Charitable Deductions for Qualified Conservation Contributions Conformity

The California State DOR issued a public service bulletin detailing conformity with federal rules for charitable deductions on qualified conservation contributions for partnerships and pass-through entities. The bulletin specifies a 40 percent accuracy-related penalty for disallowed deductions on returns filed on or after January 1, 2024.

FTB 1099-G and 1099-INT Form Mailings

The California Franchise Tax Board (FTB) announced the January 2026 mailing of Forms 1099-G for state income tax refunds and 1099-INT for interest income. These forms are issued to taxpayers who meet specific refund or interest thresholds as required by federal law.

California DOR Updates Minimum Tax Credit Instructions

The California Department of Revenue (DOR) has updated instructions for computing the minimum tax credit for taxable year 2025. These changes clarify how corporate, individual, and fiduciary taxpayers should calculate their prior year alternative minimum tax credit, removing a previous requirement to reduce the credit by prior year utilized credits.

Texas Comptroller Routine Audit Procedures

The Texas Comptroller of Public Accounts has issued a notice detailing its routine audit procedures for businesses. This publication outlines the audit process, from notification and questionnaire submission to fieldwork and dispute resolution, emphasizing impartiality and adherence to statutory deadlines.

Texas Informant's Recovery Program Contract Guide

The Texas Comptroller of Public Accounts has published a guide for its Informant's Recovery Program. This program allows individuals to contract with the state to provide information on state revenue or property that may be recovered, with payments limited to 5 percent of recovered funds.

Taxpayer Rights: Contesting Disagreed Audits and Refund Denials

The Texas Comptroller of Public Accounts has updated guidance on taxpayer rights when contesting audits, examinations, and refund denials. This publication, updated in February 2026, outlines options such as reconciliation conferences and independent audit review conferences.

Texas Sales Tax Exemption for Agriculture and Timber Operations

The Texas Comptroller of Public Accounts has updated guidance regarding sales tax exemptions for agricultural and timber operations. As of January 1, 2012, purchasers must provide a Texas Agriculture and Timber Registration Number (Ag/Timber Number) on exemption certificates to claim sales tax exemptions on qualifying purchases.

Texas 9-1-1 Emergency Service Fee and Surcharge

This guidance document from the Texas Comptroller's office details the 9-1-1 Emergency Service Fee and the 9-1-1 Equalization Surcharge. It specifies the rates, applicable services, and exemptions for these telecommunications-related fees, which fund emergency communications services.

FTB Warns Californians About Tax Scams via Text Message

The California Franchise Tax Board (FTB) has issued a warning to taxpayers about a recent scam involving fraudulent text messages designed to steal personal and banking information. The FTB advises taxpayers to be cautious of suspicious texts and to verify any communications directly with the agency.

California State Tax Filing Deadline Reminder

The California Franchise Tax Board (FTB) is reminding taxpayers that October 15, 2025, is the deadline to file 2024 state personal income tax returns to avoid late filing penalties. The notice also highlights available tax credits and warns against common tax scams.