CINXE.COM

Help | FTB.ca.gov

<!DOCTYPE html> <!--[if lt IE 7]> <html class="no-js ie6 oldie" lang="en"> <![endif]--> <!--[if IE 7]> <html class="no-js ie7 oldie" lang="en"> <![endif]--> <!--[if IE 8]> <html class="no-js ie8 oldie" lang="en"> <![endif]--> <!--[if IE 9]> <html class="no-js ie9 oldie" lang="en"> <![endif]--> <!--[if (gt IE 9)]><!--> <html class="no-js" lang="en"> <!-- InstanceBegin template="/Templates/General-v7.dwt" codeOutsideHTMLIsLocked="false" --> <!--<![endif]--> <head> <!-- California State Template, Version 5.5.23 Based on Twitter Bootstrap --> <meta charset="utf-8"> <!-- InstanceBeginEditable name="Document title" --> <title>Help | FTB.ca.gov</title> <!-- InstanceEndEditable --> <!-- InstanceBeginEditable name="Meta tags" --> <meta name="Author" content="Franchise Tax Board"> <meta name="Description" content="Use our help center to find help by topic, our contact information, or answers to re-occurring problems."> <meta name="Keywords" content="contact ftb"> <!-- InstanceEndEditable --> <!-- InstanceParam name="AppPage" type="boolean" value="false" --> <!-- InstanceParam name="Breadcrumb" type="text" value="true" --> <!-- InstanceParam name="Canonical" type="boolean" value="false" --> <!-- InstanceParam name="LocalNavigation" type="boolean" value="true" --> <!-- InstanceParam name="MIDConv" type="boolean" value="false" --> <!-- InstanceParam name="PageContents" type="boolean" value="false" --> <!-- InstanceParam name="PressRelease" type="boolean" value="false" --> <!-- InstanceParam name="RelatedContent" type="text" value="" --> <!-- InstanceParam name="Spanish" type="boolean" value="false" --> <meta http-equiv="X-UA-Compatible" content="IE=edge"> <meta name="HandheldFriendly" content="True"> <meta name="MobileOptimized" content="320"> <meta property="og:image" content="https://www.ftb.ca.gov/images/ftb-logo-2.png"> <meta property="og:image:type" content="image/png"> <meta property="og:image:width" content="446"> <meta property="og:image:height" content="169"> <!-- for Windows mobile --> <meta name="viewport" content="width=device-width, initial-scale=1.0, minimum-scale=1.0"> <!-- Styles --> <!-- Google Fonts --> <link href="https://fonts.googleapis.com/css?family=Source+Sans+Pro:400,700" rel="stylesheet"> <link rel="stylesheet" href="/css/cagov.core.css"> <link rel="stylesheet" href="/css/colorscheme-mono.css"> <link rel="stylesheet" href="/css/custom.css"> <!-- Scripts --> <!-- script src="/js/search.js"></script --> <!-- CDT no longer loads modernizr separately <script src="/js/libs/modernizr-3.6.0.min.js"></script> --> <!-- Load jQuery --> <script src="/js/libs/jquery.js"></script> <!-- Load jQuery Migrate --> <script src="/js/libs/jquery-migrate.min.js"></script> <!-- Shortcut icons --> <link rel="apple-touch-icon" href="/apple-touch-icon.png"> <!-- For everything else --> <link rel="shortcut icon" href="/favicon.ico"> <!-- Analytics --> <!-- BEGIN GOOGLE UNIVERSAL ANALYTICS --> <!-- Universal Analytics 360 properties have a one-time processing extension until July 2024 We need to export any data we want to retain, because Google will start purging data on that date. See https://support.google.com/analytics/answer/11583528?hl=en#360 for more information THIS BLOCK TO BE DELETED ON OR BEFORE 7/1/2024 <script async src="https://www.googletagmanager.com/gtag/js?id=UA-3419582-45"></script> --> <script> window.dataLayer = window.dataLayer || []; function gtag() { dataLayer.push(arguments); } gtag('js', new Date()); gtag('config', 'UA-3419582-45'); // FTB var trackDownload = function (filename) { gtag('event', 'file_download', { 'page_location': 'file:' + filename, 'transport_type': 'beacon', 'event_callback': function () { document.location = url; } }); } var trackOutbound = function (url) { gtag('event', 'page_view', { 'page_location': 'outbound: ' + url, 'transport_type': 'beacon', 'event_callback': function () { document.location = url; } }); } var trackPrint = function () { /* Configure the data to collect */ var afterPrint = function() { var thisPage = document.location.pathname, PrintURL = '/Print' + thisPage, PrintTitle = 'Print: ' + document.title; dcsMultiTrack('DCS.dcsuri', PrintURL, 'WT.ti', PrintTitle); /* Previously defined params don't work in GA4 */ gtag('event', 'file_download', { 'event_category': 'Print', 'link_url': PrintURL }); }; if (window.matchMedia) { var isPrint = window.matchMedia('print'); isPrint.addListener( function(isPrint) { if (!isPrint.matches) { afterPrint(); }});} else { window.onafterprint = afterPrint } } </script> <!-- END GOOGLE UNIVERSAL ANALYTICS --> <!-- BEGIN NEW Google Tag Manager / Google Analytics 4 --> <link rel="preconnect" href="https://www.googletagmanager.com" /> <link rel="preconnect" href="https://www.google-analytics.com" /> <script> var yourGA4MeasurementId = "G-EQVZX0SCVD"; // FTB's org ID var stateGTMAccount = "GTM-NJ6Q4MV"; // CA.gov org ID, required for use to use the statewide Analytics 360 service. (function(w,d,s,l,i){ w[l]=w[l]||[]; w[l].push({'gtm.start':new Date().getTime(),event:'gtm.js'}); var f=d.getElementsByTagName(s)[0], j=d.createElement(s), dl=l!='dataLayer'?'&l='+l:''; j.async=true; j.src='https://www.googletagmanager.com/gtm.js?id='+i+dl; f.parentNode.insertBefore(j,f); (function(){dataLayer.push(arguments)})('config',yourGA4MeasurementId,{cookie_flags:'secure;samesite=lax;domain='}); })(window,document,'script','dataLayer',stateGTMAccount); </script> <!-- END NEW Google Tag Manager --> <!-- START OF SmartSource Data Collector (SDC) TAG v10.4.23 --> <!-- Copyright (c) 2018 Webtrends Inc. All rights reserved. --> <script src="/js/webtrends.load.js"></script> <!-- END OF SDC TAG --> <!-- InstanceBeginEditable name="CSS" --> <!-- InstanceEndEditable --> <!-- InstanceBeginEditable name="JavaScript" --> <!-- InstanceEndEditable --> <script>!function(e){var n="https://s.go-mpulse.net/boomerang/";if("True"=="True")e.BOOMR_config=e.BOOMR_config||{},e.BOOMR_config.PageParams=e.BOOMR_config.PageParams||{},e.BOOMR_config.PageParams.pci=!0,n="https://s2.go-mpulse.net/boomerang/";if(window.BOOMR_API_key="A6EZL-6RJ2F-DPHDC-BAKEA-7ZDZL",function(){function e(){if(!o){var e=document.createElement("script");e.id="boomr-scr-as",e.src=window.BOOMR.url,e.async=!0,i.parentNode.appendChild(e),o=!0}}function t(e){o=!0;var n,t,a,r,d=document,O=window;if(window.BOOMR.snippetMethod=e?"if":"i",t=function(e,n){var t=d.createElement("script");t.id=n||"boomr-if-as",t.src=window.BOOMR.url,BOOMR_lstart=(new Date).getTime(),e=e||d.body,e.appendChild(t)},!window.addEventListener&&window.attachEvent&&navigator.userAgent.match(/MSIE [67]\./))return window.BOOMR.snippetMethod="s",void t(i.parentNode,"boomr-async");a=document.createElement("IFRAME"),a.src="about:blank",a.title="",a.role="presentation",a.loading="eager",r=(a.frameElement||a).style,r.width=0,r.height=0,r.border=0,r.display="none",i.parentNode.appendChild(a);try{O=a.contentWindow,d=O.document.open()}catch(_){n=document.domain,a.src="javascript:var d=document.open();d.domain='"+n+"';void(0);",O=a.contentWindow,d=O.document.open()}if(n)d._boomrl=function(){this.domain=n,t()},d.write("<bo"+"dy onload='document._boomrl();'>");else if(O._boomrl=function(){t()},O.addEventListener)O.addEventListener("load",O._boomrl,!1);else if(O.attachEvent)O.attachEvent("onload",O._boomrl);d.close()}function a(e){window.BOOMR_onload=e&&e.timeStamp||(new Date).getTime()}if(!window.BOOMR||!window.BOOMR.version&&!window.BOOMR.snippetExecuted){window.BOOMR=window.BOOMR||{},window.BOOMR.snippetStart=(new Date).getTime(),window.BOOMR.snippetExecuted=!0,window.BOOMR.snippetVersion=12,window.BOOMR.url=n+"A6EZL-6RJ2F-DPHDC-BAKEA-7ZDZL";var i=document.currentScript||document.getElementsByTagName("script")[0],o=!1,r=document.createElement("link");if(r.relList&&"function"==typeof r.relList.supports&&r.relList.supports("preload")&&"as"in r)window.BOOMR.snippetMethod="p",r.href=window.BOOMR.url,r.rel="preload",r.as="script",r.addEventListener("load",e),r.addEventListener("error",function(){t(!0)}),setTimeout(function(){if(!o)t(!0)},3e3),BOOMR_lstart=(new Date).getTime(),i.parentNode.appendChild(r);else t(!1);if(window.addEventListener)window.addEventListener("load",a,!1);else if(window.attachEvent)window.attachEvent("onload",a)}}(),"".length>0)if(e&&"performance"in e&&e.performance&&"function"==typeof e.performance.setResourceTimingBufferSize)e.performance.setResourceTimingBufferSize();!function(){if(BOOMR=e.BOOMR||{},BOOMR.plugins=BOOMR.plugins||{},!BOOMR.plugins.AK){var n=""=="true"?1:0,t="",a="bdpnbeqx3vqiiz2gmr6q-f-805efe369-clientnsv4-s.akamaihd.net",i="false"=="true"?2:1,o={"ak.v":"39","ak.cp":"301508","ak.ai":parseInt("184466",10),"ak.ol":"0","ak.cr":167,"ak.ipv":4,"ak.proto":"http/1.1","ak.rid":"3b612893","ak.r":44416,"ak.a2":n,"ak.m":"dscna","ak.n":"essl","ak.bpcip":"8.222.208.0","ak.cport":56914,"ak.gh":"23.199.233.199","ak.quicv":"","ak.tlsv":"tls1.2","ak.0rtt":"","ak.0rtt.ed":"","ak.csrc":"-","ak.acc":"bbr","ak.t":"1732666493","ak.ak":"hOBiQwZUYzCg5VSAfCLimQ==vz4HJchq/HhohcdMSAin6MkirANRvIkUKQ+sxHcbNus8Jr+2RmziN5nwDTeWTtq+EkigZvGHA5c7tZ9rfDVXUzaAE8R1TDIU5zp73fe9RU2kyafy1UBST873xXPh0ncyy7ymKG3Sf5CrON43ac3jD4ESgOqkoRjVP1wnxhmBx8aq1zCjovao9gg3s9b6DhnYZRubo46UyklfIG1ipCb0QaglCBvwHuBnHQBkpxqJSDy4kqF75/VVMbWkEJV2Wxvq6maFH9HS6UwTNUXaponA2eLhFlJcVg4FSnLZb9ZODNwelJUoXRKYm4tKTnJclhTEDiFstNSFxx9z6QUi3I8QxYt0zva2XqLbNH2+ljFgaz22QAxywGEIpIoARigjFlFb1+kwQNHnsh//MkSIIbD9ZHOOumHbGBSv1X/3rJyo47c=","ak.pv":"166","ak.dpoabenc":"","ak.tf":i};if(""!==t)o["ak.ruds"]=t;var r={i:!1,av:function(n){var t="http.initiator";if(n&&(!n[t]||"spa_hard"===n[t]))o["ak.feo"]=void 0!==e.aFeoApplied?1:0,BOOMR.addVar(o)},rv:function(){var e=["ak.bpcip","ak.cport","ak.cr","ak.csrc","ak.gh","ak.ipv","ak.m","ak.n","ak.ol","ak.proto","ak.quicv","ak.tlsv","ak.0rtt","ak.0rtt.ed","ak.r","ak.acc","ak.t","ak.tf"];BOOMR.removeVar(e)}};BOOMR.plugins.AK={akVars:o,akDNSPreFetchDomain:a,init:function(){if(!r.i){var e=BOOMR.subscribe;e("before_beacon",r.av,null,null),e("onbeacon",r.rv,null,null),r.i=!0}return this},is_complete:function(){return!0}}}}()}(window);</script></head> <body> <header id="header" class="global-header"> <div id="skip-to-content"><a href="#main-content">Skip to Main Content</a></div> <!-- Side-wide alerts --> <!-- Location Bar --> <!-- This component is not available. --> <!-- Include Utility Header --> <div class="utility-header"> <div class="container"> <div class="group"> <div class="third"> <div class="header-cagov-logo"><a href="https://www.ca.gov"><img src="/images/CAGov-Logo-White-Transition.svg" alt="CA.gov: Official State of California website"></a></div> </div> <div class="two-thirds settings-links p-t-md"> <ul class="utility-links"> <li><a href="/myftb/index.asp"><img src="/images/common/person.svg" alt="" style="vertical-align:bottom"> MyFTB account</a></li> <li><a href="/tax-pros/index.html">Tax Pros</a></li> <li><a href="/help/index.html">Help</a></li> <li class="link-en"><a href="#translate" data-toggle="modal" data-target="#google-translate">Translate</a></li> <li class="nav-item"> <button id="nav-item-search" aria-expanded="false"><img src="/images/common/search.svg" alt="Open search"></button> </li> </ul> </div> </div> </div> </div> <!-- Settings Bar --> <!-- We do not use this component. --> <!-- Include Branding --> <!-- header branding --> <div class="branding"> <div class="header-organization-banner"><a href="/"><svg xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink" viewBox="0 0 250 75" height="60" role="img" aria-label="State of California Franchise Tax Board"><defs><style type="text/css">.cls-1{fill:url(#linear-gradient);}.cls-2{fill:#fff;}.cls-3{fill:#ffd497;}.cls-4{fill:#fbb034;}.cls-5{fill:#0067ac;}#pathLogoText path {transition: fill 0.3s ease-out, fill-opacity 0.3s ease-out;}@media screen and (max-width: 380px){#pathLogoText path{fill-opacity:0;}}@media screen and (max-width: 600px){#pathLogoText path{fill:white;}#shapeLogo {position:absolute;top:6px;}}</style><linearGradient id="linear-gradient" x1="36" x2="36" y2="71.85" gradientUnits="userSpaceOnUse"><stop offset="0" stop-color="#fbb034"></stop><stop offset="0.42" stop-color="#939266"></stop><stop offset="1" stop-color="#0067ac"></stop></linearGradient></defs><g id="logo"><path class="cls-1" d="M72,36A36,36,0,1,1,36,0,36,36,0,0,1,72,36Z"></path><path class="cls-2" d="M36,2.84A33.16,33.16,0,1,0,69.16,36,33.16,33.16,0,0,0,36,2.84Z"></path><path class="cls-3" d="M60.13,46.16a.35.35,0,0,0-.09-.44L46.45,35.77l16.74-1.83a.33.33,0,0,0,0-.66L46.45,31.45,60,21.49a.34.34,0,0,0,.09-.43.35.35,0,0,0-.42-.14L44.3,27.71,51.08,12.3a.33.33,0,0,0-.13-.42.35.35,0,0,0-.44.09L40.56,25.55,38.72,8.81a.32.32,0,0,0-.32-.29.33.33,0,0,0-.33.29L36.24,25.55l-2.55-3.48V29L45.52,40l14.19,6.25A.34.34,0,0,0,60.13,46.16Z"></path><polygon class="cls-4" points="18.17 14.4 33.69 14.4 33.69 28.96 53.36 47.39 53.36 48.59 55.23 50.38 53 52.5 53 55.6 53.88 55.6 53.88 57.52 43.61 57.52 43.61 55.8 39.22 51.67 37.12 51.67 34.97 49.67 31.36 49.67 31.36 46.95 30.48 46.12 30.48 45.22 26.52 41.51 26.52 40.07 26.98 40.07 26.98 38.39 25.77 38.39 24.44 37.15 24.44 35.21 22.69 33.58 22.69 32.04 19.81 29.34 19.81 25.02 17.59 22.92 17.57 21.11 18.7 20.04 18.7 16.07 18.17 15.57 18.17 14.4"></polygon><path class="cls-5" d="M21.71,49.08l2.94,2.6-.49.55-2.29-2-1.29,1.46,2.17,1.93-.48.54L20.09,52.2l-1.38,1.55,2.34,2.08-.51.57-3-2.65Z"></path><path class="cls-5" d="M23.84,56.39c-.19.39-.51,1.13.77,1.79s1.66,0,1.81-.32c.32-.63-.12-1-.79-1.6A5.62,5.62,0,0,1,24.37,55a1.42,1.42,0,0,1,0-1.39c.58-1.13,1.9-1.07,2.95-.53a2.46,2.46,0,0,1,1.28,1.35,1.64,1.64,0,0,1-.15,1.12l-.8-.41c.32-.71-.19-1.17-.73-1.45-.77-.4-1.41-.29-1.7.27s0,.82.58,1.33c1.15,1,1.28,1.13,1.49,1.51a1.44,1.44,0,0,1,0,1.4c-.51,1-1.66,1.33-3.08.6a2.53,2.53,0,0,1-1.4-1.52A1.92,1.92,0,0,1,23,56Z"></path><path class="cls-5" d="M29.8,60.76l1.26-5.37-2-.47.17-.72,4.91,1.15-.17.72-2-.48L30.64,61Z"></path><path class="cls-5" d="M38.17,56.36a7.75,7.75,0,0,1-1.29,1l-.1-.86a9.32,9.32,0,0,0,1.35-1.1l.76-.08.65,6-.83.08Z"></path><path class="cls-5" d="M42.05,59.35a.82.82,0,0,0,1.17.56c1.26-.39.81-1.87.5-2.75a1.48,1.48,0,0,1-1.06,1.12A1.78,1.78,0,0,1,40.35,57a1.82,1.82,0,0,1,1.27-2.41,1.9,1.9,0,0,1,2.28.84,5.83,5.83,0,0,1,.64,1.49c.26.84.92,3-1.18,3.67a1.58,1.58,0,0,1-2.18-1Zm-.24-4.14a1.13,1.13,0,0,0-.64,1.55,1.11,1.11,0,0,0,1.44.84,1.09,1.09,0,0,0,.68-1.49A1.17,1.17,0,0,0,41.81,55.21Z"></path><path class="cls-5" d="M46.57,58.45l.6-2.12A9,9,0,0,0,47.46,55a1.69,1.69,0,0,0-.15-1.14A.9.9,0,0,0,46,53.46a.94.94,0,0,0-.33,1.4l-.78.45a1.67,1.67,0,0,1-.18-1.42,1.94,1.94,0,0,1,.91-1,1.67,1.67,0,0,1,2.48.59c.19.33.31.6.16,1.63,0,.28-.31,1.34-.38,1.58l-.41,1.38,2.47-1.42.34.6L47,59.13Z"></path><path class="cls-5" d="M51.39,54.57a.82.82,0,0,0,1.3,0c1-.88-.06-2-.72-2.7a1.45,1.45,0,0,1-.48,1.46,1.77,1.77,0,0,1-2.63-.18A1.81,1.81,0,0,1,49,50.44a1.9,1.9,0,0,1,2.41-.21,5.35,5.35,0,0,1,1.21,1.08c.6.65,2.12,2.35.49,3.82a1.57,1.57,0,0,1-2.38,0Zm-2-3.65a1.14,1.14,0,0,0,.07,1.68,1.12,1.12,0,0,0,1.67.15,1.1,1.1,0,0,0,0-1.64A1.18,1.18,0,0,0,49.42,50.92Z"></path><path class="cls-5" d="M17.87,44.66h-3.1V27.33H25.4V30H17.87v4.4H25v2.69H17.87Z"></path><path class="cls-5" d="M37,44.66h-3V30H28.37V27.33H42.51V30H37Z"></path><path class="cls-5" d="M52,44.66H45.53V27.33h6.31c2,0,3.29.2,4.44,1.32a4.32,4.32,0,0,1,1.28,3.23,3.89,3.89,0,0,1-2.12,3.7,4.14,4.14,0,0,1,2.63,4.17,4.87,4.87,0,0,1-2.17,4.09A6.76,6.76,0,0,1,52,44.66ZM48.52,42h3.55c1.39,0,2.87-.66,2.87-2.49,0-1.54-1.06-2.49-2.78-2.49H48.52Zm0-7.71h2.83c2.09,0,3.07-.71,3.07-2.24,0-2-1.35-2.12-3-2.12H48.52Z"></path><g id="pathLogoText"><path class="cls-5" d="M92.06,31a2.64,2.64,0,0,1-2.72-2.57h.88c0,1.4,1.06,1.81,2.29,1.81,1,0,2.2-.6,2.2-1.76,0-.91-.65-1.34-1.43-1.6-1.48-.49-3.73-1-3.73-2.93a2.67,2.67,0,0,1,2.91-2.47c1.2,0,2.77.42,3,2.18h-.88c0-1.13-1-1.42-2-1.42s-2.12.48-2.12,1.6c0,2.59,5.16,1.41,5.16,4.56C95.6,30.43,93.89,31,92.06,31Z"></path><path class="cls-5" d="M100.8,22.47h-3v-.76h6.68v.76h-2.89l0,8.38h-.81Z"></path><path class="cls-5" d="M105.85,30.85l3.62-9.14h1l3.64,9.14h-.89l-1-2.47h-4.54l-1,2.47Zm6.06-3.23-2-5.15-2,5.15Z"></path><path class="cls-5" d="M118.33,22.47h-3v-.76h6.68v.76h-2.9v8.38h-.81Z"></path><path class="cls-5" d="M124.87,30.85V21.71h5.43v.76h-4.61v3.28h4.43v.76h-4.43v3.58h4.8v.76Z"></path><path class="cls-5" d="M142.44,31c-2.62,0-4.08-1.91-4.08-4.76s1.46-4.76,4.08-4.76,4.07,1.91,4.07,4.76S145.05,31,142.44,31Zm0-.76c2.27,0,3.18-2,3.18-4s-.91-4-3.18-4-3.19,2-3.19,4S140.16,30.28,142.44,30.28Z"></path><path class="cls-5" d="M149.59,30.85V21.71h5.16v.76h-4.34V25.7h4.19v.76h-4.19v4.39Z"></path><path class="cls-5" d="M168.48,23.85a1.93,1.93,0,0,0-2.15-1.57c-2.34,0-3.05,2.13-3.05,4s.71,4,3.05,4a2.14,2.14,0,0,0,2.25-1.65h.89A3.05,3.05,0,0,1,166.33,31c-2.77,0-3.93-2.23-3.93-4.76s1.17-4.76,3.93-4.76c1.49,0,2.91.69,3,2.33Z"></path><path class="cls-5" d="M171.52,30.85l3.62-9.14h1l3.64,9.14h-.9l-1-2.47h-4.54l-1,2.47Zm6.06-3.23-2-5.15-2,5.15Z"></path><path class="cls-5" d="M182.45,30.85V21.71h.83v8.38h4.59v.76Z"></path><path class="cls-5" d="M190.92,30.85V21.67h.82v9.18Z"></path><path class="cls-5" d="M195.63,30.85V21.71h5.16v.76h-4.34V25.7h4.19v.76h-4.19v4.39Z"></path><path class="cls-5" d="M207.41,31c-2.62,0-4.07-1.91-4.07-4.76s1.45-4.76,4.07-4.76,4.07,1.91,4.07,4.76S210,31,207.41,31Zm0-.76c2.28,0,3.19-2,3.19-4s-.91-4-3.19-4-3.19,2-3.19,4S205.13,30.28,207.41,30.28Z"></path><path class="cls-5" d="M215.48,30.85h-.82V21.71h3a3.76,3.76,0,0,1,2.15.48,2.07,2.07,0,0,1,.93,1.91,2,2,0,0,1-1.76,2v0c1.17.19,1.42,1,1.54,2,.16,1.48.11,2.16.48,2.72h-1a7.2,7.2,0,0,1-.32-1.9c-.19-2.09-.31-2.46-2-2.46h-2.27Zm1.76-5.11c1.17,0,2.61-.08,2.61-1.64,0-1.75-1.65-1.63-2.52-1.63h-1.85v3.27Z"></path><path class="cls-5" d="M224.3,21.71h.94l5,8h0v-8h.82v9.14h-1L225.15,23h0v7.9h-.83Z"></path><path class="cls-5" d="M235,30.85V21.67h.82v9.18Z"></path><path class="cls-5" d="M238.59,30.85l3.62-9.14h1l3.65,9.14h-.9l-1-2.47H240.4l-1,2.47Zm6.06-3.23-2-5.15-2,5.15Z"></path><path class="cls-5" d="M89.7,38.3h7.66v1.91H92.25v2.92H97v2H92.25v5.07H89.7Z"></path><path class="cls-5" d="M98.77,43.9c0-.39-.07-1.59-.12-2.07h2.29l0,1.6a2.49,2.49,0,0,1,2.82-1.61V44c-2.46-.23-2.61,1-2.61,2.07v4.1H98.77Z"></path><path class="cls-5" d="M110.14,50.17a6.87,6.87,0,0,1-.08-1.14,3.22,3.22,0,0,1-4.55.68,2.57,2.57,0,0,1-.73-1.83,2.76,2.76,0,0,1,1.76-2.58,8.67,8.67,0,0,1,3.29-.46,3.2,3.2,0,0,0-.12-1.1,1.11,1.11,0,0,0-1.08-.69,1.1,1.1,0,0,0-.92.46,1.25,1.25,0,0,0-.18.74h-2.38a2.32,2.32,0,0,1,.93-2,4.37,4.37,0,0,1,2.52-.67,4,4,0,0,1,3,1.07,3.28,3.28,0,0,1,.58,2l0,3.33a10.69,10.69,0,0,0,.19,2.11Zm-3-2.57a1.14,1.14,0,0,0,1.18,1.18,1.38,1.38,0,0,0,1-.47,3.05,3.05,0,0,0,.46-2.06C108.27,46.12,107.15,46.62,107.15,47.6Z"></path><path class="cls-5" d="M114.33,43.34s0-.93,0-1.51h2.33l.07,1.25a2.88,2.88,0,0,1,2.7-1.44,2.53,2.53,0,0,1,2.53,1.56,6.87,6.87,0,0,1,.23,2.48v4.49h-2.48V45a1.86,1.86,0,0,0-.14-.9,1.27,1.27,0,0,0-1.18-.71,1.49,1.49,0,0,0-1.26.65,2.22,2.22,0,0,0-.3,1.26v4.87h-2.45Z"></path><path class="cls-5" d="M128.72,44.81c0-.3-.13-1.53-1.06-1.53-1.15,0-1.29,1.74-1.29,2.64a4.55,4.55,0,0,0,.61,2.55.84.84,0,0,0,.66.28c.26,0,1-.11,1.12-1.59h2.4a3.19,3.19,0,0,1-1.07,2.45,3.41,3.41,0,0,1-2.37.77,3.5,3.5,0,0,1-2.82-1.1A4.8,4.8,0,0,1,123.84,46c0-3.78,2.78-4.31,3.88-4.31a3.12,3.12,0,0,1,3.39,3.11Z"></path><path class="cls-5" d="M132.62,38.3H135V43a2.66,2.66,0,0,1,2.39-1.25,3,3,0,0,1,2.42,1.12,3.93,3.93,0,0,1,.54,2.25v5.05H138v-5c0-.47,0-1.81-1.37-1.81a1.52,1.52,0,0,0-1.56,1.7l0,5.08h-2.45Z"></path><path class="cls-5" d="M142.51,38.3h2.6v2.12h-2.6Zm.08,3.55H145v8.32h-2.44Z"></path><path class="cls-5" d="M148.85,47.77a1.21,1.21,0,0,0,1.38,1.13c.88,0,1.29-.49,1.29-1s-.2-.67-1.15-.93l-1.52-.41a2.4,2.4,0,0,1-2.1-2.3c0-1.61,1.48-2.6,3.63-2.6,1.71,0,3.09.79,3.16,2.45h-2.22a1,1,0,0,0-1.19-1c-.65,0-1.14.31-1.14.82s.41.68,1.13.87l1.49.42c1.52.41,2.22,1.18,2.22,2.31,0,1.43-1.23,2.86-3.81,2.86a3.72,3.72,0,0,1-2.84-1,2.34,2.34,0,0,1-.61-1.62Z"></path><path class="cls-5" d="M157.33,46.63c0,.54,0,2.22,1.7,2.22a1.36,1.36,0,0,0,1.44-1.15h2.22a2.81,2.81,0,0,1-.79,1.81,4,4,0,0,1-2.91,1,4.11,4.11,0,0,1-2.92-1A4.49,4.49,0,0,1,155,46.2a4.56,4.56,0,0,1,1.72-3.92,4.17,4.17,0,0,1,2.34-.69,3.57,3.57,0,0,1,3.35,2,6.07,6.07,0,0,1,.49,3Zm3.09-1.53c0-.37,0-1.85-1.44-1.85-1.07,0-1.52.88-1.57,1.85Z"></path><path class="cls-5" d="M171.78,40.26h-3.54v-2h9.63v2h-3.53v9.91h-2.56Z"></path><path class="cls-5" d="M184.1,50.17A6.87,6.87,0,0,1,184,49a3.23,3.23,0,0,1-4.56.68,2.6,2.6,0,0,1-.72-1.83,2.76,2.76,0,0,1,1.76-2.58,8.67,8.67,0,0,1,3.29-.46,3.2,3.2,0,0,0-.12-1.1,1.11,1.11,0,0,0-1.08-.69,1.1,1.1,0,0,0-.92.46,1.25,1.25,0,0,0-.18.74H179.1a2.36,2.36,0,0,1,.94-2,4.36,4.36,0,0,1,2.51-.67,4,4,0,0,1,3,1.07,3.28,3.28,0,0,1,.58,2v3.33a10,10,0,0,0,.2,2.11Zm-3-2.57a1.14,1.14,0,0,0,1.18,1.18,1.38,1.38,0,0,0,1-.47,3.11,3.11,0,0,0,.46-2.06C182.23,46.12,181.11,46.62,181.11,47.6Z"></path><path class="cls-5" d="M190.33,41.87l1.56,2.71,1.63-2.71h2.53l-2.7,4,2.78,4.26h-2.88l-1.67-3-1.7,3h-2.54l2.77-4.46-2.66-3.84Z"></path><path class="cls-5" d="M202,38.3h4.44a5.83,5.83,0,0,1,2.92.56,3,3,0,0,1,1.33,2.53,2.34,2.34,0,0,1-.69,1.77,3.11,3.11,0,0,1-1.35.81v0a2.85,2.85,0,0,1,2.52,2.89,3.06,3.06,0,0,1-1.74,2.8,7.57,7.57,0,0,1-3,.48H202Zm2.43,4.83h1.78c.72,0,2,0,2-1.53s-1.25-1.48-2.08-1.48h-1.73Zm0,5.13h1.73c1.16,0,2.48,0,2.48-1.59S207.12,45,205.9,45h-1.46Z"></path><path class="cls-5" d="M216.83,41.67A4,4,0,0,1,221.14,46a4.11,4.11,0,0,1-4.36,4.44,4,4,0,0,1-4.24-4.37C212.54,44.09,213.56,41.67,216.83,41.67Zm0,7.1c1.07,0,1.8-.64,1.8-2.85,0-1.1-.22-2.62-1.83-2.62-1.77,0-1.79,2.05-1.79,2.81C215,48,215.66,48.77,216.86,48.77Z"></path><path class="cls-5" d="M227.94,50.17a6.87,6.87,0,0,1-.08-1.14,3.23,3.23,0,0,1-4.56.68,2.6,2.6,0,0,1-.72-1.83,2.76,2.76,0,0,1,1.76-2.58,8.67,8.67,0,0,1,3.29-.46,3.2,3.2,0,0,0-.12-1.1,1.11,1.11,0,0,0-1.08-.69,1.1,1.1,0,0,0-.92.46,1.25,1.25,0,0,0-.18.74h-2.39a2.36,2.36,0,0,1,.94-2,4.36,4.36,0,0,1,2.51-.67,4,4,0,0,1,3,1.07,3.28,3.28,0,0,1,.58,2v3.33a10,10,0,0,0,.2,2.11Zm-3-2.57a1.14,1.14,0,0,0,1.18,1.18,1.4,1.4,0,0,0,1-.47,3.11,3.11,0,0,0,.46-2.06C226.07,46.12,225,46.62,225,47.6Z"></path><path class="cls-5" d="M232.1,43.9c0-.39-.07-1.59-.12-2.07h2.28l.05,1.6a2.51,2.51,0,0,1,2.83-1.61V44c-2.46-.23-2.61,1-2.61,2.07v4.1H232.1Z"></path><path class="cls-5" d="M244,38.3h2.44V48.82c0,.49,0,1,.07,1.35H244L244,49a2.31,2.31,0,0,1-.84.93,2.87,2.87,0,0,1-1.61.43c-2.22,0-3.53-1.53-3.53-4.13s1.49-4.45,3.66-4.45A2.69,2.69,0,0,1,244,42.88Zm-1.86,10.45a1.75,1.75,0,0,0,1.54-.93,4.34,4.34,0,0,0,.4-2c0-1.63-.71-2.52-1.81-2.52-1.63,0-1.81,2-1.81,2.8C240.44,47.52,240.9,48.75,242.12,48.75Z"></path></g></g></svg></a></div> </div> <!-- Include Mobile Controls --> <!-- NEW (5.5.15) mobile navigation controls --> <div class="mobile-controls"> <span class="mobile-control-group mobile-header-icons"> <!-- Add more mobile controls here. These will be on the right side of the mobile page header section --> </span> <div class="mobile-control-group main-nav-icons"> <button class="mobile-control toggle-search"> <span class="ca-gov-icon-search hidden-print" aria-hidden="true"></span><span class="sr-only">Search</span> </button> <button id="nav-icon3" class="mobile-control toggle-menu" aria-expanded="false" aria-controls="navigation" data-toggle="collapse" data-target="#navigation"> <span></span> <span></span> <span></span> <span></span> <span class="sr-only">Menu</span> </button> </div> </div> <div class="navigation-search"> <!-- Include Navigation --> <!-- Step 2 Select Navigation Type: Options are: megadropdown dropdown singlelevel --> <nav id="navigation" class="main-navigation singlelevel"> <ul id="nav_list" class="top-level-nav"> <li class="nav-item"><a href="/file/index.html" class="first-level-link">File</a></li> <li class="nav-item"><a href="/forms/index.html" class="first-level-link">Forms</a></li> <li class="nav-item"><a href="/pay/index.html" class="first-level-link">Pay</a></li> <li class="nav-item"><a href="/refund/index.asp" class="first-level-link">Refund</a></li> </ul> </nav> <div id="head-search" class="search-container"> <!-- Include Search --> <!-- <gcse:searchbox-only resultsUrl="/search-results.html"></gcse:searchbox-only> --> <div class="container search-results-header"> <form id="Search" class="pos-rel" action="/search-results.html"> <span class="sr-only" id="SearchInput">Custom Google Search</span> <input type="search" id="q" name="q" aria-labelledby="SearchInput" placeholder="Search this site" class="search-textfield border-0 height-50 p-x-sm w-100"> <button type="submit" class=" pos-abs gsc-search-button top-0 width-50 height-50 border-0 btn-primary"><span class="ca-gov-icon-search font-size-30 color-gray" aria-hidden="true"><!--svg xmlns="http://www.w3.org/2000/svg" width="24" height="24" viewBox="0 0 24 24"><path fill="none" d="M0 0h24v24H0V0z"></path><path d="M15.5 14h-.79l-.28-.27C15.41 12.59 16 11.11 16 9.5 16 5.91 13.09 3 9.5 3S3 5.91 3 9.5 5.91 16 9.5 16c1.61 0 3.09-.59 4.23-1.57l.27.28v.79l5 4.99L20.49 19l-4.99-5zm-6 0C7.01 14 5 11.99 5 9.5S7.01 5 9.5 5 14 7.01 14 9.5 11.99 14 9.5 14z" fill="#fff"></path></svg--></span><span class="sr-only">Submit</span></button> <div class="width-50 height-50 close-search-btn"> <button class="close-search gsc-clear-button width-50 height-50 border-0 bg-transparent pos-rel" type="reset"><span class="sr-only">Close Search</span><span class="ca-gov-icon-close-mark" aria-hidden="true"></span></button> </div> </form> </div> </div> </div> <div class="header-decoration"></div> </header> <div id="main-content" class="main-content"> <main class="main-primary"> <div class="section section-ftb"> <div class="container"> <nav aria-labelledby="breadcrumbs"> <p id="breadcrumbs" class="sr-only">Breadcrumbs: </p> <ol class="breadcrumb dynamic"> <!-- InstanceBeginEditable name="Breadcrumbs" --> <li><a href="/">Home</a></li> <!-- InstanceEndEditable --> </ol> </nav> <h1 class="bm-b-0"><!-- InstanceBeginEditable name="Page heading" -->Help<!-- InstanceEndEditable --></h1> </div> </div> <section class="p-y-200--md p-y-80"> <div class="container"> <div id="body-content" class="row"> <aside class="col-sm-3 nav-highlight"> <nav class="local-nav"> <!-- InstanceBeginEditable name="Local navigation" --> <ul class="list-unstyled"> <li><a href="/help/index.html">Help</a></li> <li><a href="/help/find-your-answer-online.html">Find your answer online</a></li> <li><a href="/help/contact/index.html">Contact us</a></li> <li><a href="/myftb/index.asp">Account information (MyFTB)</a></li> <li><a href="/help/letters/index.html">Understand a letter</a></li> <li><a href="/help/business/index.html">Business help</a></li> <li><a href="/help/free-tax-help/index.html">Get free tax help</a></li> <li><a href="/help/disagree-or-resolve-an-issue/index.html">Disagree or resolve an issue</a></li> <li><a href="/help/scams/index.html">Scams</a></li> <li><a href="/your-rights/index.html">Your rights</a></li> </ul> <!-- The following two lines call the script to highlight the current page in the local nav; if you don't care to do this, delete them --> <script src="/js/custom.js"></script> <script>navHighlight()</script> <!-- InstanceEndEditable --> </nav> </aside> <div class="col-sm-1"><!-- one grid-space --></div> <div class="col-sm-8"> <!-- InstanceBeginEditable name="Main content" --> <div class="card card-default mb-4 border-0"> <div class="card-body"> <h2 class="card-title">Find your answer online</h2> <p class="card-text mb-3">We provide many self-service options to help you.</p> <div class="row"> <div class="col-6"> <ul> <li><a href="/refund/index.asp">Check your refund status</a></li> <li><a href="/pay/index.html">Make a payment</a></li> <li><a href="/help/letters/index.html">You received a letter</a></li> </ul> </div> <div class="col-6"> <ul> <li><a href="/file/personal/do-you-need-to-file.html">Should you file?</a></li> <li><a href="/file/ways-to-file/paper/what-form-you-should-file.html">What form you should file</a></li> <li><a href="/help/time-frames/">Processing and wait times</a></li> </ul> </div> </div> </div> <p class="p-4 m-0"> <a href="/help/find-your-answer-online.html" class="btn btn-primary">Find more answers </a> </p> </div> <div class="card-deck"> <div class="card"> <div class="card-body"> <h2 class="card-title h3 mt-0">Contact us</h2> <p class="card-text">Need to contact us regarding a specific topic?</p> <ul> <li><a href="/help/contact/chat.html">Chat</a></li> <li><a href="/help/contact/phone-fax.html">Phone/fax</a></li> <li><a href="/help/contact/mailing-addresses.html">Mailing addresses</a></li> <li><a href="/help/contact/office-locations.html">In person</a></li> <li><a href="/help/disagree-or-resolve-an-issue/taxpayer-advocate-services.html">Taxpayer advocate services</a></li> <li><a href="/help/business/small-business-disabled-veteran-business-enterprise.html">SB/DVBE Advocate</a></li> </ul> <p><a href="/help/contact/index.html">More contact information</a></p> </div> </div> <div class="card ml-0"> <div class="card-body"> <h2 class="card-title h3 mt-0">Account information</h2> <p class="card-text">Sign up for MyFTB to:</p> <ul> <li>View account balance</li> <li>Make and verify payments</li> <li>Check refund status</li> <li>Chat about your account</li> </ul> </div> <p class="p-4 m-0"><a href="/myftb/index.asp" class="btn btn-secondary">Log in to MyFTB</a></p> </div> </div> <!-- Add back in when banner is removed. <h2 class="h3">Help us with our website</h2> <p>We’ve recently updated our website. We welcome your feedback and suggestions.</p> <ul> <li><a href="https://webapp.ftb.ca.gov/ContactUS/Home/Webmaster">Problem with our website</a></li> </ul>--> <!-- InstanceEndEditable --> </div> <!-- "Main content" --> </div> <!-- .row --> </div> <!-- .container --> </section> <!-- .p-y-200(md) p-y-80 --> </main> <!-- main--> </div> <!-- English Leaving ftb.ca.gov message. --> <div class="modal fade" id="leaving-ftb" tabindex="-1" role="dialog" aria-labelledby="leaving"> <div class="modal-dialog modal-dialog-centered" role="document"> <div class="modal-content"> <div class="modal-body"> <h2 class="mt-0" id="leaving">You are leaving ftb.ca.gov</h2> <p>We do not control the destination site and cannot accept any responsibility for its contents, links, or offers. Review the site's security and confidentiality statements before using the site.</p> <p>If you have any issues or technical problems, contact that site for assistance.</p> </div> <div class="modal-footer"> <button type="button" class="btn btn-secondary" data-dismiss="modal">Close</button> <a href="#" id="button-continue" class="btn btn-primary">Continue</a> </div> </div> </div> </div> <!-- Google translate modal --> <div class="modal fade" id="google-translate" tabindex="-1" role="dialog" aria-labelledby="translate"> <div class="modal-dialog modal-lg"> <div class="modal-content"> <div class="modal-header"> <h2 class="modal-title mt-0" id="translate">Translate our website</h2> <button type="button" class="close" data-dismiss="modal">×</button> </div> <div class="modal-body"> <p>This Google™ translation feature, provided on the Franchise Tax Board (FTB) website, is for general information only. Consult with a translator for official business.</p> <p>The web pages currently in English on the FTB website are the official and accurate source for tax information and services we provide. Any differences created in the translation are not binding on the FTB and have no legal effect for compliance or enforcement purposes. If you have any questions related to the information contained in the translation, refer to the English version.</p> <p>We translate some pages on the FTB website into Spanish. These pages do not include the Google™ translation application. For a complete listing of the FTB&rsquo;s official Spanish pages, visit <a href="/index-es.html">La página principal en español</a> (Spanish home page).</p> <p>We cannot guarantee the accuracy of this translation and shall not be liable for any inaccurate information or changes in the page layout resulting from the translation application tool.</p> <p>This tool will not translate FTB applications, such as MyFTB, or tax forms and other files that are not in HTML format. Some publications and tax form instructions are available in HTML format and can be translated. Visit our <a href="/forms/search/">Forms and Publications</a> search tool for a list of tax forms, instructions, and publications, and their available formats.</p> <!--<p>Microsoft Internet Explorer does not support this Google™ translation feature. You must use current versions of Google™ Chrome, Firefox, Safari, Microsoft Edge, or another compatible browser to use this translation service.</p>--> <div id="google_translate_element"> <h3>Choose your language</h3> </div> </div> <div class="modal-footer"> <button type="button" class="btn btn-secondary" data-dismiss="modal">Close</button> </div> </div> </div> </div> <footer role="contentinfo"> <div class="SurveyAndDate row"> <div class="container"> <div class="survey half" id="accordion100"> <div id="heading100"> <a class="collapsed" aria-expanded="false" aria-controls="collapse100" href="#collapse100" data-toggle="collapse" data-target="#collapse100" id="ui-collapse-167">Is there something wrong with this page?</a> </div> <div class="collapse" id="collapse100" aria-labelledby="heading100" data-parent="#accordion100"> <div class="p-x-md" id="survey-container"> <h3 aria-live="polite">Help us improve our website</h3> <form id="formSurvey" action="/help/contact/survey/NewSurvey.aspx/SubmitSurvey" method="post"> <p>Do not include Social Security numbers or any personal or confidential information.</p> <div class="form-group"> <label id="labelWhatWereYouDoing" class="col-form-label pl-0" for="textBoxWhatWereYouDoing">What were you doing?</label> <input name="textBoxWhatWereYouDoing" class="form-control form-control-lg col-md-8" id="textBoxWhatWereYouDoing" type="text"> </div> <div class="form-group"> <label class="col-form-label pl-0" id="labelWhatWentWrong" for="textBoxWhatWentWrong">What went wrong?</label> <input name="textBoxWhatWentWrong" class="form-control form-control-lg col-md-8" id="textBoxWhatWentWrong" type="text"> </div> <input name="url" id="hiddenURL" type="hidden" value="/index.html" > <!-- Will update with JavaScript --> <div> <input name="ButtonSend" class="btn btn-primary" id="ButtonSend" aria-label="Send feedback" type="submit" value="Send feedback"> </div> </form> </div> </div> </div> <div class="half" id="lastUpdated">Last updated: <span id="lastMod"> 09/20/2022 </span> </div> </div> </div> <!-- Global Footer --> <div class="container"> <div class="row"> <div class="col"> <h2>Help</h2> <ul class="list-unstyled"> <li><a href="/help/find-your-answer-online.html">Find your answer online</a></li> <li><a href="/help/time-frames/">Wait times</a></li> <li><a href="/help/contact/chat.html">Chat</a></li> <li><a href="/help/contact/index.html">Contact us</a></li> </ul> </div> <div class="col"> <h2>About FTB</h2> <ul class="list-unstyled"> <li><a href="/about-ftb/index.html">About us</a></li> <li><a href="/about-ftb/newsroom/index.html">Newsroom</a></li> <li><a href="/about-ftb/meetings/index.html">Meetings</a></li> <li><a href="/about-ftb/careers/index.html">Careers</a></li> <li><a href="/about-ftb/data-reports-plans/index.html">Data, reports, and plans</a></li> </ul> </div> <div class="col"> <h2>Resolve an issue</h2> <ul class="list-unstyled"> <li><a href="/help/letters/index.html">Respond to a letter</a></li> <li><a href="/help/disagree-or-resolve-an-issue/taxpayer-advocate-services.html">Taxpayer advocate services</a></li> <li><a href="/help/scams/index.html">Scams</a></li> <li><a href="/help/website-help.html">Website help</a></li> </ul> </div> <div class="col"> <h2>Your rights</h2> <ul class="list-unstyled"> <li><a href="/your-rights/accessibility.html">Accessibility</a></li> <li><a href="/your-rights/disclaimer.html">Disclaimer</a></li> <li><a href="/your-rights/privacy/index.html">Privacy policy</a></li> <li><a href="https://www.ca.gov/use/">Conditions of use</a></li> <li><a href="/your-rights/california-public-records-act.html">Public Records Act</a></li> <li><a href="/your-rights/language-access-es.html" hreflang="es">Acceso al idioma</a></li> </ul> </div> <div class="col"> <h2>State links</h2> <ul class="list-unstyled"> <li><a href="https://registertovote.ca.gov/?t=n&amp;id=11">Register to Vote</a></li> <li><a href="https://www.sco.ca.gov/upd_msg.html">Find unclaimed property</a></li> </ul> </div> </div> <!-- Website Accessibility statement and Governor's logo --> <div class="row"> <div class="col-sm-8"> <div class="ml-0 mb-4 mt-5"> <a class="certificate collapsed" data-toggle="collapse" href="#certStatement" aria-expanded="false" aria-controls="certStatement" id="ui-collapse-636"> Website Accessibility Certification </a> <div class="collapse" id="certStatement" style=""> <div class="card card-body"> <!--h2 id="Website-Accessibility-Certification">Website Accessibility Certification</h2--> <p>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. </p> <dl> <dt>Agency</dt> <dd>California Franchise Tax Board</dd> <dt>Certification date</dt> <dd>July 1, 2023</dd> <dt>Contact</dt> <dd><a href="mailto:FTBAccessibleTechnologyProgram@ftb.ca.gov?subject=Website%20Accessibility%20Certification">Accessible Technology Program</a></dd> </dl> <p>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:</p> <ul> <li>California Government Code Sections 7405, 11135, and 11546.7</li> <li>Web Content Accessibility Guidelines 2.1 published by the Web Accessibility Initiative of the World Wide Web Consortium</li> <li>At a minimum Level AA success criteria.</li> </ul> <div class="row py-3"> <div class="col-sm"><img src="/images/selvi-signature.png" class="pb-2" alt=""><br> June 23, 2023<br> <span class="sr-only">Digital signature and printed name of</span> Selvi Stanislaus<br> Executive Officer</div> <div class="col-sm"><img src="/images/nadean-signature.png" class="pb-2" alt=""><br> June 23, 2023<br> <span class="sr-only">Digital signature and printed name of </span> Nadean Shavor<br> Chief Information Officer</div> </div> </div> </div> </div> </div> <!-- Governor's logo and link to his site --> <div id="gov-logo" class="col-sm-4 text-right"> <a href="https://www.gov.ca.gov/"><img src="/images/gov-logo.png" alt="Gavin Newsom, Governor of California"></a> </div> </div> <!-- Copyright Statement --> <div class="copyright global-footer"> <div> <ul> <li><a href="/sitemap.html">Site Map</a></li> <li><a href="/index-es.html" hreflang="es">Español</a></li> </ul> </div> <div> <ul class="socialsharer-container"> <li><a href="https://www.facebook.com/franchisetaxboard/"><span class="ca-gov-icon-facebook" aria-hidden="true"></span><span class="sr-only">Facebook</span></a></li> <li><a href="https://twitter.com/calftb"><span class="ca-gov-icon-twitter" aria-hidden="true"></span><span class="sr-only">Twitter</span></a></li> <li><a href="https://www.instagram.com/calftb/"><span class="ca-gov-icon-instagram" aria-hidden="true"></span><span class="sr-only">Instagram</span></a></li> <li><a href="https://www.linkedin.com/company/franchise-tax-board"><span class="ca-gov-icon-linkedin" aria-hidden="true"></span><span class="sr-only">LinkedIn</span></a></li> <li><a href="https://www.youtube.com/user/FranchiseTaxBoard"><span class="ca-gov-icon-youtube" aria-hidden="true"></span><span class="sr-only">YouTube</span></a></li> </ul> </div> <p>© <script>document.write(new Date().getFullYear())</script> California Franchise Tax Board</p> </div> </div> </footer> <!-- Extra Decorative Content --> <div class="decoration-last">&nbsp;</div> <!-- Load template core --> <script src="/js/cagov.core.js"></script> <!-- Utilities for setting footnote refs on Links --> <script src="/js/libs/jsUtilities.js"></script> <script src="/js/libs/footnoteLinks-min.js"></script> <script> $(document).ready(function() { $('.main-primary > .section').closest('div.wrapper').removeClass('wrapper'); }); </script> <script> /* Instrumenting URLs with WT.ac */ function adClick() { var i, myLinks = document.links; for (i = 0; i < myLinks.length; i++) { if (myLinks[i].dataset.ad) { myLinks[i].search = "?WT.ac=" + myLinks[i].dataset.ad; // console.log(myLinks[i]); } } } $(function() { // Define for page-level survey var $lang = $('html').attr('lang'); var $path = window.location.pathname; // Leaving dialog // Yes, ('a:not([href*="ca.gov"])') would be shorter ... but it would also trigger for same-page links, since they technically do not contain the expected string. $('a[href^="http://"]:not(a[href*="ca.gov"]), a[href^="https://"]:not(a[href*="ca.gov"])').click(function(e) { e.preventDefault(); $('#leaving-ftb').modal('toggle'); $("#button-continue").attr("href", $(this).attr("href")); }); // Page-Level Survey // Check for Spanish - sub Page Level Survey if ($lang === "es") { $('.survey [aria-controls]').text('¿Hay algo incorrecto en esta página?'); $('#survey-container > h3').text('Ayúdenos a mejorar nuestro sitio web'); $('#formSurvey > p:first-child').text('No incluya números de seguro social u otra información personal/confidencial.'); $('#labelWhatWereYouDoing').text('¿Qué hacía?'); $('#labelWhatWentWrong').text('¿Qué no funcionó?'); // $('#divSurveyAfter > h3').text(); // $('#divSurveyAfter > p').html(); // $('#divSurveyError > h3').text(); // $('#divSurveyError > p').html(); $('#ButtonSend').text('Enviar').val('Enviar'); } $('#hiddenURL').val($path); // Show success message on submit - sub Page Level Survey $(document).on('submit', '#formSurvey', function(e) { $.ajax({ url: $(this).attr('action'), type: $(this).attr('method'), // data: JSON.stringify($(this).serialize()), data: "{'par1': '" + $('[name=textBoxWhatWereYouDoing]').val() + "', 'par2': '" + $('[name=textBoxWhatWentWrong]').val() + "', 'par3': '" + $('input[name=url]').val() + "'}", contentType: "application/json; charset-utf-8" }).done(function() { $('#formSurvey').hide(); var heading = $("#survey-container").find('h3'); var success = 'Feedback received: Thank you for your help.'; var successDetails = 'If you need assistance, <a href="/help/contact/phone-fax.html">contact us</a>.'; if ($lang === "es") { success = 'Gracias por su ayuda.'; successDetails = 'Si necesita ayuda, <a href="/help/contact/phone-fax-es.html">contáctenos</a>.'; } $(heading).text(success); $(heading).attr('tabindex', 0).focus(); $('#survey-details').show().append(successDetails); }) .fail(function() { $('#formSurvey').hide(); var heading = $("#survey-container").find('> h3'); var oops = 'Oops! Something went wrong.'; var oopsDetails = 'We appreciate your feedback. Please try again later.'; if ($lang === "es") { oops = 'Oops! Se ha detectado un problema.'; oopsDetails = 'Apreciamos sus comentarios. Por favor vuelva a intentarlo más tarde.'; } $(heading).text(oops); $(heading).attr('tabindex', 0).focus(); $('#survey-details').show().text(oopsDetails); }); e.preventDefault(); }); /* Attach miscellaneous functions after the preceding has finished running. */ adClick(); trackPrint(); footnoteLinks('body-content','body-content'); /* GA4's event-based model tracks downloads and outbound links by default. trackDownload(); trackOutbound(); */ }); </script> <!-- Call to Google Translate --> <script> function googleTranslateElementInit() { new google.translate.TranslateElement( { pageLanguage: 'en' }, 'google_translate_element' ); $(".VIpgJd-ZVi9od-aZ2wEe").attr("role","presentation"); } </script> <script src="//translate.google.com/translate_a/element.js?cb=googleTranslateElementInit"></script> <script type="text/javascript" src="/v6KR1qnT1WL3W/r95OBJ/VqbMbFaU/bO5DJbDw6wLfcamu/XGwSAQ/KjoARAN/3A3o"></script></body> <!-- InstanceEnd --> </html>

Pages: 1 2 3 4 5 6 7 8 9 10