ARTICLE 1. Individuals and Fiduciaries

Article 1 added by Stats. 1993, Ch. 31, Sec. 26.

§§ 18501–18572 · 34 sections

§ 18501 (a) Every individual taxable under Part 10 (commencing with Section 17001) shall make a return to the Franchise Tax Board, stating specifically the items of…
§ 18505 Every fiduciary (except a receiver appointed by authority of law in possession of only a part of the property of an individual) taxable under Part 10…
§ 18505.3 If an individual is deceased, the return of that individual required under Section 18501 shall be made by his or her executor, administrator, or other person…
§ 18505.6 If an individual is unable to make a return required under Section 18501, the return of that individual shall be made by a duly authorized agent, his or her…
§ 18506 A trust that qualifies under Section 401(a) of the Internal Revenue Code and which is exempt is not required to file a return unless it changes the character…
§ 18508 (a) Returns of an estate, a trust, or an estate of an individual under Chapter 7 or Chapter 11 of Title 11 of the United States Code shall be made by the…
§ 18509 Any fiduciary required to make a return under Section 18505 is subject to all the provisions of Part 10 (commencing with Section 17001) and this part that…
§ 18510 (a) (1) (A) The Franchise Tax Board shall revise the returns required to be filed pursuant to this article, Article 2 (commencing with Section 18601), Section…
§ 18521 (a) (1) Except as otherwise provided in this section, an individual shall use the same filing status that he or she used on his or her federal income tax…
§ 18522 If an individual has filed a separate return for a taxable year for which a joint return could have been made by him or her and his or her spouse under Section…
§ 18523 If a joint return is made under Section 18522, any election (other than the election to file a separate return) made by either spouse in his or her separate…
§ 18524 If a joint return is made under Section 18522 after the death of either spouse, the return with respect to the decedent may be made only by his or her executor…
§ 18526 A joint return may not be made under Section 18522 in any of the following situations: (a) After the expiration of four years from the last date prescribed by…
§ 18527 For the purposes of Article 1 (commencing with Section 19301) of Chapter 6 (relating to refunds and credits), a joint return made under Section 18522 shall be…
§ 18528 (a) For the purposes of Sections 19057 to 19067, inclusive (relating to period of limitations upon assessment and collection), and for the purposes of Section…
§ 18529 If a joint return is made under Section 18522, the period of limitations provided in Sections 19057 to 19067, inclusive, on the making of assessments and…
§ 18530 Where the amount shown as the tax by the spouses on a joint return made under Section 18522 exceeds the aggregate of the amounts shown as the tax upon the…
§ 18531 For the purposes of Chapter 9 (commencing with Section 19701) which relates to criminal penalties in the case of fraudulent returns, the term “return” includes…
§ 18531.5 For purposes of Section 443 of the Internal Revenue Code, where the spouses have different taxable years because of the death of either spouse, the joint…
§ 18532 For the purposes of this article, each of the following shall apply: (a) The status as spouses of two individuals having taxable years beginning on the same…
§ 18533 (a) (1) Notwithstanding subdivision (a) and the first sentence of subdivision (b) of Section 19006: (A) An individual who has made a joint return may elect to…
§ 18534 (a) Under regulations prescribed by the Franchise Tax Board, if: (1) An individual does not file a joint return for any taxable year, (2) That individual does…
§ 18535 (a) In lieu of electing nonresident partners filing a return pursuant to Section 18501, the Franchise Tax Board may, pursuant to requirements and conditions…
§ 18536 (a) In lieu of electing nonresident directors filing a return pursuant to Section 18501, the Franchise Tax Board may, pursuant to requirements and conditions…
§ 18537 (a) For taxable years beginning on or after January 1, 2021, in lieu of nonresident aliens filing a return pursuant to Section 18501, the Franchise Tax Board…
§ 18542 Notwithstanding any other provision of law, the Franchise Tax Board may design tax returns to provide for the designation of contributions to specified funds,…
§ 18543 For taxable years beginning on or after January 1, 2023, the Franchise Tax Board shall include a checkbox for a taxpayer to indicate on their individual income…
§ 18544 (a) For each taxable year beginning on or after January 1, 2025, the Franchise Tax Board shall include checkboxes on resident income tax returns to allow…
§ 18551 Section 13021 of the Unemployment Insurance Code sets forth requirements for the filing of returns and payment of tax by every employer required to withhold…
§ 18566 Returns filed under this article on the basis of the calendar year shall be filed on or before the 15th day of April following the close of the calendar year.…
§ 18567 (a) (1) The Franchise Tax Board may grant a reasonable extension of time for filing any return, declaration, statement, or other document required by Part 10…
§ 18570 (a) In the case of an individual who is serving as a member of the armed forces of the United States or any auxiliary branch thereof, or the merchant marine,…
§ 18571 (a) The provisions of Section 7508 of the Internal Revenue Code, relating to time for performing certain acts postponed by reason of service in a combat zone…
§ 18572 (a) Section 7508A of the Internal Revenue Code, relating to postponement of certain tax-related deadlines, shall apply, except as otherwise provided. (b)…