Page 2January 1999
Worked for two or more employersduring the 1997 tax year.
Received more than $31,767 inCalifornia wages from the combinedemployers.
Received a W-2 from each employershowing the amount of SDI withheld.
Had a total amount of more than$158.84 withheld from the combinedemployers during the 1997 tax year.The Franchise Tax Board, incollaboration with the EmploymentDevelopment Department, issued refundsto taxpayers who overpaid their StateDisability Insurance, but failed to claimthe amount on their 1997 Californiaincome tax returns.The first refunds were mailed onDecember 30, 1998. FTB expects toissue more than 160,000 refunds toeligible taxpayers.In order to qualify, the taxpayer musthave met these requirements:
FTB Refunds SDI Overpayments
Volume 99-1 January 1999
is a bimonthlypublication of the CommunicationsServices Bureau, California FranchiseTax Board. Its primary objective is toprovide information to income taxprofessionals about state income taxlaws, regulations, policies andprocedures.
Members of the Board:
Kathleen Connell, ChairState ControllerJohan KlehsChair, State Board of EqualizationB. Timothy GageDirector, Department of Finance
Executive Officer:Gerald H. GoldbergEditor:Marvin Meek
To update or correct your address or to subscribe to TAX NEWS (send $12 for a one-year subscription), write:
TAX NEWSPO Box 2708Rancho Cordova, CA 95741-2708or call: (916) 845-7070.
To view TAX NEWS on the Internet or to request an electronic mailsubscription, contact FTB on the Internet:
For information about a client’saccount, contact:
Tax Practitioner Support Unit
(916) 845-7057 (phone)(916) 845-6377 (fax)
For recorded answers to questions onCalifornia taxes, to order forms or check on a refund, call:
(800) 338-0505From outside U.S. (916) 845-6600
To send a facsimile about a client’saccount, transmit to:
(800) 852-5711From outside U.S. (916) 845-6500
TDD (800) 822-6268
FTB on the Internet
Renter’s Credit Returns as Nonrefundable Credit
Assessment Notices Available by Fax
Your client has lost the Notice of Proposed Assessment from the FranchiseTax Board and asks for your help. Youneed a copy.You can get a copy by fax from FTB.Send a request by fax to FTB’s ElectronicCorrespondence Unit at (916) 845-6377with the following information:
Your request for a copy of theproposed assessment.
Your fax number.
Your telephone number.
A copy of your Power of Attorney.FTB will send you a copy of the proposedassessment, by fax, within seven days.If you do not receive a copy after sevendays or if you have questions, pleasecontact the FTB Tax Practitioner SupportUnit at (916) 845-7057.Taxpayers must meet this criteria in orderto qualify for the credit:
Their California AGI cannot exceed$25,000 if their filing status is singleor married filing separate; or $50,000if their filing status is married filing joint, head of household, or qualifiedwidow or widower.
Taxpayers must have rented propertyin California for use as their principalresidence for at least half the year in1998.
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The taxpayer did not live withanother person (such as a parent)who claimed him or her as adependent in 1998.
The taxpayer is not a minor livingwith and under the care of a parent,foster parent or legal guardian.
The taxpayer rented property thatwas not exempt from Californiaproperty tax in 1998.
The taxpayer or spouse did not claima homeowner’s property taxexemption anytime during 1998.For additional information about how toqualify for renter’s credit, refer to the“Nonrefundable Renter’s CreditQualification Tax Record” in the 1998California Resident Personal Income TaxBooklet.
Refer to the “NonrefundableRenter’s Credit QualificationTax Record” in the 1998Income Tax Booklet.