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California Tax Form 100s: California Corporation Franchise or Income Tax Return

Use the California Tax Form Calculator California Tax Form 100s: California Corporation Franchise or Income Tax Return as a stand alone tax form calculator to quickly calculate specific amounts for your 2018 California state tax return. California Tax Form 100s: California Corporation Franchise or Income Tax Return is also integrated into our comprehensive California State Tax Calculator where you can complete and save your calculations for later use. Alternatively you can use one of our Combined Federal and California State Tax Estimator to quickly calculate your salary, tax and take home pay in California.

California Corporation Franchise or Income Tax Return
A1. FINAL RETURN?  
2. Is the S corporation deferring any income from the disposition of assets?
If “Yes” enter the year of disposition (yyyy)
3. Is the S corporation reporting previously deferred income from:  
B1. During this taxable year, did another person or legal entity acquire control or majority ownership (more than a 50% interest) of this corporation or any of its subsidiaries that owned California real property (i .e ., land, buildings), leased such property for a term of 35 years or more, or leased such property from a government agency for any term?
2. During this taxable year, did this corporation or any of its subsidiaries acquire control or majority ownership (more than a 50% interest) in another legal entity that owned California real property (i .e ., land, buildings), leased such property for a term of 35 years or more, or leased such property from a government agency for any term?
3. During this taxable year, has more than 50% of the voting stock of this corporation cumulatively transferred in one or more transactions after an interest in California real property (i .e ., land, buildings) was transferred to it that was excluded from property tax reassessment under Revenue and Taxation Code Section 62(a)(2) and it was not reported on a previous year’s tax return?
(Yes requires filing of statement, penalties may apply – see instructions.)
State
Adjustments
11
22
33
44
55
66
77
88
99
1010
1111
1212
1313
1414
CA Net Income1515
1616
1717
1818
1919
2020
Taxes21 % x line 20 (at least minimum franchise tax, if applicable). See instructions21
22 22
23 23
2424
2525
2626
2727
2828
2929
Taxes3030
3131
3232
3333
3435
Refund or Amount Due3536
3637
3737
3838
3939
4040
41
See instructions to have the refund directly deposited .
42
41a.
41b. Type  
41c.
4242a
b  
4343
Schedule Q Questions (continued from Side 1)
C
DIs this S corporation filing on a water’s-edge basis pursuant to R&TC Sections 25110 and 25113 for the current taxable year?
EDoes this tax return include Qualified Subchapter S Subsidiaries?
F
G
H
IIs the S corporation under audit by the IRS or has it been audited in a prior year?
J
LAccounting method   (1)   (2)   (3)
M
N
OHave all required information returns (e .g ., federal Forms 1099, 8300, and state Forms 592, 592-B etc .) been filed with the Franchise Tax Board?
PIs this S corporation apportioning or allocating income to California using Schedule R?
QHas the S corporation included a reportable transaction or listed transaction within this return? See instructions for definitions. If “Yes,” complete and attach federal Form 8886, for each transaction.
RDid this S corporation file the federal Schedule M-3 (Form 1120S)?
SIs form FTB 3544A, List of Assigned Credit Received and/or Claimed by an Assignee, attached to the return?
Schedule J Add-On Taxes and Recapture of Tax Credits. See instructions.
1 $)1
22
33a
3b
44
5 5
66
Schedule F Computation of Net Income. See instructions.
Income1
1c
22
33
44
55
66
Deductions77
88
99
1010
1111
1212
1313
14 14c
1515
1616
1717
1818
19 19b
2020
2121
2222
The corporation may not be required to complete Schedule L and Schedule M-1. See Schedule L and Schedule M-1 instructions for reporting requirements.
Schedule L Balance SheetBeginning of taxable yearEnd of taxable year
Assets(a)(b)(c)(d)
1Cash
2a Trade notes and accounts receivable
b Less allowance for bad debts
3Inventories
4Federal and state government obligations
5Other current assets. Attach schedule(s)
6Loans to stockholders/officers. Attach schedule
7Mortgage and real estate loans
8Other investments. Attach schedule(s)
9a Buildings and other fixed depreciable assets
b Less accumulated depreciation
10a Depletable assets
b Less accumulated depletion
11Land (net of any amortization)
12a Intangible assets (amortizable only)
b Less accumulated amortization
13Other assets. Attach schedule(s)
14Total assets
Liabilities and Stockholders’ Equity
15Accounts payable
16Mortgages, notes, bonds payable in less than 1 year
17Other current liabilities. Attach schedule(s)
18Loans from stockholders. Attach schedule(s)
19Mortgages, notes, bonds payable in 1 year or more
20Other liabilities. Attach schedule(s)
21Capital stock
22Paid-in or capital surplus
23Retained earnings
24Adjustments. Attach schedule(s)
25Less cost of treasury stock
26Total liabilities and shareholders’ equity
Schedule M-1 Reconciliation of Income (Loss) per Books With Income (Loss) per Return. If the corporation completed federal Schedule M-3 (Form 1120 /1120-F), see instructions .
1
2
3Expenses recorded on books this year not included on Schedule K, line 1 through line 12e (itemize)
a $
b $
c $
d $
e
4
5Income recorded on books this year not included on Schedule K, line 1 through line 10b (itemize)
a $
b $
c
6Deductions included on Schedule K, line 1 through line 12e, not charged against book income this year (itemize)
a $
b $
c $
d
7
8
Schedule M-2 CA Accumulated Adjustments Account, Other Adjustments Account, and Other Retained Earnings. See instructions
Important: Use California figures and federal procedures.(a)
Accumulated adjustments account
(b)
Other adjustments account
(c)
Other retained earnings (see instructions)
1
2
3
4
5
6
7
8
9
Schedule V Cost of Goods Sold
11
22
33
44
55
66
77
88
Was there any change in determining quantities, costs, or valuations between opening and closing inventory?
Schedule K S Corporation Shareholder’s Shares of Income, Deductions, Credits, etc.
(a)
Pro-rata share items
(b)
Amount from federal K (112OS)
(c)
California Adjustment
(d)
Total amounts using California law
Income
(Loss)
1Ordinary business income (loss)1
2Net rental real estate income (loss). Attach federal Form 88252
3a   Other gross rental income (loss)3a
b   Expenses from other rental activities . Attach schedule 3b
c   Other net rental income (loss). Subtract line 3b from line 3a3c
4Interest income4
5Dividends. See instructions5
6Royalties6
7Net short-term capital gain (loss). Attach Schedule D (100S)7
8Net long-term capital gain (loss). Attach Schedule D (100S)8
9Net IRC Section 1231 gain (loss)9
Other
Income
(Loss)
10a   Other portfolio income (loss). Attach schedule10a
b   Other income (loss). Attach schedule10b
Deductions11IRC Section 179 expense deduction. Attach Schedule B (100S)11
12a   Charitable contributions12a
b   Investment interest expense12b
c   1   IRC Section 59(e)(2) expenditures12c1
2   Type of expenditures 12c2
d   Deductions-portfolio. Attach schedule12d
e   Other deductions. Attach schedule12e
Credits13a   Low-income housing credit. See instructions13a
b   Credits related to rental real estate activities. Attach schedule13b
c   Credits related to other rental activities. See instructions. Attach schedule13c
d   Other credits. Attach schedule13d
14Total withholding allocated to all shareholders14
Alternative
Minimum
Tax
(AMT)
Items
15a   Depreciation adjustment on property placed in service after 12/31/8615a
b   Adjusted gain or loss. See instructions15b
c   Depletion (other than oil and gas)15c
d   1   Gross income from oil, gas, and geothermal properties15d1
2   Deductions allocable to oil, gas, and geothermal properties15d2
e   Other AMT items15e
Items
Affecting
Shareholder
Basis
16a   Tax-exempt interest income16a
b   Other tax-exempt income16b
c   Nondeductible expenses16c
d   Total property distributions (including cash) other than dividends distribution reported on line 17c16d
Other
Information
17a   Investment income . See instructions17a
b   Investment expenses. See instructions17b
c   Total dividend distributions paid from accumulated earnings and profits17c
d   Other items and amounts not included in lines 1 - 17b and lines 18a-e that are required to be reported separately to shareholders . Attach schedule17d
Other
State
Taxes
18a   Type of income 18a
b   Name of state 18b
c   Total gross income from sources outside California. Attach schedule18c
d   Total applicable deductions and losses. Attach schedule18d
e   Total other state taxes. Check one: 18e
Recon-
ciliation
19Income (loss) (required only if Schedule M-1 must be completed). Combine line 1, line 2, and line 3c through line 10b. From the result, subtract the sum of lines 11, 12a, 12b, 12c1, 12d and 12e19

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