Instructions For Form 199 - 1998 (Page 4 of 4) in pdf

How to Get California Tax Information

(Keep this page for future use.)

F.A.S.T. Toll-Free Phone Service

729 – Why is my subsidiary getting a request for a

rights as a California taxpayer, the Taxpayer Rights

return when we file a combined report?

Advocate Program and how you can request written

Call Fast Answers about State Taxes,the F.A.S.T.

Miscellaneous

advice from the FTB on whether a particular transac-

toll-free phone service you can use to:

•

700 – Who do I need to contact to start a

tion is taxable. See ‘‘Where to Get Income Tax

Get recorded answers to many of your questions

business?

Forms’’ on this page for how to get FTB Pub. 4058.

about California taxes; and

•

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

Order current year California tax forms.

Where to Get Income Tax Forms

Who do I contact?

F.A.S.T. is available in English and Spanish to

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

By Internet – If you have Internet access, you may

callers with touch-tone telephones.

703 – How do I incorporate?

download, view and print California tax forms and

When Is F.A.S.T. Available?

719 – How do I properly identify my corporation

publications. Our Internet address is:

when dealing with the Franchise Tax Board?

To answer your questions, F.A.S.T. is available

720 – How do I obtain information about changing

24 hours a day, seven days a week. To order Bank

By phone – Use F.A.S.T. to order 1998 California

my corporation’s name?

and Corporation forms, F.A.S.T. is available from

Bank and Corporation tax forms.

721 – How do I change my accounting period?

6 a.m. to 6 p.m., Monday through Friday, except

For prior year tax forms, call our toll-free number

737 – Where do I send my payment?

state holidays. Times listed are pacific standard

listed under ‘‘General Toll-Free Phone Service.’’

738 – What is electronic funds transfer?

time (PST).

739 – How do I get a copy of my state corporate

We will send you two copies of each tax form and

How To Use F.A.S.T.

tax return?

one copy of each set of instructions. Please allow

Have paper and pencil handy to take notes.

740 – What requirements do I have to report

two weeks to receive your order. If you live outside

Call from within the

municipal bond interest paid by state other

California please allow three weeks.

United States . . . . . . . .

(800) 338-0505

than California?

California Tax Forms and Publications

Call from outside the

817

California Corporation Tax Form & Instruc-

District Offices

United States . . . . . . . .

(916) 845-6600

tions. This booklet contains: Form 100,

(not toll-free)

You can get information, California tax forms and

Corporation Franchise or Income Tax Return

resolve problems on your account if you visit one of

814

Form 109, Exempt Organization Business

Follow the recorded instructions and enter the three-

our district offices.

Income Tax Return

digit code when you are instructed to do so.

815

Form 199, Exempt Organization Return

District Office

Address

To Order Forms

820

FTB Pub. 1068, Exempt Organizations

Bakersfield

1800 30th St, Ste 370

Refer to ‘‘Where to Get Income Tax Forms’’.

Requirements for Filing Returns and Paying

Burbank

333 N Glenoaks Blvd, Rm 200

To Get Information

Filing Fees

Fresno

2550 Mariposa St, Rm 3002

802

FTB 3500, Exempt Application

If you need answers to any of the following ques-

Long Beach

4300 Long Beach Blvd, Ste 700B

800

FTB Pub. 1028, Guidelines for Homeowners’

tions, call (800) 338-0505, select general tax infor-

Los Angeles

300 S Spring St, Ste 5704

Associations

mation, follow the instructions and enter the

Oakland

1515 Clay St, Ste 3N-305

801

FTB Pub. 1075, Exempt Organizations –

three-digit code when you are instructed to do so.

Sacramento

3321 Power Inn Rd

Guide for Political Organizations

San Bernardino

464 W. 4th St, Ste 454

Code – Prefiling Assistance

832

FTB 3555A, Request for Tax Clearance

715 – If my actual tax is less than the minimum

San Diego

5353 Mission Ctr Rd, Ste 314

Certificate – Exempt Organizations

franchise tax, what figure do I put on line 23

San Francisco

50 Fremont St, Ste 900

of Form 100?

San Jose

96 N Third St, 4th Fl

In person — Most libraries, post offices and banks

717 – What are the current tax rates for

Santa Ana

600 W Santa Ana Blvd, Ste 300

provide free California personal income tax booklets

corporations?

Santa Rosa

50 D St, Rm 130

during the filing season. Many libraries and some

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

Stockton

31 East Channel St, Rm 219

quick print businesses have forms and schedules for

722 – When do I have to file a short-period return?

Venura

4820 McGrath St, 2nd Fl

you to photocopy (you may have to pay a nominal

734 – Is my corporation subject to franchise tax or

West Covina

100 N Barranca St, Rm 600

fee). Note that employees at libraries, post offices,

income tax?

banks and quick print businesses cannot provide tax

Out of State Offices

information or assistance.

S corporations

Chicago

1 N Franklin, Ste 400

704 – Is an S corporation subject to the minimum

Chicago IL 60606-3401

By mail – Write to:

franchise tax?

Long Island

1325 Franklin Ave, Ste 560

TAX FORMS REQUEST UNIT

705 – Are S corporations required to file estimate

Garden City NY 11530

FRANCHISE TAX BOARD

payments?

Houston

1415 Louisiana, Ste 1515

PO BOX 307

706 – What forms do S corporations file?

Houston TX 77002-7351

RANCHO CORDOVA CA 95741-0307

707 – The tax for my S corporation is less than the

Manhattan

1212 Ave of the Americas, 4th Fl

General Toll-Free Phone Service

minimum franchise tax. What figure do I put

New York NY 10036-1601

on line 22 of Form 100S?

Letters

Between January 4 – April 15, 1999, our general

708 – Where do S corporations make adjustments

toll-free phone service is available:

for state and federal law differences on

•

We can serve you by phone if you call us for infor-

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

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

•

mation to complete your California tax return, or to

Saturday, 8 a.m. until 5 p.m.

dent shareholders find their California source

find out about your tax refund. However, you may

After April 15, 1999, our general toll-free phone ser-

income on their Schedule K-1 (100S)?

want to write to us if you are replying to a notice we

vice is available:

Exempt Organizations

sent you, or to get a written reply. If you write to us,

•

Monday – Friday, 7 a.m. until 8 p.m.

709 – How do I get tax-exempt status?

be sure to include the California corporation number

710 – Does an exempt organization have to file

or federal employer identification number (FEIN),

The best times to call are before 10 a.m. and after 6 p.m.

Form 199?

your daytime and evening telephone numbers and a

From within the

735 – How can an exempt organization incorporate

copy of the notice with your letter. Send your letter

United States . . . . . . . .

(800) 852-5711

without paying corporation fees and costs?

to:

From outside the

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

United States . . . . . . . .

(916) 845-6500

FRANCHISE TAX BOARD

Form 100 or Form 109 in addition to

(not toll-free)

PO BOX 942857

For hearing impaired

Form 199?

SACRAMENTO CA 94257-0540

with TDD. . . . . . . . . . .

(800) 822-6268

Minimum Tax and Estimate Tax

We will respond to your letter within six to eight

For federal tax questions,

711 – Can I claim my prepayment tax as a credit or

weeks. In some cases we may need to call you for

call the IRS at . . . . . . . .

(800) 829-1040

estimate payment on my return?

additional information.

Asistencia Bilingu ¨ e en Espan ˜ ol

712 – What is the minimum franchise tax?

Your Rights As A Taxpayer

Para obtener servicios en Espan ˜ ol y asistencia para

714 – My corporation is not doing business; does it

completar su declaracio ´ n de impuestos/formularios,

have to pay the minimum franchise tax?

Our goal at the FTB is to make certain that your

llame al nu ´ mero (anotado arriba) que le

716 – When are my estimate payments due?

rights are protected so that you will have the highest

corresponde.

Billings and Miscellaneous Notices

confidence in the integrity, efficiency and fairness of

Recycled

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

our state tax system. FTB Pub. 4058, California Tax-

Recyclable

728 – Why was my corporation suspended?

payers’ Bill of Rights, includes information on your

Page 4 FTB 199 Instructions 1998

Instructions For Form 199 - 1998 Page 4

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