Filing Requirements

What Are My Filing Requirements?

Income:

• Reporting Your Taxes (CTSC)

State (FTB):

• Guide for Corporations Starting Business in California

Federal (IRS):

• Your Federal Income Tax for Individuals
• Tax Guide for Small Business
• Do I Have to Pay Estimated Tax?
• Filing Requirements for Self-Employed Individuals
• Where to File

Payroll Tax:

• If you have people working for you... (CTSC)
• State (EDD):
  • Registering
  • Paying
  • Filing
• Federal (IRS):
  • Employment Taxes
  • Employer's Annual Tax Return for Agricultural Employees
  • Employer's Quarterly Federal Tax Return
  • Employer's Quarterly Unemployment (FUTA) Federal Tax Return
  • Wage and Tax Statement
  • Transmittal of Wage and Tax Statement
  • Where to File

Other Reporting Requirements:

• New Employee Registry (EDD)
• Independent Contractor Reporting (EDD)

State Sales and Use Tax: (BOE)

• Registering
• Reporting Taxes
• Applying Tax to Your Sales and Purchases

Other Taxes:

• Federal Excise Taxes
• Special Taxes (BOE)
• Business Programs (SOS)
• California Municipal Business Tax Association (CMBTA)

File and Pay Electronically:

• EZ File, EZ Pay
• State:
  • Income Tax (FTB)
  • Payroll Tax (EDD)
  • Sales and Use Tax (BOE)
• Federal (IRS):
  • E-file for Individuals
  • E-file for Businesses
  • Electronic Federal Tax Payment System

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