![]() Any differences created in the translation are not binding on the FTB and have no legal effect for compliance or enforcement purposes. The web pages currently in English on the FTB website are the official and accurate source for tax information and services we provide. Consult with a translator for official business. This Google™ translation feature, provided on the Franchise Tax Board (FTB) website, is for general information only. * Based on the California Consumer Price Index (CCPI) as prescribed in the revenue and taxation code. The indexed threshold values for the 2019 tax year are as follows: The amount paid in this state by the taxpayer for compensation exceeds the lesser $50,000 or 25% of the total compensation paid by the taxpayer. ![]()
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