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“Alternative Verification”..... Having problems locating information to substantiate/explain a position? Consider using a “Declaration”.

Taxpayers involved in an audit, protest, appeal, settlement, or similar situation, can use a legal device called a declaration to provide us with information from third parties that may help us understand their particular situation.

A declaration is an unsworn statement that is admissible as evidence in a legal transaction. Declarations are most helpful when they properly substantiate the facts or events in question. Unfortunately, too many times they fail to give us what we need. To help taxpayers get the most out of a declaration, we have created a standardized declaration form and made it available on our Website.

The form, FTB 2153 C1 PC, Declaration Form, greatly simplifies the third party verification process for taxpayers. Taxpayers can access it online, fill it out, print and mail it. The form asks the third parties to provide information such as their relationship to the taxpayers, the length of time they have known the taxpayers, and the exact dates and locations of specific events. The third parties must also sign it and declare under penalty of perjury under the laws of the State of California that their statement is true and correct.

To access FTB 2153 C1 PC, log onto our Website at www.ftb.ca.gov, go to our Forms and Publications Webpage, and scroll through the 2004 Forms. Or type the keyword phrase 2153 into our search engine.


Click here for more information:  https://www.ftb.ca.gov/Archive/Professionals/Taxnews/tn_05/05_06.shtml

Click here for FTB form 2153 C1 PC: https://www.ftb.ca.gov/forms/misc/2153_PC.pdf

steve@stevesimsea.com