California Edition

California is filled with complicated tax code. The California Edition answers your questions about state tax law for individuals, corporations, partnerships, LLCs, estates, and trusts.
Start Ship Date: 2/1/22

$69

About the California Edition

California Tab Contents
Tab Tab Title
Tab 1
What's New and Federal Conformity
  • California Personal Income Tax (PIT)
  • Filing Requirements
  • Deductions, Exemptions, and Phaseouts
  • Filing Requirements—Prior Years
  • Deductions, Exemptions, and Phaseouts—Prior Years
  • What's New for 2020
  • Income Conformity Chart
  • Adjustments to Income Conformity Chart—California Residents
  • Adjustments to Income Conformity Chart—Nonresidents and Part-Year Residents
  • California Tax System
    • California Personal Income Tax
  • Federal Conformity
    • California Conformity Date
    • SECURE and CARES Acts Conformity
    • Worker Status: Employee/Independent Contractor
    • Cannabis Business Expenses
    • Tax Cuts and Jobs Act (TCJA) Conformity
    • Loophole Closure and Small Business and Working Families Tax Relief Act of 2019 (AB 91)
    • Tax Cuts and Jobs Act (TCJA) Nonconformity
    • Deficiency Assessments or Refunds
    • Tax Rates
    • Personal Exemptions
    • Standard Deduction
    • Itemized Deductions
    • Dependent Tax Credits
    • Earned Income Credit
    • Capital Gains and Qualified Dividends
    • Education Credits/Deduction
    • Military Conformity
  • Amended Returns
    • Amended Return
    • When to File
    • California Statute of Limitations
    • Federal Notices
    • Contacting the Franchise Tax Board
  • Community Property
    • Domicile
    • Community Property States
    • Community or Separate Property and Income
    • End of Community Property
    • Separate Returns—Division of Income
    • Splitting Income
    • California Exemption Credits
    • Splitting Deductions
  • Same-Sex Married Couples
    • Same-Sex Married Couples
  • Registered Domestic Partners
    • Domestic Partners
    • California Taxation of Domestic Partners
    • Related Parties
  • California Tax Forms and Related Federal Forms
Tab 2
California Tax Tables
  • Which Form to Use—Nonresidents and Part-Year Residents
  • California Tax Rate Schedule
  • Which Form to Use—Residents
  • California Tax Table—Form 540/540NR
  • Prior Years Tax Rate Schedules
  • California 2EZ Table—Single
  • California 2EZ Table—Married/RDP Filing Jointly or Qualifying Widow(er)
  • California 2EZ Table—Head of Household
Tab 3
Residency and Filing Requirements
  • California Residency Chart
  • Which Form to Use Chart
  • Filing Requirements Chart
  • Determination of California Filing Status Chart
  • California Standard Deduction Worksheet for Dependents
  • HOH Filing Status Flow Chart—Unmarried/Not an RDP
  • Keeping Up a Home Chart
  • HOH Filing Status Flow Chart—Married/RDP
  • Relationship Test—Dependency Chart
  • HOH Filing Status Flow Chart—Divorced/Legally Separated/Termination of RDP
  • Dependent Support Worksheet
  • Filing Requirements
  • Filing Status
    • Filing Status
    • Single
    • Married/RDP Filing Jointly
    • Married/RDP Filing Separately
    • Head of Household
    • Qualifying Widow(er) With Dependent Child
  • Dependency Tests
    • Dependent Defined
    • Children of Parents Who Are Divorced, Separated, or Had Registered Domestic Partnership Terminated
    • Qualifying Child Claimed by More Than One Person
    • Dependency Definitions
  • California Residency
    • Resident and Nonresident Defined
    • Domicile
    • Guidelines for Determining Residency
    • Temporary or Transitory Purposes
    • Specific Professions
    • Military
    • Career Appointees in the U.S. Foreign Service
    • Airline Employees
    • Interstate Rail and Motor Carrier Employees
    • Merchant Seamen
    • Residents of or Individuals in Foreign Countries
  • Married/RDP Filing Separate Returns
    • Married/RDP Filing Status
    • Joint Federal Tax Return
    • Filing a Separate Tax Return
    • Separate Returns—Division of Income
    • Community Property
    • Community Income
    • Separate Property
    • Separate Income
    • Deductions
    • California Exemption Credits
    • Withholding and Estimated Tax Credit
    • Changing Filing Status
    • Division of Income—California Nonresidents
    • Division of Income—California Residents
  • Tax Computation for Part-Year or Nonresidents
    • Income Taxable by California
    • Calculation of Tax
    • Steps to Calculating California Tax Liability
    • Reimbursement of Moving Expenses
    • Wages and Salaries
    • Stock Options
    • Interest and Dividends
    • Business Income or (Loss)
    • Pensions and Keoghs
    • IRA and SEP Distributions
    • Lump-Sum Distributions
    • Stocks and Bonds Sales
    • Real Estate Sales
    • Business Property Sales
    • Capital Gains and Losses
    • Withholding Services and Compliance
    • Partnership, S Corporation, Limited Liability Company (LLC), and Trust Income (Loss)
    • Passive Activities
    • Net Operating Loss (NOL)
    • Installment Sales
    • Like-Kind Exchanges
  • Military Personnel
    • Military Servicemembers
    • Military Spouses Residency Relief Act (MSRRA)
    • Other Military Tax Provisions
    • Income Subject to California Tax
    • Military Tax Computation
  • Native Americans
    • Federal Conformity
    • California Income Tax Exemption Requirements
    • California Taxation of Native American Income
    • Form for Tax Exemption
Tab 4
Adjustments, Deductions, and Exemption Credits
  • California Standard Deduction Chart
  • California Itemized Deduction Limitation AGI Threshold Chart
  • Exemption Credit Amounts Chart
  • Exemption Credit—AGI Phaseout Limitation Chart
  • Common Income Adjustments for California Chart
  • Itemized Deductions Conformity Chart
  • California Itemized Deduction Worksheet
  • Exemption Credits—AGI Limitation Worksheet
  • Adjustments to Income Conformity Chart—California Residents
  • Adjustments to Income Conformity Chart—Part-Year and Nonresidents
  • California Adjustments Chart
  • Income Adjustments
    • Schedule CA, California Adjustments
    • Section A—ncome
    • Wages, Salaries, Tips, Etc. (Line 1)
    • Taxable Interest (Line 2)
    • Ordinary Dividends (Line 3)
    • IRA Distributions (Line 4a and Line 4b)
    • Pensions and Annuities (Line 5a and Line 5b)
    • Social Security Benefits (Line 6)
    • Capital Gains and Losses (Line 7)
    • Section B—Additional Income
    • Taxable Refunds, Credits, or Offsets (Line 1)
    • Alimony Received (Line 2a)
    • Business Income or Loss (Line 3)
    • Adjustments to Basis or Business Deductions
    • Depreciation, Amortization, and Expensing
    • Other Gains or Losses (Line 4)
    • Rental Real Estate, Royalties, Partnerships, S Corporations, Trusts, etc. (Line 5)
    • Farm Income or Loss (Line 6)
    • Unemployment Compensation (Line 7)
    • Other Income or Loss (Line 8)
    • Other Adjustments (Line 8f)
    • Section C—Adjustments to Income
  • RDP Adjustments
    • Registered Domestic Partners
    • RDP Adjustments Worksheet
    • Wages, Salaries, Tips, Etc.
    • IRA Distributions
    • Social Security Benefits
    • Capital Gain or Loss
    • Alimony Received
    • Business Income or Loss
    • Rental Real Estate, Royalties, Partnerships, S Corporations
    • Farm Income or Loss
    • Educator Expenses
    • Certain Business Expenses of Reservists, Performing Artists, and Fee-Basis Government Officials
    • Health Savings Account (HSA) Deduction
    • Self-Employed Health Insurance Deduction
    • Alimony Paid
    • IRA Deduction
    • Tuition and Fees Deduction
    • Charitable Contribution as Standard Deduction
    • Itemized Deductions
  • Deductions
    • Deductions
    • California Standard Deduction
    • California Itemized Deductions
    • California Itemized Deductions Adjustments
    • California Itemized Deductions Limitation
  • Exemption Credits
    • Exemption Credits
    • Exemption Credit Amounts
Tab 5
Retirement and Social Security
  • Retirement Contribution Limits Chart
  • Full Retirement Age—Social Security Chart
  • Medi-Cal Eligibility by Income Chart
  • IRA Limits Chart
  • Social Security and Medicare Highlights Chart
  • Retirement Plan Limitations Chart
  • Exceptions to the Penalty on Early Distributions Chart
  • California Retirement Plan Characteristics Chart
  • Pension and Annuity Plans
    • California Law
    • Retirement Overview—Conformity
    • Three-Year Rule
    • Tax on Early Distributions (Penalty)
    • Rollover
    • Residency and Pensions
    • Registered Domestic Partners (RDPs)
  • Individual Retirement Arrangements (IRAs)
    • IRAs—California Conformity
    • IRA Setup
    • Compensation for IRA Contribution Purposes
    • IRA Deduction
    • Reduced IRA Deduction
    • Nondeductible Contributions to IRAs
    • California IRA Deduction
    • IRA Basis—Pre 1987
    • IRA Distribution
    • Early Distributions
    • Prohibited Transactions Involving IRAs
    • Archer Medical Savings Accounts (MSAs)
    • Health Savings Accounts (HSAs)
  • Roth IRAs
    • Roth IRAs—California Conformity
    • Characteristics of a Roth IRA
    • 5-Year Rules for Roth IRAs
    • California Roth IRA Distributions
    • Conversion Rules
    • California Roth IRA Conversions
    • Roth 401(k) and Roth 403(b) Plans
    • Achieving a Better Life Experience (ABLE) Accounts
  • Registered Domestic Partner (RDP)—IRA Adjustments
    • RDP—California Law
    • Distributions
    • IRA Contributions
    • Roth IRA Contributions
  • Simplified Employee Pension (SEP)
    • SEP—California Conformity
    • SEP IRA
    • California SEP IRA Deduction
    • California SEP IRA Distribution
  • Savings Incentive Match Plans for Employees (SIMPLE)
    • SIMPLE IRA—California Conformity
    • SIMPLE IRAs
    • SIMPLE IRA Contributions
    • Distributions From SIMPLE IRAs
    • SIMPLE 401(k)
  • Keogh Plans
    • Keogh Plans—California Conformity
    • Keogh Plans
    • Keogh California Deduction
    • Keogh California Distribution
  • Qualified Tuition Programs (QTPs) and Education Savings Accounts (ESAs)
    • QTP and ESA Tax Benefits
    • QTP and ESA—California Conformity
    • Tax-Free Distributions
    • Taxable Distributions
    • Qualified Expenses for QTPs and ESAs
  • Social Security
    • Social Security and Railroad Retirement Benefits
    • Social Security Basics
    • How Benefits Are Calculated
    • How Work Affects Retirement Benefits
  • Medicare
    • Medicare Is a Health Insurance Program for:
    • Medicare Part A Premiums
    • Medicare Part B Premiums
    • Medicare Part C Coverage
    • Medicare Part D Prescription Drug Plan (PDP)
    • Coverage Gap (“Donut Hole”)
    • Medigap (Medicare Supplemental Insurance)
  • Medicaid (Medi-Cal)
    • Medi-Cal Basics
Tab 6
Individual and Business Tax Credits
  • Federal Credits Not Available for California Chart
  • California Earned Income Credit Chart
  • Child and Dependent Care Expenses Credit Chart
  • Nonrefundable Renter's Credit Limits Chart
  • Senior Head of Household Credit Chart
  • California Credit Chart—Individual
  • California Credit Chart—Business
  • Individual Tax Credits
    • Individual Tax Credits
    • California Competes Tax Credit (Code 233)
    • Child Adoption Costs Credit (Code 197)
    • Child and Dependent Care Expenses Credit
    • Claim of Right Credit
    • College Access Tax Credit (Code 235)
    • Dependent Parent Credit (Code 173)
    • Disabled Access Credit for Eligible Small Businesses (Code 205)
    • Donated Agricultural Products Transportation Credit (Code 204)
    • Earned Income Credit (EIC)
    • Enhanced Oil Recovery Credit (Code 203)
    • Excess State Disability Insurance (SDI) Credit
    • Joint Custody Head of Household Credit (Code 170)
    • Low-Income Housing Credit (Code 172)
    • Main Street Small Business Tax Credit (Code 240)
    • Natural Heritage Preservation Credit (Code 213)
    • New California Motion Picture and Television Production Credit (Code 237)
    • New Donated Fresh Fruits or Vegetables Credit (Code 238)
    • New Employment Credit (Code 234)
    • Nonrefundable Renter's Credit
    • Other State Tax Credit (Code 187)
    • Premium Assistance Subsidy (PAS)
    • Prior Year Alternative Minimum Tax (AMT) Credit (Code 188)
    • Prison Inmate Labor Credit (Code 162)
    • Program 3.0 California Motion Picture and Television Production Credit (Code 239)
    • Research Credit (Code 183)
    • Senior Head of Household Credit (Code 163)
  • Business Tax Credits
    • Business Tax Credits
    • California Competes Tax Credit (Code 233)
    • College Access Tax Credit (Code 235)
    • Disabled Access Credit for Eligible Small Businesses (Code 205)
    • Donated Agricultural Products Transportation Credit (Code 204)
    • Enhanced Oil Recovery Credit (Code 203)
    • Low-Income Housing Credit (Code 172)
    • Main Street Small Business Tax Credit (Code 240)
    • Natural Heritage Preservation Credit (Code 213)
    • New Advanced Strategic Aircraft Credit (Code 236)
    • New California Motion Picture and Television Production Credit (Code 237)
    • New Donated Fresh Fruits or Vegetables Credit (Code 238)
    • New Employment Credit (Code 234)
    • Prior Year Alternative Minimum Tax (AMT) Credit (Code 188)
    • Prison Inmate Labor Credit (Code 162)
    • Program 3.0 California Motion Picture and Television Production Credit (Code 239)
    • Research Credit (Code 183)
  • Carryover Credits
  • Credit Recapture
  • Earned Income Tax Credit Table
Tab 7
Depreciation, Amortization, and Basis
  • MACRS GDS Recovery Periods-Common Assets Chart
  • Half-Year Convention MACRS Depreciation Rates
  • Depreciable Property Chart
  • California/Federal Depreciation Conformity Chart
  • MACRS Depreciation Methods Comparison Chart
  • Like-Kind Exchange Property Rules Chart
  • Real Property Like-Kind Exchange Chart
  • Repairs vs. Improvements Chart
  • Examples of Adjustments to Basis Chart
  • Involuntary Conversions Chart
  • Depreciation and Amortization
    • Depreciation and Amortization
    • California Depreciation
    • Form FTB 3885A, Depreciation and Amortization Adjustments
    • Section 179 Election
    • Special Depreciation
    • Qualified Improvement Property
    • Repairs and Improvements
    • Tangible Property Regulations
    • Improvements—Capitalization Required
    • Routine Maintenance Safe Harbor
    • Capitalize Repair and Maintenance Costs Election
    • De Minimis Safe Harbor Election
    • Remodel-Refresh Safe Harbor
    • Small Taxpayer Safe Harbor Election
    • Materials and Supplies
    • Dispositions
    • Amortization of Intangibles
    • Nonresidential Real Property
    • Grapevines
    • Listed Property
    • Passive Activity
    • Change in Depreciation Method
    • Form FTB 3885P, Depreciation and Amortization—Partnerships
    • Form FTB 3885L, Depreciation and Amortization—LLCs
    • Form FTB 3885F, Depreciation and Amortization—Fiduciary and Exempt Organizations
  • MACRS Depreciation
    • MACRS
    • Calculating Depreciation
    • Property Classes Under GDS
    • Placed in Service Date
    • Basis
    • Recovery Periods
    • Conventions
    • MACRS Depreciation Methods
    • MACRS Percentage Tables
  • California Corporation Depreciation
    • Corporation Depreciation
    • Federal and California Differences
    • Depreciation Calculation
    • Salvage Value
    • Depreciation Calculation
    • Figuring the Deduction Without Using Tables
    • Section 179 Expense Election
    • Additional First-Year Depreciation Allowance
    • Amortization
    • Grapevines
    • Form FTB 3885, Corporation Depreciation and Amortization
    • S Corporation Depreciation and Amortization (Schedule B)
    • Change in Depreciation Method
  • Gain or Loss
    • Gain or Loss
    • Transfers Between Spouses/Registered Domestic Partners
    • Involuntary Conversions
    • Like-Kind Exchanges
    • Assisted Housing Gain
    • Net Operating Loss (NOL)
    • NOL Carryback
    • NOL Suspension
    • NOL Carryover
    • Disaster Loss
  • Sales and Exchanges
    • Sale or Exchange of Property—Gain or Loss
    • Sale of Business Property
    • Passive Activity Losses
  • Foreclosures and Cancellation of Debt
    • Cancellation of Debt
    • Mortgage Forgiveness Relief
    • Forms 1099-A and 1099-C
    • Foreclosures and Short Sales
    • Foreclosure—Taxation
    • Short Sales and Cancellation of Debt
Tab 8
Corporations
  • California Corporations—Common Forms Chart
  • Corporate Tax Rates and Amounts Chart
  • Doing Business in California Chart
  • Return Due Date and Extension
  • California Conformity to Federal Law Chart
  • Corporations
    • Doing Business in California—Corporations
    • Corporations in General
    • California Corporation Taxation
    • California Corporation Tax Rates
    • C Corporation Annual Filing—Form 100
    • California Corporation Franchise Tax
    • Minimum Franchise Tax—C Corporations
    • California Corporation Income Tax
    • Miscellaneous C Corporation Topics
    • Accounting Period and Method—C Corporations
    • Return Due Date—C Corporations
    • Where to File—C Corporations
    • Payment Options
    • Estimated Tax—C Corporations
    • Penalty—C Corporations
  • S Corporations
    • Doing Business in California—S Corporations
    • S Corporations in General
    • California S Corporation Taxation
    • California S Corporation Tax Rates
    • S Corporation Annual Filing—Form 100S
    • California S Corporation Franchise Tax
    • Minimum Franchise Tax—S Corporations
    • California S Corporation Income Tax
    • Other S Corporation Taxes
    • Miscellaneous S Corporation Topics
    • Accounting Period and Method—S Corporations
    • Return Due Date—S Corporations
    • Where to File—S Corporations
    • Payment Options
    • Estimated Tax—S Corporations
    • Penalty—S Corporations
  • Apportionment and Allocation of Income
    • Multi-State Business
    • Doing Business in California
    • Unitary Business
    • Apportionment and Allocation
    • Schedule R, Apportionment and Allocation of Income
    • Calculation of Apportionment Percentage
  • Principal Business Activity Codes
Tab 9
Partnerships, LLCs, Estates and Trusts
  • Filing Requirements—Partnerships and LLCs Chart
  • Annual Tax Chart
  • LLC Fee Chart
  • Doing Business in California
  • Filing Requirements—Estates and Trusts Chart
  • California Conformity—Partnerships (and LLCs Classified as Partnerships) Chart
  • LLC Classification Chart
  • California-Source Income Determination Chart
  • Extension of Time to File
  • Fiduciary Tax Rate Schedule
  • Federal and State Fiduciary Forms Chart
  • Trust Taxability Chart
  • Estate/Trust Income Taxable to California Chart
  • Estate and Trust Residency Chart
  • California Fiduciaries—Common Forms
  • California Credit Chart—Partnerships and LLCs Chart
  • California Credit Chart—Fiduciary Chart
  • Partnership and LLC Schedule K Federal/State Line References
  • Fiduciary Schedule K-1 Federal/State Line References
  • Partnerships
    • Doing Business in California—Partnerships
    • Partnerships
    • General Partnership
    • Limited Partnership (LP)
    • Limited Liability Partnership (LLP)
    • Annual Tax—Partnerships
    • Filing Requirements—Partnerships
    • Return Due Date—Partnerships (Form 565)
    • Where to File—Partnerships (Form 565)
    • Estimated Tax—Partnerships
    • Withholding Tax—Partnerships
    • Penalties and Interest—Partnerships
    • Accounting Period and Method—Partnerships
    • Partnership Annual Return—Form 565
    • Form 565—Income
    • Form 565—Deductions
    • Form 565—Payments/Amount Due or Refund
    • Form 565—Schedule A, Cost of Goods Sold
    • Form 565—Schedule K
    • Schedule K-1 (565)
    • Schedule K-1 (565)—Income (Loss)
    • Schedule K-1 (565)—Deductions
    • Schedule K-1 (565)—Credits
    • Schedule K-1 (565)—Other Information
    • Check-the-Box Regulations—Partnerships
    • Group Returns—Partnerships
    • Investment Partnerships
    • Cancelling a Limited Partnership (LP) or Limited Liability Partnership (LLP)
  • Limited Liability Company (LLC)
    • Doing Business in California—LLCs
    • Limited Liability Company (LLC)
    • Limited Liability Company (LLC) Annual Filing
    • LLC Annual Tax
    • LLC Fee
    • Nonconsenting Nonresident Members' Tax
    • Filing Requirements—LLCs
    • Return Due Date—LLCs (Form 568)
    • Where to File—LLCs (Form 568)
    • Estimated Fee/Tax
    • Withholding Tax—LLCs
    • Penalties and Interest—LLCs
    • Accounting Period and Method—LLCs
    • LLC Annual Return—Form 568
    • Form 568—Schedule A, Cost of Goods Sold
    • Form 568—Schedule B, Income and Deductions
    • Form 568—Schedule K
    • Schedule K-1 (568)
    • Schedule K-1 (568)—Income (Loss)
    • Schedule K-1 (568)—Deductions
    • Schedule K-1 (568)—Credits
    • Schedule K-1 (568)—Other Information
    • Form 568—Schedule IW, Limited Liability Company (LLC) Income Worksheet
    • Schedule IW, Limited Liability Company (LLC) Income Worksheet
    • Check-the-Box Regulations—LLCs
    • Group Returns—LLCs
    • Investment Partnerships—LLCs
    • Cancelling an LLC
  • Estates and Trusts
    • Fiduciary
    • Estates
    • Estate Residency
    • Trusts
    • Trust Residency
    • Filing Requirements—Estates and Trusts
    • Accounting Period—Estates and Trusts
    • Return Due Date—Estates and Trusts (Form 541)
    • Where to File—Estates and Trusts (Form 541)
    • Estimated Tax—Estates and Trusts
    • Withholding Tax—Estate and Trusts
    • Penalties and Interest—Estates and Trusts
    • Form 541, California Fiduciary Income Tax Return
    • Form 541—Income
    • Form 541—Deductions
    • Form 541—Tax and Payments
    • Form 541—Schedule A, Charitable Deduction
    • Form 541—Schedule B, Income Distribution Deduction
    • Form 541—Schedule G, California-Source Income and Deduction Apportionment
    • Schedule K-1 (541)
    • Schedule K-1 (541)—Income
    • Schedule K-1 (541)—Directly Apportioned Deduction
    • Schedule K-1 (541)—Final Year Deduction
    • Schedule K-1 (541)—Alternative Minimum Tax Adjustment
    • Schedule K-1 (541)—Credits
    • Schedule K-1 (541)—Other Information
  • Principal Business Activity Codes
Tab 10
AMT and Miscellaneous
  • Household Employees Chart
  • Household Employees Payroll Taxes Chart
  • AMT Exemption and Phaseout Amounts Chart
  • Payroll Responsibilities Chart
  • Payroll Tax Report Due Dates Chart
  • Sales and Use Tax
  • AMT Exemption and Phaseout Amounts—Prior Years Chart
  • California Payroll Taxes Chart
  • Tax Rates and Wage Limits Chart
  • Withholding Tax Chart
  • Meals and Lodging Provided to Employees—Values Chart
  • Business Entity Pros and Cons Chart
  • Alternative Minimum Tax (AMT)
    • Alternative Minimum Tax (AMT)
    • AMT Tax Rate
    • AMT Exemption Amount
    • AMT Exclusions and Preferences
    • AMT Calculation
    • Alternative Minimum Tax (AMT)—Individuals
    • Schedule P (540/540NR), Alternative Minimum Tax and Credit Limitations
    • Alternative Minimum Taxable Income (AMTI) Exclusion
    • Alternative Minimum Taxable Income (AMTI)
    • AMT Exemption
    • Nonresidents and Part-Year Residents
  • Alternative Minimum Tax (AMT)—Fiduciaries
    • Alternative Minimum Tax (AMT)—Fiduciaries
    • AMT Tax Rate—Fiduciaries
    • AMT Exemption Amount—Fiduciaries
    • AMT Calculation—Fiduciaries
    • Schedule P (541), Alternative Minimum Tax and Credit Limitations—Fiduciaries
    • Adjustments and Preferences Write-Off
    • Income Distribution Deduction
    • Alternative Minimum Taxable Income (AMTI) Exclusion—Fiduciaries
    • Fiduciary AMTI
    • AMT Exemption
    • Tentative Minimum Tax (TMT)
    • Schedule K-1 (541)—AMT
  • Alternative Minimum Tax (AMT)—Corporations
    • Alternative Minimum Tax (AMT)—Corporations
    • AMT Tax Rate
    • AMT Exemption Amount
    • AMT Calculation—Tentative Minimum Tax (TMT)
    • Schedule P (100), Alternative Minimum Tax and Credit Limitations—Corporations
  • California Health Care
    • California Health Care Mandate
    • Minimum Essential Coverage (MEC)
    • Individual Shared Responsibility Penalty
    • Exemptions
    • Premium Assistance Subsidy (PAS)
  • Identity Theft and Scams
    • Identity Theft
    • Scams
  • Starting and Closing a Business
    • Doing Business in California
    • Starting a Business in California
    • Operating a Business in California
    • Closing a Business in California
  • Withholding Tax
    • Withholding Tax—California
    • Withholding Examples
  • Payroll Taxes
    • Payroll Taxes
    • Employer Defined
    • Employer Responsibilities
    • Businesses Subject to Payroll Taxes
    • Wages
    • Meals and Lodging
    • California Payroll Taxes
    • Household Employer
    • Due Dates
  • Use Tax
    • Sales and Use Tax Rates
    • Sales and Use Tax
    • California Use Tax
    • Use Tax Exemptions
    • Reporting Use Tax—CDTFA
    • Reporting Use Tax—Income Tax Return
    • Use Tax Registration and Reporting Requirements
    • Calculate Use Tax
    • Use Tax Worksheet
    • Use Tax Table
  • Cannabis Taxes
    • Cannabis and Cannabis Products
    • Income Tax
    • Sales and Use Taxes
    • Excise Tax and Cultivation Tax
    • Permit and Licensing Requirements
    • Cash Payments
    • Cannabis Industry Payroll Tax Reporting
  • California Sales and Use Tax Rates by County and City
Tab 11
Extensions, Penalties, and Estimated Tax
  • Annual Tax Chart
  • Individuals and Fiduciaries Estimated Tax—Due Dates and Percentages Chart
  • Return Due Dates Chart
  • Extension Due Dates Chart
  • LLC Estimated Fee Chart
  • Corporations Estimated Tax—Due Dates and Percentages Chart
  • California Estimated Tax Worksheet—Individuals
  • Schedule IW Limited Liability Company (LLC) Income Worksheet
  • Estimated Tax Worksheet—Fiduciaries
  • Extensions
    • Extensions
    • Extensions—Individuals
    • Extensions—Partnerships
    • Extensions—LLCs
    • Extensions—C Corporations
    • Extensions—S Corporations
    • Extensions—Fiduciaries (Estates and Trusts)
  • Estimated Tax
    • Estimated Tax
    • Estimated Tax—Individuals
    • Estimated Tax—Partnerships
    • Estimated Fee/Tax—LLCs
    • Estimated Tax—C Corporations
    • Estimated Tax—S Corporations
    • Estimated Tax—Fiduciaries (Estates and Trusts)
  • Penalties and Interest
    • Penalties and Interest
    • Penalties and Interest—Individuals
    • Penalties and Interest—Partnerships
    • Penalties and Interest—LLCs
    • Penalties and Interest—C Corporations
    • Penalties and Interest—S Corporations
    • Penalties and Interest—Fiduciaries (Estates and Trusts)
  • Penalty Reference Chart
Tab 12
Audits, Protests, Appeals and Contacts
  • Tax Collection and Appeals Chart
  • Franchise Tax Board Contact Information
  • State Holidays Chart
  • Mailing Addresses for Tax Returns and Payments Chart
  • Notices From the FTB
    • Request/Demand for Tax Return
    • Notice of Tax Return Change
    • Income Tax Due Notice
    • Court-Ordered Debt (COD)
    • Vehicle Registration Debt
    • Earnings Withholding Order/Order to Withhold
    • Notice of Tax Lien
    • Demand for Payment
  • Common Fees
    • Collection Referral/Collection Notice From a Private Collection Agency on Behalf of FTB
    • Audit Contact Letter
    • Notice of Proposed Assessment
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  • Audits
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    • Bank and Wage Levies
    • Wage Garnishments Chart
    • Levy Priority Chart
    • Property Seizure and Sales
    • Injured Spouse
  • California Franchise Tax Board Information Directory

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Tax Industry News
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Tools for Tax Pros
Electronic printable documents tax professionals use to provide disclosures, recordkeeping, substantiation, and more.
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Do you have questions about a client's tax return? Use our Message Board to ask a fellow tax preparer. The Message Board is exclusive to our customers and not available to the general public.
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TheTaxBook Updates
Find a listing of pages in TheTaxBook affected by new tax law. Updates provided in PDF format for easy printing.
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Tabbed Index
Book includes a separately tabbed index with extensive page references. More page references means less time searching for your answer.
Table of Contents
Each tab section includes a detailed Table of Contents on the first page. Go right to a tab to find your answer!
Sturdy Binder and Tough Cover
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In addition to the traditional red binding, TheTaxBook is also 3-hole punched. You can keep the book as is or remove the red binding to place the entire book into a 3-ring binder.
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