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Tag: Franchise Tax Board
New Energy Credits for California Data Centers
Introduction In 2025, California is making another bold move toward clean tech. A newly proposed bill offers green energy tax credits for data centers, specifically targeting companies that adopt solar, battery storage, and AI cooling systems. This blog explores the proposed California Clean Infrastructure Act of 2025, who qualifies, how to claim these credits, and […]
Cryptocurrency Taxes in California: PIT vs. Franchise Board Guidance
Introduction In 2025, California crypto traders, DeFi investors, and NFT creators face two levels of tax scrutiny: federal and state. While the IRS has provided detailed cryptocurrency guidance, the California Franchise Tax Board (FTB) has begun matching federal treatment with additional sourcing and PIT (Personal Income Tax) consequences. If you’re a resident, part-year resident, or […]
California Alternative LLC Structures: B-Corp & Social-Purpose Corp Taxes
Introduction In 2025, California offers more than traditional LLCs and C-Corps. Alternative legal structures like Benefit Corporations (B-Corps) and Social Purpose Corporations (SPCs) provide mission-driven businesses with the flexibility to pursue impact and profit. But what about taxes? This guide breaks down the Franchise Tax Board (FTB) treatment of B-Corps and SPCs in California, comparing […]
83(b) Election When You Reside in California: PIT vs Franchise Tax (2025 Guide)
Introduction Filing an 83(b) election in 2025 can save you thousands in long-term capital gains but if you’re a California resident, it comes with a twist: you must consider both Personal Income Tax (PIT) and the Franchise Tax Board’s rules. This blog unpacks the intersection of IRC §83(b) with California PIT reporting, state-sourced equity income, […]
Fixing a Rejected FTB Payment: Common Error Codes
When your California Franchise Tax Board (FTB) payment fails, the consequences can include late penalties, interest, and even suspension of your LLC or corporation. This blog explains the most common FTB payment rejection errors, what they mean, and how to fix them quickly for the 2025 tax year. Why FTB Payments Get Rejected FTB payment […]
How to E-Pay the CA $800 LLC Tax on the FTB Portal
Every California LLC is required to pay the $800 annual franchise tax to the Franchise Tax Board (FTB). The easiest and most secure method is online payment through the official FTB Web Pay portal. This blog walks you through the exact steps to make your 2025 payment without any errors. Who Needs to Pay the […]
2025 California Franchise Tax Due Dates (LLCs, Corps, LPs)
Every business entity operating in California, whether it’s a Limited Liability Company (LLC), Corporation, or Limited Partnership (LP), must track and comply with the Franchise Tax Board (FTB) deadlines. Missing a due date can trigger penalties, interest, or even suspension. Here’s your official 2025 due date calendar for all major California entity types. Who Must […]
Can You Run a Series LLC Inside California?
California does not permit the formation of Series LLCs within the state. However, foreign Series LLCs, those formed in other states, can register and operate in California. Despite this allowance, each series within the LLC is treated as a separate entity for tax purposes, leading to potential complexities and increased costs. What Is a Series […]
Delaware Series LLC? Why California Charges a “Doing Business” Fee Anyway (2025)
Why Your Delaware Series LLC Still Owes California Money State Nexus Rule. California imposes its annual $800 franchise tax on every entity “doing business” in the state or registered with the Secretary of State—no matter where it was created (R&TC § 17941, § 23101). Series Treated Separately. The Franchise Tax Board (FTB) treats each protected […]
Paying the CA PTET Voucher: Exact Form 3893 Walk-Through for 2025
Legal & Technical Authority State Law: California Revenue & Taxation Code §§ 19900-19906 (AB 150, SB 113) require two pass-through entity elective tax (PTET) payments—one during the tax year and one with the return. Federal Context: PTET shifts the state tax to entity level, making it deductible under IRC § 162 and sidestepping the SALT […]