This is a partial listing of publications offered by the Internal Revenue Service, Franchise Tax Board, Employment Development Department and Board of Equalization. You may want to order one or more of the publications listed below.
Pub 1, Your Rights as a Taxpayer - explains your rights in each step in the tax process.
Pub 1SP, Derechos del Contribuente - (Spanish version of Publication 1).
Pub 15 (Circular E), Employer's Tax Guide - Forms 940, 941, 941E.
Pub 15A, Employer's Supplemental Tax Guide
Pub 17, Your Federal Income Tax (For Individuals)- takes you step-by-step through your individual tax return. Forms 1040 (Schedules A, B, D, E, EIC, R, SE), 1040A, 1040EZ, 2106, 2119, 2441, 3903, W-2.
Pub 334, Tax Guide for Small Business - explains the tax responsibilities of the four major forms of business organizations: sole proprietorship, partnership, corporation and S corporation. Forms 1040 (Schedule C), 1065, 1120S (Schedule K-1), 1120.
Pub 463, Travel, Entertainment, Gift and Car Expenses - identifies business-related expenses that may be deductible. Form 2106.
Pub 505, Tax Withholding and Estimated Tax - Forms W-4, W-4P, W-4S, 1040-ES.
Pub 509, Tax Calendars for the Current Year -
Pub 510, Excise Taxes - covers in detail the various federal excise taxes reported on Form 720 (for example, fuel taxes, tax on heavy trucks, etc.) Also describes other excise taxes and which other forms to use. Forms 11-C, 637, 720, 730, 6197, 6627, 8743, 8807.
Pub 525, Taxable and Nontaxable Income
Pub 529, Miscellaneous Deductions - identifies expenses you may be able to take as deductions on Form 1040, such as expenses of producing income.
Pub 531, Reporting Tip Income - explains how tip income is taxed and rules for keeping records and reporting tips.
Pub 533, Self-Employment Tax - explains payment of Self-Employment tax. This is a social security and Medicare tax for people who work for themselves. Form 1040 (Schedule SE).
Pub 535, Business Expenses
Pub 536, Net Operating Loss
Pub 538, Accounting Periods and Methods
Pub 541, Tax Information on Partnerships - Form 1065 (Schedules K, K-1).
Pub 542, Tax Information on Corporations - Forms 1120, 1120A.
Pub 552, Recordkeeping for Individuals
Pub 553, Highlights of Current Tax Year Changes
Pub 556, Examination of Returns, Appeal Rights, and Claims for Refund - Forms 1040X, 1120X.
Pub 560, Retirement Plans for the Self-Employed - explains tax considerations relevant to retirement plans available to self-employed individuals, such as the simplified employee pensions (SEPs) and Keogh plans. Forms 5305-SEP, 5500EZ.
Pub 583, Taxpayers Starting a Business - Forms 1040 (Schedule C), 4562.
Pub 587, Business Use of Your Home - explains rules for claiming a deduction for business use of your home and what expenses may be deducted.
Pub 590, Individual Retirement Arrangements (IRAs) - explains IRA tax rules and penalties. This publication also includes tax rules for simplified employee pension (SEP) plans. Forms 1040, 1040A, 5329, 8606.
Pub 594, Understanding the Collection Process - defines your rights and duties as a taxpayer who owes federal taxes. This publication also explains how the IRS fulfills its legal obligations to collect these taxes.
Pub 594SP, Comprendiendo el Proceso de Cobro (Spanish version of Publication 594).
Pub 596, Earned Income Credit - explains who receives the credit, how to figure and claim it, and how to receive advanced credit payments. Forms 1040, 1040A (Schedule EIC), W-5.
Pub 596SP, Credito por Ingreso del Trabajo (Spanish version of Publication 596).
Pub 850, English-Spanish Glossary of Words and Phrases Used in Publications Issued by the Internal Revenue Service
Pub 908, Tax Information on Bankruptcy - Forms 982, 1040, 1041.
Pub 911, Tax Information for Direct Sellers - describes how to figure income from direct sales, such as selling consumer products door-to-door, at sales parties or by appointment in someone's home. Form 1040 (Schedules C, SE)
Pub 946, How To Depreciate Property - Form 4562
Pub 966, Electronic Federal Tax Payment System
Pub 1544, Reporting Cash Payments of Over $10,000 - explains when and how persons in a trade or business must file Form 8300 when they receive cash payments of more than $10,000 from one buyer, and discusses substantial penalties for not filing. Form 8300.
Pub 1546, How to Use the Problem Resolution Program of the IRS
Franchise Tax Board
Pub 1004, Individual Income Tax Calendar/ Corporation Tax Calendar
Pub 1016, Nonresident Withholding - Real Estate Guidelines - explains your responsibilities as a buyer of California real estate, purchased from a nonresident seller.
Pub 1018, Your California Personal Income Tax Responsibilities
Pub 1024, Entertainment Industry Withholding Guidelines
Pub 1029, Tax Practitioner Contacts- provides information for tax practitioner services.
Pub 1031, Guidelines for Determining Resident Status
Pub 1038, Guide for Corporations Dissolving, Surrendering or Merging
Pub 1060, Guide for Corporations Starting Business in California
Pub 1083CORP, Frequently Asked Questions About California's Corporation Taxes
FTB 1209, English/Spanish Glossary of Tax Terms
FTB 4058, Taxpayer Bill of Rights
FTB 4201, Tips on 1099 Reporting for Businesses
Employment Development Department
DE 44, California Employers Guide- explains your state employment tax responsibilities and reporting requirements if you have employees.
DE 45, Completed Forms Samples- provides examples of completed forms.
DE 71, Employer's Responsibilities for the DE 4 and W-4- explains an employer's obligation to get a W-4 from employees and what to do if an employee claims excessive withholding or exemption from withholding. Also explains Form DE 4 which permits employees to claim different federal and state withholding allowances.
DE 88ALL-I, Instructions for Preparing the Payroll Tax Deposit Coupons (DE 88ALL)- provides general information on employment tax deposit requirements.
DE 195, Employers Bill of Rights- explains your rights during the employment tax process.
DE 195/S, Declaracion de Derechos de los Empleadores/Patrones (Spanish version of DE 195).
DE 231, Employment- explains who is an employer, who is a statutory employee and who is a common law employee.
DE 231A, Wages- defines wages and when to report them.
DE 231B, Auto Repair Industry
DE 231C, Beauty and Barber Shops
DE 231E, Restaurant and Hotel Industry- defines the value of meals and lodging provided to an employee, and how to report tips.
DE 231EB, Taxability of Employee Benefits- explains employee benefits, and when they are subject to employment taxes.
DE 231EC, Elective Coverage for Employers and Self-Employed Individuals- explains the options for coverage under Disability and Unemployment Insurance.
DE 231EE, Exempt Employment- explains which types of employees or work are not subject to certain employment taxes.
DE 231ES, Employment Work Status Determination- explains how to request a determination of employee v. independent contractor status.
DE 231G, Construction Industry
DE 231H, Manufacturing Industry
DE 231I, Services Industry
DE 231K, Casual Labor
DE 231N, Salespersons
DE 231PS, Personal Income Tax Withholding Supplemental Wage Payments, Moving Expense Reimbursements- identifies whether moving expense reimbursements should be considered wages.
DE 231Q, Employee FICA/SDI Taxes Paid by the Employer- explains how to calculate gross wages without employee deductions, when the employer pays FICA and state disability insurance.
DE 231SE, Statutory Employees (Agent/Commission Drivers, Traveling/City Salespersons, Construction Workers, Homeworkers, Artists and Authors)- identifies who is an employee by state law.
DE 231T, Tips- defines tips as wages, how to report tips and who is responsible for reporting them.
DE 231TA, The Employment Tax Audit Process
DE 231Y, Reporting Employee Hiring- defines "new hires" and explains the employer requirement to report them.
DE 231Z, California System of Experience Rating- explains how Unemployment Insurance rates are established and calculated.
DE 292, Employment Tax Problem Resolution Office
DE 573, Avoid Unplanned Tax Liabilities- describes some of the common pitfalls for new employers, and provides methods to avoid creating employment tax liabilities.
DE 573/S, Evite La Responsabilidad De Pagar Impuestos Que Non Planeaba (Spanish version of DE 573).
DE 631TL, State Tax Lien- defines a lien, describes the effects of the lien and lists what is required to obtain a release of lien.
DE 929, Employment Tax Seminars- provides information on topics covered at employment tax seminars, and how to find out about upcoming seminars.
DE 3395, Value of Meals and Lodging- explains how to determine what portion of meals and lodging are includable as wages.
Board of Equalization
No. 1, Sales and Use Tax Law- an extract of the Revenue and Taxation Code dealing with sales tax.
No. 2, Uniform Local Sales & Use Tax Law and Transactions & Use Tax Law- an extract of the Revenue and Tax Code.
No. 9, Tax Tips for Construction and Building Contractors
No. 17, Appeals Procedures- explains the sales tax laws' appeals procedures.
No. 21, State Board of Equalization- provides an overview of the agency's responsibilities.
No. 22, Tax Tips for the Dining and Beverage Industry- (available in Spanish)
No. 24, Tax Tips for Liquor Stores
No. 25, Tax Tips for Auto Repair Garages and Service Stations- (available in Spanish, Chinese, Vietnamese, and Korean)
No. 26, Tax Information Index
No. 27, Tax Tips for Drug Stores
No. 31, Tax Tips for Grocery Stores- (available in Spanish, Chinese, Vietnamese, and Korean)
No. 34, Tax Tips for Motor Vehicle Dealers (New & Used)
No. 35, Tax Tips for Interior Designers and Decorators
No. 36, Tax Tips for Veterinarians
No. 37, Tax Tips for the Graphic Arts Industry
No. 38, Tax Tips for Advertising Agencies
No. 44, Tax Tips for District Taxes- describes how local district taxes are administered.
No. 46, Tax Tips for Leasing of Tangible Personal Property in California
No. 47, Tax Tips for Mobilehomes and Factory-Built Housing
No. 51, Guide to Board of Equalization Services
No. 58-A, How to Inspect and Correct Your Records
No. 61, Sales and Use Tax: Exemptions and Exclusions- a list of the most common exemptions and exclusions.
No. 62, Tax Tips for Locksmiths
No. 64, Tax Tips for Jewelry Stores
No. 66, Tax Tips for Retail Feed and Farm Supply Stores
No. 68, Tax Tips for Photographers, Photo Finishers and Film Processing Laboratories
No. 70, The California Taxpayers Bill of Rights- describes the taxpayers' rights under California sales tax laws (available in Spanish).
No. 71, California City and County Sales and Use Tax Rates- a list of sales and use tax rates by city, county and zip code.
No. 73, Your California Seller's Permit- a general guide to getting a seller's permit and filing the tax return (available in Spanish, Chinese, Vietnamese, and Korean).
No. 74, Closing Out Your Seller's Permit - tells you how to close out your seller's permit.
No. 75, Interest and Penalty Payments
No. 76, Audits and Appeals - describes what happens if you are audited for sales tax, and the appeals process after your audit.
No. 80, Electronic Funds Transfer Program: Information Guide.