Contact Directory for California FTB
Tax Practitioners Only
Tax Practitioner Hotlineor fax your question to 916.845.9300.e-file Help Desk
Application for Cannabis Business to Make Tax Deposits in Cash
Electronic communication and data transmission
Secure Email Service
- Secure email is an efficient, secure, and easy method for FTB to communicate confidential information with our customers, without having to install software on the recipient’s computer. Secure email encrypts the data sent to our customers because regular email fails to meet FTB security standards to email confidential data. Secure email must be initiated by an FTB employee sending a secure email message to the recipient. First time recipients will be prompted to register. Returning customers only need to enter their passwords to view secure email messages. If a customer responds to a secure email message, the response is also encrypted.
- Secure Web Internet File Transfer System (SWIFT)
- This is the Franchise Tax Board’s preferred secure file transfer system. SWIFT provides an alternate secure method for transferring large files to and retrieving files from FTB. It is designed to meet the file transfer needs of government agencies and external business customers
FTB Practices & Procedures
- Audit Branch Procedure Statements — Audit reference material.
- Bank and Financial Handbook (PDF, 883 kB) — Overview of the inancial industry, issues, techniques and department position on issues.
- Collection Procedures Manual — Describes the desired culture and philosophy for the Collection Program.
- Disclosure Manual — Provisions Prohibiting the Disclosure of Confidential Information.
- Economic Development Areas Manual — Tax related incentives for taxpayers conducting business activities.
- Manual of Audit Procedures (PDF, 3.1 MB) — This manual replaces the:
- Best Audit Practices — Tools and techniques for auditors.
- General Tax Audit Manual — Procedures and guidelines for completing general tax audits.
- Multistate Audit Procedure Manual — Procedures and guidelines pertinent to Multistate Tax Audits.
- Multistate Audit Technique Manual — Aid for auditors performing multistate audits.
- Partnership Technical Manual (PDF, 3.78 MB) — Technical partnership information.
- Residency and Sourcing Technical Manual — Residency and source of income audit aid.
- S Corporation Manual — S Corporation audit aid.
- Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) — Volunteer Coordinators’ Manuals.
- Water’s Edge Manual — Water’s-edge information manual.
- Workforce Planning Guide (PDF, 676 kB) — A step-by-step guide to evaluate and project workforce needs.
California Office of Tax Appeals
Beginning January 1, 2018, the new Office of Tax Appeals (OTA) will hear and determine all appeals that involve corporate income tax, corporate franchise tax, personal income tax, sales tax, and use tax. If a taxpayer disagrees with us or the California Department of Tax and Fee Administration (CDTFA) on a Notice of Action or a Notice of Determination, the taxpayer may appeal with the new OTA by the “appeal date” listed on the notice. As of October 1, 2017, we include an insert in all notices containing information about appeal rights and OTA’s contact information. As of October 1, all appeals need to be filed with OTA, and beginning January 1, 2018, OTA’s three-member panels will hear and determine all appeals. The OTA may be contacted through email at [email protected] or mail:
STATE OF CALIFORNIA
OFFICE OF TAX APPEALS
P.O. BOX 98880
WEST SACRAMENTO, CA. 95798-9880