California State Tax Archives - Page 2 of 10

California Payroll Tax Appeals – Part One

April 23, 2026June 4, 2021 by Brotman Law

Key Takeaways

Assessments become delinquent if not paid before they become final, and subject to a penalty of 10%.
Therefore, filing an appeal generally extends the amount of time the taxpayer has to pay.
Employment tax assessments imposed by the EDD under UIC is appealed before an administrative law judge.

It is important to note that according to Unemployment Insurance Code (“UIC”) Section 1735, an officer, owner or any person in charge of affairs of any corporation, LLC or LLP, is personally liable for the amount of the contributions, withholdings, penalties, and interest unpaid by said business entity, if business entity willfully fails to pay the amount.

Assessments become delinquent if not paid before they become final, and subject to a penalty of 10%. UIC Section 1135, Sections 1222 and 1224 provide that assessments become final (and delinquent) after 30 days from an assessment date, or the taxpayer petitions or appeals assessment, within 30 days of an administrative law judge or appeals board decision date.

Therefore, filing an appeal generally extends the amount of time the taxpayer has to pay.

Get to Know California Income Tax Brackets

April 23, 2026May 28, 2021 by Brotman Law

Key Takeaways

The Franchise Tax Board
Income Tax in California: How is it Calculated and Collected?
Understanding Income Tax Brackets: What Are Your Rates?
Filing Your California Income Tax Return
Underpayment and Penalties

In California, state income taxes are generally among the highest in the country, but the burden is spread among different segments of the population. The rate of California income tax is arranged on something of a sliding scale, separated by income tax brackets.

Tax Help for Seniors: How Taxes Change as You Get Older

April 23, 2026May 24, 2021 by Brotman Law

Taxes may be certain, but they are not immune to change. As you age, your tax situation will alter. Understanding the myriad rules around senior deductions, eligibility for various credits and the ways in which pensions and investments are taxed can be daunting, but a little knowledge goes a long way to ensuring that your golden years are comfortable and financially secure.

Key Takeaways

Introduction
Deductions
Credits
Income
Investments

The California Franchise Tax Board & Business Income Taxes

April 23, 2026May 19, 2021 by Brotman Law

California can be an expensive state in which to do business, and it’s not getting any cheaper. Small businesses in the state are particularly hard hit under the state tax laws.

Key Takeaways

California can be an expensive state in which to do business, and it’s not getting any cheaper.
California has a higher than average state income tax imposed on business and personal income, plus it engages in double-taxation when it comes to business entities structured so that the income passes through to the owner.
The federal government does not collect personal income taxes on these business owners, seeing it as double taxation.

California has a higher than average state income tax imposed on business and personal income, plus it engages in double-taxation when it comes to business entities structured so that the income passes through to the owner.

The Franchise Tax Board is the agency responsible for administering personal and business income tax in the State of California. While the state generally follows the lead of the IRS in setting policy, it does not do so in every instance, as we shall see.

Learn How to Beat the IRS with the Tax Master Class

April 23, 2026May 17, 2021 by Brotman Law

The first “Tax Master Class,” masterminded and hosted by Sam Brotman, took place on Thursday, April 29, 2021. Due to the current COVID-19 climate, the event was on Zoom, but for those who missed it, a recording will be made available.

Key Takeaways

The Business of Taxes
And Then Something Clicked
The Tax Gap and the One-Trick Pony
Doing The Math
Make A Tax Action Plan

Brotman’s message was aimed at business owners owing more than $100K in taxes. Although the IRS is systematic he warned that with its new influx of money and pressure from the U.S. Treasury to fill the widening $441 billion tax gap, it is far less likely to let the “big whales,“ slip through their nets .

With his many successful years of defending clients against the IRS and the state of California, Brotman decided to put on a seminar about alleviating tax debt, in a sense, performing a much needed, long-form, free public service announcement.

Using his interest in high-stakes poker as a stage, he conveyed that dealing with the IRS is not a game of luck or chance, it’s a game of skill. In this way, his “Tax Master Class,” offers learning the edge to beating the IRS at their own game.

California FTB Knocking Harder on Business Doors

April 23, 2026February 22, 2021 by Brotman Law

We are now more than a year removed from the first reported COVID-19 case in the United States. Since then, government-forced shutdowns have rocked hundreds of thousands of businesses. When the catastrophic news hit, most business owners made the health and safety of themselves and their employees priority one.

Key Takeaways

Business concerns including taxes do not just evaporate with terrible news, however.
To help take some of the burden off of your shoulders I’ve written this article to walk you through the tax collections process for California businesses.
It will also notify the business whether there are outstanding tax issues and if so, allows a reasonable time for the business entity to comply.

An Update on California’s Proposals to Tax the Rich

April 23, 2026January 8, 2021 by Brotman Law

During the summer of 2020, California’s political machinery continued to whine and hum. As its populace sheltered in place with COVID-19, two tax bills were introduced on the state’s Assembly floor.

Key Takeaways

Wealth Tax
Assembly Bill No. 2088
Income Tax May Go Up
Relitigating is Likely

Tax Return Demand from the FTB Intensifies

April 23, 2026November 7, 2020 by Brotman Law

{{cta(’09b64408-9310-4451-9a41-0234b45d370e’,’justifyright’)}}Are you a marketplace facilitator or out-of-state business who has received a tax return demand from the California Franchise Tax Board? If so, read this before you respond. We’ve provided the essential background information you need to formulate a plan prior to your response.

Key Takeaways

The most pervasive aspect in our experience is California will be as aggressive as possible in the assessment and collection of taxes.
You may be familiar with the Supreme Court’s decision in Wayfair v.
Economic nexus is the principle that a certain amount of economic activity within a state can trigger enough minimum contacts for that state to be able to assert jurisdiction over a business and su…

EDD Collections Resolutions

April 23, 2026July 2, 2020 by Brotman Law

California Employment Development Department Installment Agreement

Key Takeaways

Under California law, taxpayers have a legal obligation to report and pay contributions and withholdings when due.
A taxpayer can request installment agreement by phone, by letter or by completing an filing and Installment Agreement Request (DE 927B).
Installment agreements can be long-term or short-term.

Amazon Seller Disclosure To The California Tax And Fee Administration

April 23, 2026October 24, 2018 by Brotman Law

Many Amazon sellers received an e-mail notification from Amazon this week with the subject “Disclosure to the California Department of Tax and Fee Administration” stating that Amazon has been served with a legal demand from the California Department of Tax and Fee Administration (CDTFA), and that the company has until November 6th to turn over all Amazon seller information and any tax identification numbers associated with those sellers.