Shareholder’s Share of Income, Deductions, Credits, etc.
Use the California Tax Form Calculator California Tax Form 100ssk 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.
| Caution: Refer to the shareholder’s instructions for Schedule K-1 (100S) before entering information from this schedule on your California tax return. | ||||||
| (a) Pro-rata share items | (b) Amount from federal Schedule K-1 (Form 1120S) | (c) California adjustment | (d) Total amounts using California law Combine col (b) and col (c) where applicable | (e) California source amounts and credits | ||
| Income (Loss) | 1 | Ordinary business income (loss) | ||||
| 2 | Net rental real estate income (loss) | |||||
| 3 | Other net rental income (loss) | |||||
| 4 | Interest income | |||||
| 5 | Dividends. See instructions | |||||
| 6 | Royalties | |||||
| 7 | Net short-term capital gain (loss) | |||||
| 8 | Net long-term capital gain (loss) | |||||
| 9 | Net IRC Section 1231 gain (loss) | |||||
| Other Income (Loss) | 10a | Other portfolio income (loss). Attach schedule | ||||
| b | Other income (loss) | |||||
| Caution: Refer to the shareholder’s instructions for Schedule K-1 (100S) before entering information from this schedule on your California tax return. | ||||||
| (a) Pro-rata share items | (b) Amount from federal Schedule K-1 (Form 1120S) | (c) California adjustment | (d) Total amounts using California law Combine col (b) and col (c) where applicable | (e) California source amounts and credits | ||
| Deductions | 11 | IRC Section 179 expense deduction. Attach schedules | ||||
| 12a | Charitable contributions | |||||
| b | Investment interest expense | |||||
| c 1 | IRC Section 59(e)(2) expenditures | |||||
| 2 | Type of expenditures | |||||
| d | Deductions-portfolio | |||||
| e | Other deductions | |||||
| Credits | 13a | Low-income housing credit. See instructions. Attach schedule | ||||
| b | Credits related to rental real estate activities other than on line 13(a). Attach schedule | |||||
| c | Credits related to other rental activities. See instructions. Attach schedule | |||||
| d | Other credits. Attach schedule | |||||
| 14 | Total withholding (equals amount on Form 592-B if calendar year) | |||||
| Alternative Minimum Tax (AMT) Items | 15a | Depreciation adjustment on property placed in service after 12/31/86 | ||||
| b | Adjusted gain or loss | |||||
| c | Depletion (other than oil and gas) | |||||
| d 1 | Gross income from oil, gas, and geothermal properties | |||||
| 2 | Deductions allocable to oil, gas, and geothermal properties | |||||
| e | Other AMT items. Attach schedule | |||||
| Items Affecting Shareholder Basis | 16a | Tax-exempt interest income | ||||
| b | Other tax-exempt income | |||||
| c | Nondeductible expenses | |||||
| d | Total property distributions (including cash) other than dividends distribution reported on line 17c | |||||
| e | Repayment of loans from shareholders | |||||
| Other Information | 17a | Investment income. See instructions | ||||
| b | Investment expenses. See instructions | |||||
| c | Total taxable dividend distribution paid from accumulated earnings and profits. See instructions | |||||
| d | Other information. See instructions | |||||
| Other State Taxes | 18a | Type of income | ||||
| b | Name of state | |||||
| c | Total gross income from sources outside California. Attach schedule | |||||
| d | Total applicable deductions and losses. Attach schedule | |||||
| e | Total other state taxes. Check one: | |||||
| Other Shareholder Information | Table 1 — Each shareholder’s share of nonbusiness income from intangibles See instructions | |||||
| FOR USE BY SHAREHOLDERS ONLY. SEE INSTRUCTIONS. | ||||||
| Table 2 — Shareholder’s pro-rata share of business income and factors See instructions | ||||||
| A. | $ | |||||
| B. | Shareholder’s share of the nonbusiness income from real and tangible property sourced or allocable to California: | |||||
| C. | Shareholder’s share of the S corporation’s property, payroll, and sales: | |||||
| Factors | Total within and outside California | Total within California | ||||
| Property: Beginning | $ | $ | ||||
| Property: Ending | $ | $ | ||||
| Property: Annual Rent Expense | $ | $ | ||||
| Payroll | $ | $ | ||||
| Sales | $ | $ | ||||
Last reviewed: : If you believe this form requires an update, please contact us.
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Frequently Asked Questions
How does community property affect my CA return?
Married/RDP filers may have community property allocation rules; see CA guidance.
Are employer retirement contributions taxed by CA?
Pre-tax 401(k)/403(b) contributions reduce federal and generally CA taxable wages.
Is there a separate Medicare surtax in CA?
Additional Medicare is federal; California PIT is separate and applies via its own brackets/credits.
Does CA tax out-of-state remote work?
CA generally taxes income earned while working in CA; non-CA work may be non-CA source—track days/location.
Can I deduct mortgage interest in CA?
Often yes, subject to CA limits/adjustments; compare standard vs itemized for CA.
Important Notes
All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.