Instructions For Form 199 (Page 4 of 4) in pdf

How to Get California Tax Information

(Keep this page for future use.)

Automated Toll-Free Phone Service

703 – How do I incorporate?

call our toll-free number listed under General

719 – How do I properly identify my corporation

Toll-Free Phone Service.

This service is available 24 hours a day, 7 days a

when dealing with the Franchise Tax Board?

week in English and Spanish to callers with

Please allow two weeks to receive your order. If

720 – How do I obtain information about

touch-tone telephones. Automated toll-free phone

you live outside California, please allow three

changing my corporation’s name?

service can be used to:

weeks.

721 – How does my corporation change its

•

Get recorded answers to many of your

California Tax Forms and Publications

accounting period?

questions about California taxes; and

817

California Corporation Tax Form &

737 – Where do I send my payment?

•

Order California tax forms and publications.

Instructions. This booklet contains:

738 – What is electronic funds transfer?

Form 100, Corporation Franchise or Income

To order business entity forms, call from 6 a.m. to

739 – How do I get a copy of my state corpora-

Tax Return

8 p.m., Monday through Friday except state holidays.

tion or partnership tax return?

827

Form 100W, Water’s-Edge Booklet

740 – What requirements do I have to report

Have paper and pencil handy to take notes.

814

Form 109, Exempt Organization Business

municipal bond interest paid by state other

Call from within the

Income Tax Return

than California?

United States . . . . . . . . . . . . . . . . (800) 338-0505

815

Form 199, Exempt Organization Annual

Call from outside the United States

Field Offices

Information Return

(not toll-free) . . . . . . . . . . . . . . . . (916) 845-6600

820

FTB Pub. 1068, Exempt Organizations

You can get information, pick up California tax

Requirements for Filing Returns and Paying

forms, and resolve problems on your account if

Follow the recorded instructions and enter the

Filing Fees

you visit one of our field offices. Field office

three-digit code when instructed.

locations are open extended hours from

802

FTB 3500, Exempt Application

To Order Forms and Publications

800

FTB Pub. 1028, Guidelines for

January 16 to April 16, 2001. You can call

Refer to Where to Get Tax Forms and Publications.

Homeowners’ Associations

(800) 338-0505, select personal income tax, then

To Get Information

801

FTB Pub. 1075, Exempt Organizations —

general tax information, and enter code 110 when

If you need an answer to any of the following

Guide for Political Organizations

instructed, to find out the extended hours of an

questions, call (800) 338-0505, select business

832

FTB 3555A, Request for Tax Clearance

office near you. After April 16, 2001, field office

entity, then general tax information, follow the

hours are 8 a.m. to 5 p.m.

Certificate — Exempt Organizations

recorded instructions, and enter the three-digit

805

FTB Pub. 1038A, Instructions for Exempt

Field Offices

Address

code when instructed.

Organizations Requesting a Tax Clearance

Bakersfield

1800 30th St., Ste. 370

Certificate

Code Prefiling Assistance

Fresno

2550 Mariposa St., Rm. 3002

830

FTB Pub. 927, Overview of Exempt

110 – What are field office’s hours of operation?

Long Beach

4300 Long Beach Blvd., Ste. 700B

Organizations

715 – If my actual tax is less than the minimum

Los Angeles

300 S. Spring St., Ste. 5704

franchise tax, what figure do I put on

Oakland

1515 Clay St., Ste. 305

In person – Most libraries, post offices, and banks

line 23 of Form 100?

provide free California personal income tax book-

Sacramento

3321 Power Inn Road, Ste. 250

717 – What are the tax rates for corporations?

lets during the filing season. Many libraries and

San Bernardino 464 W. 4th St., Ste. 454B

718 – How do I get an extension of time to file?

some quick print businesses have forms and

San Diego

7575 Metropolitan Dr., Ste. 201

722 – When does my corporation have to file a

schedules for you to photocopy (you may have to

San Francisco

455 Golden Gate Ave., Ste. 7400

short-period return?

pay a nominal fee). Note: Employees at libraries,

San Jose

96 N. Third St., 4th Floor

734 – Is my corporation subject to a franchise tax

Santa Ana

600 W. Santa Ana Blvd., Ste. 300

post offices, banks, and quick print businesses

or income tax?

cannot provide tax information or assistance.

Santa Rosa

50 D St., Rm. 100

S corporations

Stockton

31 East Channel St., Rm. 219

By mail – Write to:

704 – Is an S corporation subject to the minimum

Van Nuys

15350 Sherman Way, Ste. 100

TAX FORMS REQUEST UNIT

franchise tax?

Ventura

4820 McGrath St., Ste. 270

FRANCHISE TAX BOARD

705 – Are S corporations required to file

West Covina

100 N. Barranca St., Ste. 600

PO BOX 307

estimated payments?

RANCHO CORDOVA CA 95741-0307

Letters

706 – What forms do S corporations file?

General Toll-Free Phone Service

If you write to us regarding a notice, be sure to

707 – The tax for my S corporation is less than

include the California corporation number or

the minimum franchise tax. What figure do

Between January 2 – April 16, 2001, our general

federal employer identification number (FEIN),

I put on line 22 of Form 100S?

toll-free phone service is available:

your daytime and evening telephone numbers, and

708 – Where do S corporations make adjustments

•

Monday – Friday, 6 a.m. until midnight; and

a copy of the notice with your letter. Send your

for state and federal law differences on

•

Saturdays and holidays, 7 a.m. until 4 p.m.

letter to:

Schedule K-1 (100S) and where do non-

After April 16, 2001, our general toll-free phone

FRANCHISE TAX BOARD

resident shareholders get their California

service is available:

PO BOX 942857

source income from their Schedule K-1

•

Monday – Friday, 7 a.m. until 8 p.m.

SACRAMENTO CA 94257-0540

(100S)?

•

Saturdays, 7 a.m. until 4 p.m.

Exempt Organizations

We will respond to your letter within six weeks. In

Note: We may modify these hours without notice

709 – How do I get tax-exempt status?

some cases, we may need to call you for additional

to meet operational needs.

710 – Does an exempt organization have to file

information. Do not attach correspondence to your

From within the United States . . . (800) 852-5711

Form 199?

tax return unless it relates to an item on the return.

From outside the United States . . (916) 845-6500

735 – How can an exempt organization incorpo-

(not toll-free)

Your Rights As A Taxpayer

rate without paying corporation fees and

For federal tax questions

costs?

Our goal at the FTB is to make certain that your

call the IRS at . . . . . . . . . . . . . . . (800) 829-1040

736 – I have exempt status. Do I need to file Form

rights are protected so that you will have the

100 or Form 109 in addition to Form 199?

highest confidence in the integrity, efficiency, and

Assistance for persons with disabilities:

Minimum Tax and Estimate Tax

fairness of our state tax system. FTB Pub. 4058,

The FTB complies with provisions of the Ameri-

712 – What is the minimum franchise tax?

California Taxpayers’ Bill of Rights, includes

cans with Disabilities Act. Persons with hearing or

714 – My corporation is not doing business; does

information on your rights as a California taxpayer,

speech impairments, call:

it have to pay the minimum franchise tax?

the Taxpayers’ Rights Advocate Program, and how

From voice phone: . . . . . . . . . . . . . (800) 735-2922

716 – When are my corporation’s estimated

you can request written advice from the FTB on

(California Relay Service)

payments due?

whether a particular transaction is taxable. Get this

From TTY/TDD: . . . . . . . . . . . . . . . . (800) 822-6268

Billings and Miscellaneous Notices

publication from our website or order using our

(Direct line to FTB customer service)

723 – I received a bill for $250. What is this for?

automated toll-free phone service.

For all other assistance or special accommoda-

728 – Why was my corporation suspended?

tions, call (800) 852-5711.

Where to Get Tax Forms and

729 – Why is my subsidiary getting a request for

Asistencia bilingüe en español

a return when we filed a combined report?

Publications

Para obtener servicios en español y asistencia para

Miscellaneous

completar su declaración de impuestos/

By Internet – You may download, view, and print

700 – Whom do I need to contact to start a

formularios, llame al número de teléfono (anotado

California tax forms and publications. Go to our

business?

arriba) que le corresponde.

Website at:

701 – I need a state ID number for my business.

By phone – To order 1999 and 2000 California

Recycled

Whom do I contact?

Business Entities tax forms or prior year tax forms,

702 – Can you send me an employer’s tax guide?

Recyclable

Page 4 Form 199 Instructions 2000

Instructions For Form 199 Page 4

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