Which agency administers California personal income tax for individuals?

Which agency administers California personal income tax for individuals?

• A. Franchise Tax Board
• B. Internal Revenue Service
• C. California Board of Equalization
• D. Department of Tax and Fee Administration

Answer: (A)

California personal income tax for individuals is administered by the Franchise Tax Board. This agency handles the state’s income and corporate tax processing, refunds, and audits. The Internal Revenue Service is the federal tax authority, not California’s. The California Board of Equalization previously touched broader tax areas but does not administer individual income tax. The Department of Tax and Fee Administration focuses on sales and use taxes and certain fees. So the Franchise Tax Board is the correct agency for California personal income tax.

California personal income tax for individuals is administered by the Franchise Tax Board. This agency handles the state’s income and corporate tax processing, refunds, and audits. The Internal Revenue Service is the federal tax authority, not California’s. The California Board of Equalization previously touched broader tax areas but does not administer individual income tax. The Department of Tax and Fee Administration focuses on sales and use taxes and certain fees. So the Franchise Tax Board is the correct agency for California personal income tax.