Form Ftb 4800 - Interest And Interest-Dividend Payment Reporting Requirement Letter printable pdf download

Form Ftb 4800 - Interest And Interest-Dividend Payment Reporting Requirement Letter

STATE OF CALIFORNIA

FRANCHISE TAX BOARD

PO BOX 1998

RANCHO CORDOVA CA 95741-1998

Interest and Interest-Dividend Payment Reporting Requirement Letter

You must report payments of interest or interest-dividends on federally tax exempt non-California municipal

bonds during 2007 to the California Franchise Tax Board. (R&TC Section 18639)

The filing requirement applies whether a bond is held directly by the individual or partnership through a mutual

fund, a money market fund, a unit investment trust, or other financial investment vehicle.

Payments of interest income must be reported on a per bond basis. Payments of interest-dividends must

be reported on a per shareholder basis.

You are required to inform payees by January 31, 2008 that you are reporting this information to the California

Franchise Tax Board.

Payments must be reported if:

•

Aggregate payments are $10 or more.

Payments are made to individuals or partnerships with a California address.

•

If you are not going to submit a file under this reporting requirement, please complete the information below,

check the box next to the reason that applies, and return this page in the enclosed envelope to:

FRANCHISE TAX BOARD BI

PO BOX 1998

RANCHO CORDOVA CA 95741-1998

 I do not have a filing requirement.

 I am providing the requested

Name of clearing firm: __________________________________

information through a

clearing firm.

Address:

___________________________________

Telephone number: (

)

–

 Other. Please Explain: __________________________________________________________________

FTB 4800 (REV 12-2007) PAGE 1

Form Ftb 4800 - Interest And Interest-Dividend Payment Reporting Requirement Letter