S Corporation Depreciation and Amortization

Use the California Tax Form Calculator California Tax Form 100ssb as a stand alone tax form calculator to quickly calculate specific amounts for your 2026 California state tax return. Alternatively, you can use one of our Combined Federal and State Tax Estimators to quickly calculate your salary, tax, and take-home pay.

S Corporation Depreciation and Amortization
Part I Depreciation. Use additional sheets if necessary
1	Enter federal depreciation from federal Form 4562, line 22. IRC Section 179 expense deduction is not included on this line. Get federal Form 4562 instructions						1
California depreciation:
(a) Description of property		(b) Date acquired (mm/dd/yyyy)	(c) Cost or other basis	(d) Depreciation allowed or allowable in earlier years	(e) Depreciation method	(f) Life or rate	(g) Depreciation for this year
2




3	Add the amounts on line 2, column (g)						3
4	Subtract line 3 from line 1. If negative, use brackets. Enter here and on the applicable line of Form 100S, Side 6, Schedule K						4
5	Enter IRC Section 179 expense deduction here and on Form 100S, Side 2, line 12. Do not enter more than $						5
Part II Amortization. Use additional sheets if necessary.
1	Enter federal amortization from federal Form 4562, line 44						1
California amortization:
(a) Description of property		(b) Date acquired (mm/dd/yyyy)	(c) Cost or other basis	(d) Amortization allowed or allowable in earlier years	(e) Code Section	(f) Period or percentage	(g) Amortization for this year
2




3	Add the amounts on line 2, column (g)						3
4	California amortization adjustment. Subtract line 3 from line 1. If negative, use brackets. Enter here and on the applicable line of Form 100S, Side 6, Schedule K						4
Part III Depreciation and Amortization Adjustment
1	Combine the amounts on Part I, line 4, and Part II, line 4. Enter here (if negative, use brackets) and on Form 100S, Side 1, line 5. For passive activities, see instructions						1
Tangible Property Expense Worksheet
1	Maximum deduction under IRC Section 179 for California						1
2	Total cost of IRC Section 179 property placed in service						2
3	Threshold cost of IRC Section 179 property before reduction in limitation						3
4	Reduction in limitation. Subtract line 3 from line 2. If zero or less, enter -0-						4
5	Dollar limitation for taxable year. Subtract line 4 from line 1. If zero or less, enter -0-						5
6	(a) Description of property			(b) Cost		(c) Elected cost


7	Listed property (elected IRC Section 179 cost)					7
8	Total elected cost of IRC Section 179 property. Add line 6, column (c) and line 7						8
9	Tentative deduction. Enter the smaller of line 5 or line 8						9
10	Carryover of disallowed deduction from 2016						10
11	Enter the smaller of business income (not less than -0-) or line 5						11
12	IRC Section 179 expense deduction for California. Add line 9 and line 10, but do not enter more than line 11. Also enter the result here and on Schedule B (100S), Part I, line 5						12
13	Carryover of disallowed deduction to 2018. Add line 9 and line 10. Subtract line 12 from the result					13

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Frequently Asked Questions

Are stock options/supplemental wages handled specially?

Employers may use supplemental withholding methods; totals still flow into CA taxable income.

Are Social Security benefits taxed by California?

No—California does not tax Social Security benefits.

Can I add extra CA withholding to smooth refunds?

Yes—enter additional withholding and rerun to see impact on take-home and refund.

How are RSUs/ESPP handled for CA tax?

Equity compensation is generally taxed as wage income when included in W-2; CA sources based on work.

Does California allow Section 125 (cafeteria plan) pre-tax?

Many Section 125 items reduce taxable wages; details depend on CA conformity and plan design.

Important Notes

All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.