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Date: Wed, 13 Dec 2017 09:54:44 -0800 (PST)
From: Tax Alerts <taxalerts@windes.com>
Reply-To: Tax Alerts <taxalerts@windes.com>
To: Marty Cervone <marty@transocean.com>
Message-ID: <UYCUCAZBVA$UYUWUBAZBXCYB@mail-out.est.act-on.net>
Subject: 2018 Payroll Tax Requirements - Federal and California
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4/ct0_1/1?sid=3DTV2%3A7WMeApt4x
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=20
2018 PAYROLL TAX REQUIREMENTS - FEDERAL AND CALIFORNIA

Dear Valued Clients and Friends,

Attached is our 2018 Payroll Tax Requirements document for your=20
reference. It covers both federal and California tax rate information=20
along with their requirements.

Click here for the 2018 Payroll Tax Requirements

https://windes.com/wp-content/uploads/2017/12/2018-Payroll-Tax-Requirements=
.pdf

Of special note is that California is mandating that employers of any=20
size register with the Employment Development Department's (EDD)=20
e-Services for Business and file all payroll tax returns and pay=20
associated payroll taxes electronically. The mandate is intended to=20
improve the accuracy and speed of processing returns and payments.

The IRS reminds employers and other businesses to report W-2 and=20
1099-MISC reporting non-employee compensation, whether filing by paper=20
or electronically, to file by January 31. The accelerated filing assists=20
the IRS in curtailing tax fraud by verifying the legitimacy of=20
information reported on tax returns.

On that note, we want to emphasize that with the continual rise in=20
identity theft arising from widespread online financial scams and highly=20
publicized cyber breaches, everyone should be extra vigilant and have=20
safeguards in place to protect their private data.

Finally, at press time, the Senate had passed the tax reform bill known=20
as H.R. 1, the Tax Cuts and Jobs Act. The House passed its version of=20
the bill in November. The proposed legislation now heads to the Joint=20
Conference Committee. The differences between the two bills must be=20
reconciled before any bill is signed into law. We anticipate that the=20
bill would make the most significant changes to the U.S. Tax Code in=20
three decades. Among other things, it would reduce some personal income=20
tax rates, increase the standard deduction, and repeal personal=20
exemptions. We believe the potential tax changes will delay the release=20
of certain 2018 payroll guidance, including withholding tables and=20
payroll tax guides. Employers may need to continue using the 2017=20
withholding tables and guidance until the 2018 versions are released.

The Payroll Tax Requirements is primarily intended to provide general=20
information regarding payroll taxes and employer obligations. If you=20
have any questions or would like to discuss your specific tax needs,=20
please contact us at 844.4WINDES (844.494.6337).

In an effort to best serve you and keep you apprised of important tax=20
information updates throughout the year, we hope you find these=20
communications beneficial to support you in your compliance activities.=20
We would be glad to provide this information to your colleagues in the=20
future. Please send an email to taxalerts@windes.com or call us.

Thank you for your time and business, and we look forward to assisting=20
you with the increasing responsibilities of employers in the coming=20
year.

We wish you a prosperous 2018!

James A. Cordova, CPA, MST

http://windes.com/about/windes-leadership/james-cordova-cpa-mst/

Chairman and Partner

Tax & Accounting Services

jcordova@windes.com

Quick Links

Windes

http://windes.com/

Tax

http://windes.com/services/tax

Audit

http://windes.com/services/

http://windes.com/services/#tax

Employee Benefit Services

http://windes.com/services/advisory/employee-benefit-services/

http://windes.com/careers.html?page=3Dcareers

Careers

http://windes.com/careers/

http://windes.com/careers.html?page=3Dcareers

http://windes.com/about.html?page=3Dabout

About Us

http://windes.com/about.html?page=3Dabout

http://windes.com/about.html?page=3Dabout

Contact Us

http://windes.com/contact-us/

http://windes.com/content/client/369ce1d22cf8247c13bff0428abed604/uploads/s=
olutions/2013-q3.pdf

Downloadable Copy=20

https://windes.com/wp-content/uploads/2017/12/2018-Payroll-Tax-Requirements=
.pdf

=C2=A9 2017 Windes, Inc.

Helpful Links

Internal Revenue Service (IRS)

https://www.irs.gov/

Board of Equalization (BOE)

http://www.boe.ca.gov/

California Department of Tax and Fee Administration (CDTFA)=20

http://www.cdtfa.ca.gov/

Franchise Tax Board (FTB)

http://www.ftb.ca.gov/forms/search/index.aspx

Employment Development Department (EDD)

http://www.edd.ca.gov/

If you have any questions regarding the above information, please=20
contact us at taxalerts@windes.com or any tax professional at:

Headquarters

562.435.1191

Orange County Office

949.271.2600

Los Angeles Office

213.239.9745

Sincerely,

Windes Tax & Accounting Services

Share this content=20

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About Windes

With 91 years in business, Windes has more than 150 professionals in=20
three offices located in Long Beach, Irvine, and Los Angeles. The firm=20
offers a full range of services, including: audit and assurance, cost=20
segregation, employee benefits, estate and trust planning, human=20
resources recruiting and consulting, and tax planning, consulting and=20
compliance. The firm focuses on the needs of privately held businesses,=20
nonprofit organizations, and high-net-worth individuals. Windes is an=20
independent member of Baker Tilly International.

---------------------------------------------------------------------------=
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td[class=3Dmilogo] img                        {max-width: 375px!important; =
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td[class=3Ddevicewidth] .mcol6 { width: 414px!important; }
td[class=3Ddevicewidth] .mcol6 img { max-width: 414px!important;height: aut=
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td[class=3Ddevicewidth] .mcol7 { width: 414px!important; }
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td[class=3Ddevicewidth] .mcol7 { width: 375px!important; }
td[class=3Ddevicewidth] .mcol7 img { max-width: 375px!important;height: aut=
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}
@media only screen and (max-width: 374px) {
td[class=3Ddevicewidth] .mcol1 { width: 280px!important; }
td[class=3Ddevicewidth] .mcol1 img { max-width: 280px!important;height: aut=
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td[class=3Ddevicewidth] .mcol2 { width: 280px!important; }
td[class=3Ddevicewidth] .mcol2 img { max-width: 280px!important;height: aut=
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td[class=3Ddevicewidth] .mcol3 { width: 280px!important; }
td[class=3Ddevicewidth] .mcol3 img { max-width: 280px!important;height: aut=
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td[class=3Ddevicewidth] .mcol4 { width: 270px!important; }
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dth"><tr><td valign=3D"top" width=3D"900" class=3D"devicewidth" bgcolor=3D"=
transparent" style=3D"border-collapse: collapse; box-sizing: border-box; bo=
rder-top: none; border-right: none; border-left: none; border-bottom: none;=
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=09=09><table cellspacing=3D"0" cellpadding=3D"0" width=3D"100%" height=3D"=
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=09=09><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" width=3D"100=
%">

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B1431104642435"></a>
=09=09=09<img src=3D"http://marketing.windes.com/cdnr/58/acton/cx/687/logo1=
7.jpg" alt=3D"" width=3D"245" height=3D"91" border=3D"0">

=09=09</td></tr>
=09=09
=09=09=09</table></td></tr></table></td></tr></table></td></tr><tr><td widt=
h=3D"100%"><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" style=3D=
"border-collapse: collapse;" width=3D"900" class=3D"devicewidth"><tr><td va=
lign=3D"top" width=3D"900" class=3D"devicewidth" bgcolor=3D"transparent" st=
yle=3D"border-collapse: collapse; box-sizing: border-box; border-top: none;=
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=09=09><table cellspacing=3D"0" cellpadding=3D"0" width=3D"100%" height=3D"=
100%"
=09=09style=3D"width: 100%; height: 100%; border-collapse: separate;"
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<table style=3D"height: 30px; width: 100%; background-color: #142d49;" bord=
er=3D"0">
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<tr>
<td>&nbsp;</td>
</tr>
</tbody>
</table>
<table style=3D"height: 30px; width: 100%; background-color: #ff9933;" bord=
er=3D"0">
<tbody>
<tr>
<td>&nbsp;</td>
</tr>
</tbody>
</table>

=09=09</td></tr>
=09=09
=09=09=09</table></td></tr></table></td></tr></table></td></tr><tr><td widt=
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yle=3D"border-collapse: collapse; box-sizing: border-box; border-top: none;=
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=09=09><table cellspacing=3D"0" cellpadding=3D"0" width=3D"100%" height=3D"=
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%">

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padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B1431105521051"></a>
=09=09=09<table align=3D"left" border=3D"0" cellspacing=3D"0" cellpadding=
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 <tbody>
  <tr>=20
   <td>=20
    <table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" align=3D"center=
" width=3D"100%" style=3D"table-layout: fixed;">=20
     <tbody>
      <tr>=20
       <td style=3D"font-size: 0; line-height: 100%;=09" align=3D"center"><=
img border=3D"0" width=3D"687" style=3D"max-width: 100% !important; height:=
 auto; display:block !important;  font-size: 12px;" alt=3D"" title=3D"" src=
=3D"http://marketing.windes.com/cdnr/58/acton/attachment/1671/f-0139/2/-/-/=
-/-/image.jpg" height=3D"165"></td>=20
      </tr>=20
     </tbody>
    </table> </td>=20
  </tr>=20
 </tbody>
</table>

=09=09</td></tr>
=09=09
=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B1431105198075"></a>
=09=09=09<p><strong><span style=3D"font-size: 18pt; color: #142d49; font-fa=
mily: 'Arial',sans-serif;">2018 PAYROLL TAX REQUIREMENTS - FEDERAL AND CALI=
FORNIA<br></span></strong></p>=20
<div align=3D"center">
 <hr align=3D"center" size=3D"3" width=3D"100%">
</div>=20
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
">Dear Valued Clients and Friends,</span></p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;">Attached is our 2018 Payroll Tax Requirements document for your referen=
ce. It covers both federal and California tax rate information along with t=
heir requirements.<br><br><a target=3D"_blank"
 id=3D"ct1_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0278-1712/Bct/l-010b/=
l-010b:574/ct1_0/1?sid=3DTV2%3A7WMeApt4x"
 title=3D"Payroll Tax Requirements...">Click here for the 2018 Payroll Tax =
Requirements</a><br><br>Of special note is that California is mandating tha=
t employers of any size register with the Employment Development Department=
=E2=80=99s (EDD) e-Services for Business and file all payroll tax returns a=
nd pay associated payroll taxes electronically. The mandate is intended to =
improve the accuracy and speed of processing returns and payments.</span></=
p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;">The IRS reminds employers and other businesses to report W-2 and 1099-M=
ISC reporting non-employee compensation, whether filing by paper or electro=
nically, to file by January 31. The accelerated filing assists the IRS in c=
urtailing tax fraud by verifying the legitimacy of information reported on =
tax returns.</span></p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;">On that note, we want to emphasize that with the continual rise in iden=
tity theft arising from widespread online financial scams and highly public=
ized cyber breaches, everyone should be extra vigilant and have safeguards =
in place to protect their private data.</span></p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;">Finally, at press time, the Senate had passed the tax reform bill known=
 as H.R. 1, the Tax Cuts and Jobs Act. The House passed its version of the =
bill in November. The proposed legislation now heads to the Joint Conferenc=
e Committee. The differences between the two bills must be reconciled befor=
e any bill is signed into law. We anticipate that the bill would make the m=
ost significant changes to the U.S. Tax Code in three decades. Among other =
things, it would reduce some personal income tax rates, increase the standa=
rd deduction, and repeal personal exemptions. We believe the potential tax =
changes will delay the release of certain 2018 payroll guidance, including =
withholding tables and payroll tax guides. Employers may need to continue u=
sing the 2017 withholding tables and guidance until the 2018 versions are r=
eleased.</span></p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;">The Payroll Tax Requirements is primarily intended to provide general i=
nformation regarding payroll taxes and employer obligations. If you have an=
y questions or would like to discuss your specific tax needs, please contac=
t us at 844.4WINDES (844.494.6337).</span></p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;">In an effort to best serve you and keep you apprised of important tax i=
nformation updates throughout the year, we hope you find these communicatio=
ns beneficial to support you in your compliance activities. We would be gla=
d to provide this information to your colleagues in the future. Please send=
 an email to <a target=3D"_blank"
 href=3D"Mailto: taxalerts@windes.com">taxalerts@windes.com</a> or call us.=
</span></p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;">Thank you for your time and business, and we look forward to assisting =
you with the increasing responsibilities of employers in the coming year.</=
span></p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;">We wish you a prosperous 2018!</span></p>=20
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;=
"><img src=3D"http://marketing.windes.com/cdnr/58/acton/attachment/1671/f-0=
081/1/-/-/-/-/image.png" alt=3D"" border=3D"0" width=3D"213" height=3D"89">=
</span></p>=20
<p><a target=3D"_blank"
 id=3D"ct2_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0278-1712/Bct/l-010b/=
l-010b:574/ct2_0/1?sid=3DTV2%3A7WMeApt4x"
 title=3D"James Cordova...."><span style=3D"font-family: arial,helvetica,sa=
ns-serif; font-size: 12pt;">James A. Cordova, CPA, MST<br></span></a><span =
style=3D"font-family: arial,helvetica,sans-serif; font-size: 12pt;">Chairma=
n and Partner<br>Tax &amp; Accounting Services<br><a target=3D"_blank"
 href=3D"mailto: jcordova@windes.com">jcordova@windes.com</a></span></p>=20
<p>&nbsp;</p>

=09=09</td></tr>
=09=09
=09=09=09</table></td></tr></table></td><td valign=3D"top" width=3D"213" cl=
ass=3D"devicewidth" bgcolor=3D"#D3D3D3" style=3D"border-collapse: collapse;=
 box-sizing: border-box; border-top: none; border-right: none; border-left:=
 none; border-bottom: none;"
=09=09><table cellspacing=3D"0" cellpadding=3D"0" width=3D"100%" height=3D"=
100%"
=09=09style=3D"width: 100%; height: 100%; border-collapse: separate;"
=09=09><tr><td valign=3D"top" class=3D"mcol2" style=3D"border: 0; border-co=
llapse: separate; width: 100%; height: 100%; padding: 0px 0px 0px 10px;"
=09=09><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" width=3D"100=
%">

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B1431105103695"></a>
=09=09=09=09=09=09
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 10pt;=
"><strong>Quick Links</strong></span></p>
<p><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 9pt;"=
><a target=3D"_blank"
 id=3D"ct3_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0278-1712/Bct/l-010b/=
l-010b:574/ct3_0/1?sid=3DTV2%3A7WMeApt4x"
 title=3D"Windes">Windes<br><br></a><a target=3D"_blank"
 id=3D"ct4_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0278-1712/Bct/l-010b/=
l-010b:574/ct4_0/1?sid=3DTV2%3A7WMeApt4x"
 title=3D"Tax & Accounting">Tax<br><br></a><a target=3D"_blank"
 id=3D"ct5_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0278-1712/Bct/l-010b/=
l-010b:574/ct5_0/1?sid=3DTV2%3A7WMeApt4x"
 title=3D"Audit & Assurance">Audit</a><a target=3D"_blank"
 id=3D"ct6_0"
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l-010b:574/ct6_0/1?sid=3DTV2%3A7WMeApt4x"
 title=3D"Tax & Accounting"><br></a></span><br><span style=3D"font-family: =
arial,helvetica,sans-serif; font-size: 9pt;"><a target=3D"_blank"
 id=3D"ct7_0"
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l-010b:574/ct7_0/1?sid=3DTV2%3A7WMeApt4x"
 title=3D"Employee Benefit Services">Employee Benefit Services</a></span><b=
r><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 9pt;">=
<a target=3D"_blank"
 id=3D"ct8_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0278-1712/Bct/l-010b/=
l-010b:574/ct8_0/1?sid=3DTV2%3A7WMeApt4x"
 title=3D"Careers"><br></a><a target=3D"_blank"
 id=3D"ct9_0"
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l-010b:574/ct9_0/1?sid=3DTV2%3A7WMeApt4x"
 title=3D"Careers">Careers</a><a target=3D"_blank"
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l-010b:574/ct8_1/1?sid=3DTV2%3A7WMeApt4x"
 title=3D"Careers"><br></a><a target=3D"_blank"
 id=3D"ct10_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0278-1712/Bct/l-010b/=
l-010b:574/ct10_0/1?sid=3DTV2%3A7WMeApt4x"
 title=3D"About Us"><br></a><a target=3D"_blank"
 id=3D"ct10_1"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0278-1712/Bct/l-010b/=
l-010b:574/ct10_1/1?sid=3DTV2%3A7WMeApt4x"
 title=3D"About Us">About Us</a><a target=3D"_blank"
 id=3D"ct10_2"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0278-1712/Bct/l-010b/=
l-010b:574/ct10_2/1?sid=3DTV2%3A7WMeApt4x"
 title=3D"About Us"><br></a><a target=3D"_blank"
 id=3D"ct11_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0278-1712/Bct/l-010b/=
l-010b:574/ct11_0/1?sid=3DTV2%3A7WMeApt4x"
 title=3D"Contact Us"><br>Contact Us<br></a><a target=3D"_blank"
 id=3D"ct12_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0278-1712/Bct/l-010b/=
l-010b:574/ct12_0/1?sid=3DTV2%3A7WMeApt4x"
 title=3D"Solutions Q3"><br></a><a target=3D"_blank"
 id=3D"ct1_1"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0278-1712/Bct/l-010b/=
l-010b:574/ct1_1/1?sid=3DTV2%3A7WMeApt4x"
 title=3D"Downloadable">Downloadable Copy </a></span></p>
<p>&nbsp;<br><br><br><br></p>

=09=09</td></tr>
=09=09
=09=09=09</table></td></tr></table></td></tr></table></td></tr><tr><td widt=
h=3D"100%"><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" style=3D=
"border-collapse: collapse;" width=3D"900" class=3D"devicewidth"><tr><td va=
lign=3D"top" width=3D"900" class=3D"devicewidth" bgcolor=3D"transparent" st=
yle=3D"border-collapse: collapse; box-sizing: border-box; border-top: none;=
 border-right: none; border-left: none; border-bottom: none;"
=09=09><table cellspacing=3D"0" cellpadding=3D"0" width=3D"100%" height=3D"=
100%"
=09=09style=3D"width: 100%; height: 100%; border-collapse: separate;"
=09=09><tr><td valign=3D"top" class=3D"mcol1" style=3D"border: 0; border-co=
llapse: separate; width: 100%; height: 100%; "
=09=09><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" width=3D"100=
%">

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B1431105947264"></a>
=09=09=09=09=09=09
<table style=3D"height: 15px; width: 100%; background-color: #ff9933;" bord=
er=3D"0">
<tbody>
<tr>
<td style=3D"text-align: center;"><span style=3D"color: #ffffff;"><span sty=
le=3D"font-family: arial,helvetica neue,helvetica,sans-serif;"><span style=
=3D"font-size: 7.5pt; color: white; font-family: 'Arial','sans-serif';">=C2=
=A9</span>&nbsp; 2017 Windes, Inc. </span></span></td>
</tr>
</tbody>
</table>

=09=09</td></tr>
=09=09
=09=09=09</table></td></tr></table></td></tr></table></td></tr><tr><td widt=
h=3D"100%"><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" style=3D=
"border-collapse: collapse;" width=3D"900" class=3D"devicewidth"><tr><td va=
lign=3D"top" width=3D"900" class=3D"devicewidth" bgcolor=3D"transparent" st=
yle=3D"border-collapse: collapse; box-sizing: border-box; border-top: none;=
 border-right: none; border-left: none; border-bottom: none;"
=09=09><table cellspacing=3D"0" cellpadding=3D"0" width=3D"100%" height=3D"=
100%"
=09=09style=3D"width: 100%; height: 100%; border-collapse: separate;"
=09=09><tr><td valign=3D"top" class=3D"mcol1" style=3D"border: 0; border-co=
llapse: separate; width: 100%; height: 100%; "
=09=09><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" width=3D"100=
%">

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B1431966901095"></a>
=09=09=09=09=09=09
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;"><strong>Helpful Links</strong></span></p>
<p><a target=3D"_blank"
 id=3D"ct13_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0278-1712/Bct/l-010b/=
l-010b:574/ct13_0/1?sid=3DTV2%3A7WMeApt4x"
 title=3D"IRS"><span style=3D"font-family: arial, helvetica, sans-serif; fo=
nt-size: 12pt;">Internal Revenue Service (IRS)</span></a></p>
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;"><a target=3D"_blank"
 id=3D"ct14_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0278-1712/Bct/l-010b/=
l-010b:574/ct14_0/1?sid=3DTV2%3A7WMeApt4x"
 title=3D"BOE">Board of Equalization (BOE)</a></span></p>
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;"><a target=3D"_blank"
 id=3D"ct15_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0278-1712/Bct/l-010b/=
l-010b:574/ct15_0/1?sid=3DTV2%3A7WMeApt4x"
 title=3D"CA Dept. of ...."><span style=3D"font-family: arial, helvetica, s=
ans-serif; font-size: 12pt;">California Department of Tax and Fee Administr=
ation (CDTFA) </span></a></span></p>
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;"><a target=3D"_blank"
 id=3D"ct16_0"
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l-010b:574/ct16_0/1?sid=3DTV2%3A7WMeApt4x"
 title=3D"FTB">Franchise Tax Board (FTB)</a></span></p>
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;"><a target=3D"_blank"
 id=3D"ct17_0"
 href=3D"https://marketing.windes.com/acton/ct/1671/s-0278-1712/Bct/l-010b/=
l-010b:574/ct17_0/1?sid=3DTV2%3A7WMeApt4x"
 title=3D"EDD">Employment Development Department (EDD)</a></span></p>
<hr>

=09=09</td></tr>
=09=09
=09=09=09</table></td></tr></table></td></tr></table></td></tr><tr><td widt=
h=3D"100%"><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" style=3D=
"border-collapse: collapse;" width=3D"900" class=3D"devicewidth"><tr><td va=
lign=3D"top" width=3D"900" class=3D"devicewidth" bgcolor=3D"transparent" st=
yle=3D"border-collapse: collapse; box-sizing: border-box; border-top: none;=
 border-right: none; border-left: none; border-bottom: none;"
=09=09><table cellspacing=3D"0" cellpadding=3D"0" width=3D"100%" height=3D"=
100%"
=09=09style=3D"width: 100%; height: 100%; border-collapse: separate;"
=09=09><tr><td valign=3D"top" class=3D"mcol1" style=3D"border: 0; border-co=
llapse: separate; width: 100%; height: 100%; "
=09=09><table border=3D"0" cellspacing=3D"0" cellpadding=3D"0" width=3D"100=
%">

=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B24"></a>
=09=09=09<p><span style=3D"font-family: arial, helvetica, sans-serif; font-=
size: 12pt;">If you have any questions regarding the above information, ple=
ase contact us at&nbsp;<a target=3D"_blank"
=09=09=09 href=3D"mailto:taxalerts@windes.com">taxalerts@windes.com</a>&nbs=
p;or any tax professional at:</span></p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;"><strong>Headquarters</strong></span></p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;">562.435.1191</span></p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;"><strong>Orange County Office</strong></span></p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;">949.271.2600</span></p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;"><strong>Los Angeles Office</strong></span></p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;">213.239.9745</span></p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;">Sincerely,</span></p>=20
<p><span style=3D"font-family: arial, helvetica, sans-serif; font-size: 12p=
t;"><strong>Windes Tax &amp; Accounting Services</strong></span></p>=20
<p style=3D"text-align: left;"><span style=3D"font-family: arial, helvetica=
, sans-serif; font-size: 12pt;">&nbsp;</span></p>=20
<table style=3D"float: left;" cellspacing=3D"0" cellpadding=3D"2">=20
 <tbody>=20
  <tr>=20
   <td><span style=3D"font-family: arial,helvetica,sans-serif; font-size: 1=
0pt;">Share this content</span></td>=20
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    href=3D"https://marketing.windes.com/acton/ct/1671/s-0278-1712/Bct/l-01=
0b/l-010b:574/ct18_0/1?sid=3DTV2%3A7WMeApt4x"
    title=3D"share on twitter"><img src=3D"http://marketing.windes.com/acto=
n/image/social/twitter.png" alt=3D"" border=3D"0" width=3D"16" height=3D"16=
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0b/l-010b:574/ct19_0/1?sid=3DTV2%3A7WMeApt4x"
    title=3D"share on facebook"><img src=3D"http://marketing.windes.com/act=
on/image/social/facebook.png" alt=3D"" border=3D"0" width=3D"16" height=3D"=
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    id=3D"ct20_0"
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0b/l-010b:574/ct20_0/1?sid=3DTV2%3A7WMeApt4x"
    title=3D"share on linkedin"><img src=3D"http://marketing.windes.com/act=
on/image/social/linkedin.png" alt=3D"" border=3D"0" width=3D"16" height=3D"=
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 </tbody>=20
</table>=20
<table style=3D"float: left;" cellspacing=3D"0" cellpadding=3D"2">=20
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"cursor: pointer;" target=3D"_blank"
    id=3D"ct21_0"
    href=3D"https://marketing.windes.com/acton/ct/1671/s-0278-1712/Bct/l-01=
0b/l-010b:574/ct21_0/1?sid=3DTV2%3A7WMeApt4x"
    title=3D"forward to a friend">Forward To a Friend</a></span></td>=20
  </tr>=20
 </tbody>=20
</table>

=09=09</td></tr>
=09=09
=09=09<tr><td valign=3D"top" style=3D"padding-top:0px; padding-bottom:0px; =
padding-left:0px; padding-right:0px;">
=09=09=09<a name=3D"B85"></a>
=09=09=09=09=09=09
<p>&nbsp;</p>
<hr>
<p><strong><span style=3D"font-family: arial, 'helvetica neue', helvetica, =
sans-serif; font-size: 12pt;">About Windes&nbsp;</span></strong></p>
<p><span style=3D"font-family: arial, 'helvetica neue', helvetica, sans-ser=
if; font-size: 12pt;"><span style=3D"font-family: arial, 'helvetica neue', =
helvetica, sans-serif; font-size: 12pt;"><span style=3D"font-family: arial,=
 'helvetica neue', helvetica, sans-serif; font-size: 12pt;">With 91 years i=
n business, Windes has more than 150 professionals in three offices located=
 in Long Beach, Irvine, and Los Angeles. The firm offers a full range of se=
rvices, including: audit and assurance, cost segregation, employee benefits=
, estate and trust planning, human resources recruiting and consulting, and=
 tax planning, consulting and compliance. The firm focuses on the needs of =
privately held businesses,&nbsp;nonprofit organizations, and high-net-worth=
 individuals. Windes is an independent member of Baker Tilly International.=
 <br></span></span></span></p>

=09=09</td></tr>
=09=09
=09=09=09</table></td></tr></table></td></tr></table></td></tr>
=09
=09</table>
=09
</td></tr>
=09=09</table>
=09=09
</td></tr>
=09</table>

=09=09<table width=3D"900" border=3D"0" cellspacing=3D"0" cellpadding=3D"0"=
 class=3D"devicewidthouter">
=09=09=09<tr><td width=3D"100%" bgcolor=3Dtransparent style=3D"padding: 0 0=
 0 0 ; text-align: center;" align=3D"center" class=3D"mofooter">

Copyright &copy; 2017 Windes<br>Our address is 111 West Ocean Blvd., Twenty=
-Second Floor, Long Beach, CA 90802, USA<br>&nbsp;<br>If you do not wish to=
 receive future email, <a class=3D"msgFooter"
 href=3D"http://marketing.windes.com/acton/rif/1671/s-0278-1712/-/l-010b:57=
4/l-010b/zout?sid=3DTV2%3A7WMeApt4x">click here</a>.<br>(You can also send =
your request to <b>Customer Care</b> at the street address above.)
<img alt=3D"" border=3D"0" src=3D"http://marketing.windes.com/acton/o/1671/=
s-0278-1712/l-010b:574/l-010b/UVADTDTDU/endline.gif">
=09
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=09=09</table>
=09</td></tr></table>
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