What's new
- FTB Notice 2008-4 Resolution of Bogus Optional Basis (BOB) Transactions and Certain Employee Stock Ownership Plan (ESOP) Transactions
- Frequently Asked Questions – FTB Notice 2008-4, Resolution of Bogus Optional Basis (BOB) Transactions and Certain Employee Stock Ownership Plan (ESOP) Transactions (posted 06/06/08)
- FTB Notice 2008-04 Closing Agreement and Instructions
- Recent Additions/Revisions
- News and Updates
General information
- Frequently Asked Questions
- Glossary of Terms
- Interest
- Listed Transactions
- Penalties
- Disclosure and Reporting Requirements
- Statute of Limitations
Assistance and self-service options
- Contact us
- Tax Shelter Hotline
- Mail copy of disclosure statement and registration form or amended returns
Law and legislation
- Comparison Chart of Federal and State Tax Shelter Laws 02/09/06
- Chief Counsel Announcements
- Regulated Investment Company Dividends (SB103) 10/2/03
- Tax Shelters (SB614/AB1601) 10/2/03
- Federal Tax Shelter Conformity (AB 115) 10/07/2005
- FTB Notice 2005-7 12/23/05
- FTB Notice 2006-1 01/11/06
- FTB Notice 2007-3 07/31/07
- FTB Notice 2007-4 10/18/07
- FTB Notice 2008-1 01/11/08
- FTB Notice 2008-4 06/06/08
Forms and publications
- Material Advisor Disclosure Statement (IRS Form 8918). Material advisors required to file a reportable transactions information return in accordance with Revenue and Taxation Code Section 18628 are required to use IRS Form 8918.
- Reportable Transaction Disclosure Statement (IRS Form 8886)
Reports
Links to other government agencies and professional organizations