, Annual Return for Partnership Withholding Tax (Section 1446). IRS approval or denial should be attached to Form 592-F when Form 592-F is filed. 
Caution: If a partnership has both domestic nonresident and foreign partners, the extension is only effective for the filing of the forms for foreign partners. In addition, the extension only extends the due date for filing the forms. It does not extend the due date for any final payment of withholding. 
133. If a partnership has received a federal extension to file the partnership information return (IRS Form 1065, U.S. Partnership Return of Income), does this extension also apply to the filing of Form 592-F? 
No. Partnerships must have received an approval to extend the due date to file IRS Form 8804 (Section 1446), on IRS Form 2758, Application for Extension of Time to File Certain Excise, Income, Information, and Other Returns. 
134.
The 2024-25 Budget: Flood Management Proposals 
Several Compelling Reasons for Proceeding With Central Valley Systemwide Projects… Although the three projects in the Central Valley systemwide request are located in more rural areas and the direct flood risk to people and property therefore is lower as compared to the urban projects, we also find some compelling reasons for proceeding with these projects.

Support Disadvantaged Areas That May Not Otherwise Be Protected. The three projects are located in economically disadvantaged areas that likely do not have sufficient local revenues (such as from property assessments) to be able to pursue this work without state assistance. 
All Three Projects Are in Their Final Stages; Pausing Would Cause Disruption and Increase Costs. The state already has provided funding for the initial stages of these projects and completing them expeditiously therefore would maximize previous state investments. Additionally, one of the projects—Kopta Slough—likely will leverage $10 million in federal funding that the state could have to forgo if it fails to proceed with the project.
Reduce Flooding Risk in the Delta. The Yolo Bypass Fix‑in‑Place project includes two levee improvement projects located in the Delta. One of the locations has been assigned a risk‑based assessment of “very high priority” (the highest level) by the Delta Stewardship Council, with the other rated as “high priority” (the council’s middle ranking).
Provide Notable Ecosystem and Habitat Benefits. Each project is designed to provide both flood protection as well as ecosystem and habitat benefits. For example, the Kopta Slough project would restore a river channel and remove rock revetment, ultimately leading to restoration of 170 acres of salmon rearing habitat on the Sacramento River. Similarly, the Crow’s Landing project would restore a floodplain and provide 270 acres of salmon habitat in the San Joaquin River basin. These types of projects are key components of the state’s strategy to meet its public trust responsibilities of protecting fish and wildlife—which is particularly important given the serious risk of extinction that California’s native salmon populations currently face. 

…However, the General Fund Condition Complicates This Decision. Despite these potential benefits, the Legislature will need to weigh the trade‑offs associated with adding new spending for these Central Valley systemwide projects against its other budget commitments.