Over the past year, several Tax News articles have provided taxpayers and representatives important information relating to the new IRC Section 1031 filing requirement for California. The Tax News article in November 2014 summarized who must file, where to file and when to file. The article also provided a draft copy of the form FTB 3840 asking for your feedback. We now have the final California Form FTB 3840, which will be available for download and to file as required for the 2014 taxable year. For your convenience, here is the link to the new Form FTB 3840. More