Form 100, CA Corp Tax Return Instructions

Check this box if the corporation uses the cash accounting method.

Check this box if the corporation uses the accrual accounting method.

Check this box if the corporation uses an accounting method other than cash or accrual.

Enter the street address of the corporation, including suite or room number if applicable.

Enter the Private Mailbox (PMB) number if applicable.

Enter the city where the corporation is located. If the corporation has a foreign address, refer to the instructions.

Enter the two-letter abbreviation for the state where the corporation is located.

Enter the ZIP code of the corporation's address. Format: First 5 digits - last 4 digits.

Enter any additional address information if applicable.

Enter the foreign province, state, or county if the corporation has a foreign address.

Enter the foreign postal code if the corporation has a foreign address.

Enter the total amount spent on advertising.

Enter the amount of cash at the beginning of the taxable year in Column B.

Enter the amount of cash at the end of the taxable year in Column D.

Enter the amount of trade notes and accounts receivable at the beginning of the taxable year in Column A.

Enter the amount of trade notes and accounts receivable at the end of the taxable year in Column C.

Enter the allowance for bad debts at the beginning of the taxable year in Column A.

Enter the allowance for bad debts at the beginning of the taxable year in Column B.

Enter the allowance for bad debts at the end of the taxable year in Column C.

Enter the allowance for bad debts at the end of the taxable year in Column D.

Enter the amount of inventories at the beginning of the taxable year in Column B.

Enter the amount of inventories at the end of the taxable year in Column D.

Enter the amount of federal and state government obligations at the beginning of the taxable year in Column B.

Enter the amount of federal and state government obligations at the end of the taxable year in Column D.

Enter the value of other current assets at the beginning of the taxable year. Attach the relevant schedule(s) for detailed information.

Enter the value of other current assets at the end of the taxable year. Attach the relevant schedule(s) for detailed information.

Enter the routing number for the bank account where the refund should be deposited.

Select this option if the corporation operates wholly within California as per R&TC 25101.15. This is a radio button field.

Select this option if the corporation operates both within and outside of California. This is a radio button field.

Enter the principal business activity code. Do not leave this field blank. Maximum length is 6 characters.

Enter the description of the business activity.

Enter the product or service provided by the business.

Select the appropriate option for the question related to the corporation's business activities.

Select the appropriate option for the question related to the corporation's business activities.

Select the appropriate option for the question related to the corporation's business activities.

Select the appropriate option for the question related to the corporation's business activities.

Select the appropriate option for the question related to the corporation's business activities.

Select the appropriate option for the question related to the corporation's business activities.

Select the appropriate option for the question related to the corporation's business activities.

Select the appropriate option for the question related to the corporation's business activities.

Select the appropriate option for the question related to the corporation's business activities.

Enter the 'Doing Business As' (DBA) name of the corporation. This is the name under which the business operates, if different from its legal name.

Continue entering the 'Doing Business As' (DBA) name of the corporation if it does not fit in the previous line.

Enter the California seller’s permit number, if you have one.

Indicate if the corporation operates as a sole proprietorship by checking this box.

Indicate if the corporation operates as a partnership by checking this box.

Indicate if the corporation operates as a joint venture by checking this box.

Indicate if the corporation operates as a corporation by checking this box.

Indicate if the corporation operates under a different structure by checking this box and specifying the structure.

Enter the kind of property and a brief description, such as '100 shares of Z Co.'

Enter the date the property was acquired in the format MM/DD/YYYY.

Enter the date the property was sold in the format MM/DD/YYYY.

Enter the gross sales price of the property.

Enter the cost or other basis of the property plus any expenses of sale.

Calculate and enter the gain or loss by subtracting the cost or other basis plus expenses of sale from the gross sales price.

Enter the kind of property and a brief description, such as '100 shares of Z Co.'

Enter the date the property was acquired in the format MM/DD/YYYY.

Enter the date the property was sold in the format MM/DD/YYYY.

Enter the gross sales price of the property.

Enter the cost or other basis of the property plus any expenses of sale.

Calculate and enter the gain or loss by subtracting the cost or other basis plus expenses of sale from the gross sales price.

Enter the kind of property and a brief description, such as '100 shares of Z Co.'

Enter the date the property was acquired in the format MM/DD/YYYY.

Enter the date the property was sold in the format MM/DD/YYYY.

Enter the short-term capital gain from installment sales as reported on form FTB 3805E, either line 26 or line 37.

Enter the amount of unused capital loss carryover from the year 2022.

Calculate and enter the net short-term capital gain or loss by combining the amounts from line 1 through line 3.

Enter the value of paid-in or capital surplus at the beginning of the taxable year in Column B. Attach a reconciliation.

Enter the value of paid-in or capital surplus at the end of the taxable year in Column D. Attach a reconciliation.

If the corporation filed on a water’s-edge basis in previous years, enter the date the water’s-edge election ended. Use the format MM/DD/YYYY. Maximum length is 10 characters.

Enter the date the corporation was incorporated. Use the format MM/DD/YYYY. Maximum length is 10 characters.

Enter the state where the corporation was incorporated using a two-letter abbreviation. Maximum length is 2 characters.

Enter the country where the corporation was incorporated.

Enter the date the business began in California or the date income was first derived from California sources. Use the format MM/DD/YYYY. Maximum length is 10 characters.

Enter the full legal name of the corporation.

Enter the California corporation number assigned to the corporation.

Enter the Federal Employer Identification Number (FEIN) assigned to the corporation.

Enter the California Secretary of State file number assigned to the corporation.

Enter the number of entities, including this corporation, that are claiming immunity from taxation in California under Public Law 86-272.

Check this box if the corporation's headquarters are located within California.

Check this box if the corporation's headquarters are located outside of California but within the U.S.

Check this box if the corporation's headquarters are located outside of the U.S.

Enter the location of the corporation's principal accounting records.

Enter the number of members (including parent or key corporation) listed in Schedule R-7, Part 1, Section A, who are subject to income or franchise tax.

Enter the intercompany dividend elimination amount. Attach Schedule H (100).

Enter the dividends received deduction amount. Attach Schedule H (100).

Enter the additional depreciation allowed under California law. Attach form FTB 3885.

Enter the capital gain amount from federal Form 1120, line 8.

Enter the amount of charitable contributions.

Enter any other deductions. Attach the relevant schedule(s).

Enter the total amount by adding lines 10 through 15.

Enter the net operating loss (NOL) deduction. Refer to the instructions for more details on how to calculate this amount.

Enter the EZ, TTA, or LAMBRA NOL carryover deduction. Refer to the instructions for more details on how to calculate this amount.

Enter the disaster loss deduction. Refer to the instructions for more details on how to calculate this amount.

Enter the compensation of officers. Attach federal Form 1125-E or an equivalent schedule.

Enter the total salaries and wages that are not deducted elsewhere.

Enter the total amount spent on repairs and maintenance.

Enter the total amount of bad debts.

Enter the total amount of rents paid.

Enter the total amount of taxes paid. Refer to California Schedule A and the instructions.

Enter the total amount of interest paid. Attach the relevant schedule.

Enter the total amount of charitable contributions made. Attach the relevant schedule.

Enter the amount of depreciation deductions in this return not charged against book income this year.

Enter the amount of state tax refunds included in this return but not charged against book income this year.

Enter the amount of other deductions in this return not charged against book income this year.

Enter the total amount of deductions in this return not charged against book income this year. This is the sum of lines 8a through 8c.

Enter the value of depletable assets at the beginning of the taxable year.

Enter the value of depletable assets at the end of the taxable year.

Enter the total depletion amount. Attach the relevant schedule to support this entry.

Enter the total depreciation amount. Attach federal Form 4562 and FTB 3885 to support this entry.

Enter the amount of depreciation that has been claimed elsewhere on the return.

Subtract the amount in Line 21a from the amount in Line 20 and enter the result here.

Enter the accumulated depreciation for buildings and other fixed depreciable assets at the beginning of the taxable year.

Enter the accumulated depreciation for buildings and other fixed depreciable assets at the beginning of the taxable year.

Enter the accumulated depreciation for buildings and other fixed depreciable assets at the end of the taxable year.

Enter the accumulated depreciation for buildings and other fixed depreciable assets at the end of the taxable year.

Enter the amount of cash distributions.

Enter the amount of stock distributions.

Enter the amount of property distributions.

Indicate if you are making an election under IRC Section 197(f)(9)(B)(ii).

Enter the total amount spent on pension and profit-sharing plans.

Enter the total amount spent on employee benefit plans.

Enter the amount of depreciation expenses recorded on the corporation's books this year but not deducted in this return.

Enter the amount of state taxes recorded on the corporation's books this year but not deducted in this return.

Enter the amount of travel and entertainment expenses recorded on the corporation's books this year but not deducted in this return.

Enter the amount of other expenses recorded on the corporation's books this year but not deducted in this return.

Enter the total amount of expenses recorded on the corporation's books this year but not deducted in this return. This is the sum of lines 5a through 5d.

Check this box if this is the final return and the corporation has been dissolved.

Check this box if this is the final return and the corporation has been surrendered (withdrawn).

Check this box if this is the final return and the corporation has been merged or reorganized.

Check this box if this is the final return and the corporation has undergone an IRC Section 338 sale.

Check this box if this is the final return and the corporation has made a QSub election.

Enter any other increases (itemize) for line 1 of 4.

Enter any other increases (itemize) for line 2 of 4.

Enter any other increases (itemize) for line 3 of 4.

Enter any other increases (itemize) for line 4 of 4.

Enter the total amount for line 3.

Enter any other decreases (itemize) for line 1 of 2.

Enter any other decreases (itemize) for line 2 of 2.

Enter the total amount for line 6.

Enter the total amount by adding the values from line 7c and line 8d.

Enter the net income per return by subtracting the value in line 9 from the value in line 6.

Enter the total amount by adding the values from line 1 through line 3.

Enter the total amount by adding the values from line 5 and line 6.

Enter the balance at the end of the year by subtracting the value in line 7 from the value in line 4.

Enter the account number associated with the corporation.

Enter the amount for penalties and interest, if any. Maximum length is 12 characters.

Check this box if the estimate penalty is computed using Exception B or C on form FTB 5806. Refer to the instructions for more details.

Enter the total amount due by adding lines 38, 39, 41, and 43a, then subtracting line 40 from the result. Maximum length is 12 characters.

If the answer to the previous question is 'Yes,' enter the total balance of all DISAs (Deferred Intercompany Stock Accounts).

Enter the dollar amount last remitted.

Enter the cents amount last remitted.

Specify the method used for nondealer installment obligations.

Combine the amounts from lines 1 through 5 and revise the amount on Side 2, line 39 or line 40, as applicable. Write 'Schedule J' to the left of the revised line.

Enter the amount of accumulated depletion at the beginning of the taxable year for Column A.

Enter the amount of accumulated depletion at the beginning of the taxable year for Column B.

Enter the amount of accumulated depletion at the end of the taxable year for Column C.

Enter the amount of accumulated depletion at the end of the taxable year for Column D.

Enter the net value of land (after any amortization) at the beginning of the taxable year for Column B.

Enter the net value of land (after any amortization) at the end of the taxable year for Column D.

Enter the value of amortizable intangible assets at the beginning of the taxable year for Column A.

Enter the value of amortizable intangible assets at the end of the taxable year for Column C.

Enter the amount of accumulated amortization at the beginning of the taxable year for Column A.

Enter the amount of accumulated amortization at the beginning of the taxable year for Column B.

Enter the amount of accumulated amortization at the end of the taxable year for Column C.

Enter the amount of accumulated amortization at the end of the taxable year for Column D.

Enter the value of other assets at the beginning of the taxable year for Column B. Attach the relevant schedules.

Enter the value of other assets at the end of the taxable year for Column D. Attach the relevant schedules.

Enter the total value of assets at the beginning of the taxable year for Column B.

Enter the total value of assets at the end of the taxable year for Column D.

Enter the excess amount of capital losses over capital gains for the corporation.

Itemize and enter the taxable income not recorded on the corporation's books this year. This is the first line of the itemization.

Itemize and enter the taxable income not recorded on the corporation's books this year. This is the second line of the itemization.

Enter the total amount of taxable income not recorded on the corporation's books this year.

Enter the total amount from lines 1 through 5e.

Enter the balance at the beginning of the year as per Schedule M-2.

Enter the net income per books.

Enter the gross sales price for the property listed in Item 3, Column D.

Enter the cost or other basis plus any expenses of sale for the property listed in Item 3, Column E.

Calculate and enter the gain or loss by subtracting the amount in Column E from the amount in Column D for the property listed in Item 3.

Enter the gross sales price for the property listed in Item 4, Column D.

Enter the cost or other basis plus any expenses of sale for the property listed in Item 4, Column E.

Calculate and enter the gain or loss by subtracting the amount in Column E from the amount in Column D for the property listed in Item 4.

Enter the gross sales price for the property listed in Item 5, Column D.

Enter the cost or other basis plus any expenses of sale for the property listed in Item 5, Column E.

Calculate and enter the gain or loss by subtracting the amount in Column E from the amount in Column D for the property listed in Item 5.

Enter the gross sales price of the property.

Enter the cost or other basis of the property, including any expenses of sale.

Calculate and enter the gain or loss by subtracting the cost or other basis (Column E) from the gross sales price (Column D).

Enter the gross sales price of the property.

Enter the cost or other basis of the property, including any expenses of sale.

Calculate and enter the gain or loss by subtracting the cost or other basis (Column E) from the gross sales price (Column D).

Enter the gross sales price for the item listed in Line 5, Column D. This is the total amount received from the sale before any expenses are deducted.

Enter the cost or other basis plus any expenses of sale for the item listed in Line 5, Column E. This includes the original purchase price and any additional costs associated with the sale.

Calculate and enter the gain or loss for the item listed in Line 5, Column F by subtracting the amount in Column E from the amount in Column D.

Enter the gain from Schedule D-1, line 9 and/or any capital gain distributions for Line 6.

Enter the long-term capital gain from installment sales as reported on form FTB 3805E, line 26 or line 37 for Line 7.

Combine the amounts from Line 5 through Line 7 and enter the net long-term capital gain or loss for Line 8.

Enter the excess of net short-term capital gain (line 4) over net long-term capital loss (line 8) for Line 9.

Enter the excess of net long-term capital gain (line 8) over net short-term capital loss (line 4) for Line 10.

Total the amounts from Lines 9 and 10 and enter the result here and on Form 100, Side 1, line 5. If losses exceed gains, carry forward the losses to 2024 for Line 11.

Enter the value of buildings and other fixed depreciable assets at the beginning of the taxable year.

Enter the value of buildings and other fixed depreciable assets at the end of the taxable year.

Enter the beginning date of the fiscal year or the calendar year 2023 in the format MM/DD/YYYY.

Enter the ending date of the fiscal year in the format MM/DD/YYYY.

Provide any additional information as instructed in the form's instructions.

Enter the date of the final return in the format MM/DD/YYYY if this is the final return for the corporation.

Select this option if the condition specified by the form is met. This is a radio button field.

Select this option if the condition specified by the form is met. This is a radio button field.

Select this option if the condition specified by the form is met. This is a radio button field.

Select this option if the condition specified by the form is met. This is a radio button field.

Select this option if the condition specified by the form is met. This is a radio button field.

Select this option if the condition specified by the form is met. This is a radio button field.

Select this option if the condition specified by the form is met. This is a radio button field.

Select this option if the condition specified by the form is met. This is a radio button field.

Select this option if the condition specified by the form is met. This is a radio button field.

Select this option if the condition specified by the form is met. This is a radio button field.

Select this option if the condition specified by the form is met. This is a radio button field.

Select this option if the corporation is required to file this form.

Select this option if applicable. This is a radio button field.

Select this option if applicable. This is a radio button field.

Select this option if applicable. This is a radio button field.

Select this option if applicable. This is a radio button field.

Select this option if applicable. This is a radio button field.

Select this option if the condition specified in the form is met.

Select this option if the condition specified in the form is met.

Select this option if the condition specified in the form is met.

Select this option if the condition specified in the form is met.

Select this option if the condition specified in the form is met.

Select this option if the condition specified in the form is met.

Select this option if the condition specified in the form is met.

Select this option if the condition specified in the form is met.

Select this option if the condition specified in the form is met.

Select this option if applicable. This is a radio button field.

Select this option if applicable. This is a radio button field.

Select this option if the answer to the corresponding question is 'Yes'.

Select this option if the answer to the corresponding question is 'No'.

Select this option if the answer to the corresponding question is 'Yes'.

Select this option if the answer to the corresponding question is 'No'.

Enter the effective date of the election in the format MM/DD/YYYY if the answer to the corresponding question is 'Yes'.

Select this option if the answer to the corresponding question is 'Yes'.

Select this option if the answer to the corresponding question is 'No'.

Select this option if the answer to the corresponding question is 'Yes'.

Select this option if the answer to the corresponding question is 'No'.

Select this option if the answer to the corresponding question is 'Yes'.

Select this option if the answer to the corresponding question is 'No'.

Select this option if the answer to the corresponding question is 'Yes'.

Select this option if the answer to the corresponding question is 'Yes'.

Select this option if the answer to the corresponding question is 'No'.

Select this option if the answer to the corresponding question is 'Yes'.

Select this option if the answer to the corresponding question is 'No'.

Select this option if the answer to the corresponding question is 'Yes'.

Select this option if the answer to the question associated with field 3142 RB_0 is 'Yes'.

Select this option if the answer to the question associated with field 3142 RB_1 is 'No'.

Select this option if the answer to the question associated with field 3091a RB_Yes is 'Yes'.

Select this option if the answer to the question associated with field 3091a RB_No is 'No'.

Enter the net income (or loss) after state adjustments. This is calculated by subtracting the amount on line 16 from the amount on Side 1, line 9.

Enter the net income (or loss) for state purposes. If you are apportioning or allocating income, complete Schedule R. Refer to the instructions for more details.

Calculate the net income for tax purposes by combining the amounts on lines 19 through 21, then subtracting this total from the amount on line 18.

Enter the gross profit by subtracting the amount on line 2 from the amount on line 1c.

Enter the total amount of dividends received. Attach federal Schedule C (California Schedule H (100)).

Enter the interest earned on obligations of the United States and U.S. instrumentalities.

Enter the amount of other interest earned. Attach the relevant schedule.

Enter the total gross rents received.

Enter the total gross royalties received.

Enter the net income from capital gains. Attach federal Schedule D (California Schedule D).

Enter the ordinary gain or loss. Attach federal Form 4797 (California Schedule D-1).

Enter any other income or loss. Attach the relevant schedule.

Enter the total income by adding the amounts from line 3 through line 10.

Enter the amount of tax-exempt interest income recorded on the corporation's books this year but not included in this return.

Enter the amount of other income recorded on the corporation's books this year but not included in this return.

Enter the total amount of income recorded on the corporation's books this year but not included in this return. This is the sum of lines 7a and 7b.

Enter the net income per books for Schedule M-1, Line 1.

Check this box if the required information returns are not applicable.

Check this box if all required information returns have been filed with the Franchise Tax Board.

Check this box if all required information returns have not been filed with the Franchise Tax Board.

Enter the interest computed under the look-back method for completed long-term contracts. Attach form FTB 3834 to support this entry.

Enter the interest on tax attributable to installment sales of certain timeshares and residential lots.

Enter the inventory value at the beginning of the year.

Enter the total purchases made during the year.

Enter the cost of labor incurred during the year.

Enter any additional costs under IRC Section 263A and attach the relevant schedule.

Enter any other costs incurred and attach the relevant schedule.

Calculate the total by adding lines 1 through 4b.

Enter the inventory value at the end of the year.

Calculate the cost of goods sold by subtracting line 6 from line 5. Enter the result here and on Side 4, Schedule F, line 2.

Specify the method used for inventory valuation.

Select this option if applicable.

Select this option if applicable.

Check this box if the LIFO inventory method was adopted for any goods during this taxable year. If checked, you must attach federal Form 970.

Enter the amount of closing inventory under the LIFO method for this taxable year.

Enter the value of other investments at the beginning of the taxable year. Attach the relevant schedule(s) for detailed information.

Enter the value of other investments at the end of the taxable year. Attach the relevant schedule(s) for detailed information.

Enter the amount of accounts payable at the beginning of the taxable year.

Enter the amount of accounts payable at the end of the taxable year.

Enter the amount of mortgages, notes, and bonds payable in less than 1 year at the beginning of the taxable year.

Enter the amount of mortgages, notes, and bonds payable in less than 1 year at the end of the taxable year.

Enter the amount of other current liabilities at the beginning of the taxable year. Attach the relevant schedule(s).

Enter the amount of other current liabilities at the end of the taxable year. Attach the relevant schedule(s).

Enter the amount of loans from stockholders at the beginning of the taxable year. Attach the relevant schedule(s).

Enter the amount of loans from stockholders at the end of the taxable year. Attach the relevant schedule(s).

Enter the amount of mortgages, notes, and bonds payable in 1 year or more at the beginning of the taxable year.

Enter the amount of mortgages, notes, and bonds payable in 1 year or more at the end of the taxable year.

Enter the amount of other liabilities at the beginning of the taxable year. Attach the relevant schedule(s).

Enter the amount of other liabilities at the end of the taxable year. Attach the relevant schedule(s).

Enter the total liabilities and stockholders' equity at the beginning of the taxable year in Column B.

Enter the total liabilities and stockholders' equity at the end of the taxable year in Column D.

Enter the value of loans to stockholders or officers at the beginning of the taxable year. Attach the relevant schedule for detailed information.

Enter the value of loans to stockholders or officers at the end of the taxable year. Attach the relevant schedule for detailed information.

Enter the value of mortgage and real estate loans at the beginning of the taxable year.

Enter the value of mortgage and real estate loans at the end of the taxable year.

Select the appropriate option for this field.

Subtract the amount in Line 29 from the amount in Line 11 to calculate the net income before state adjustments. Enter the result here and on Side 1, Line 1.

Enter the title of the officer signing the form.

Enter the date of signing in the format MM/DD/YYYY.

Enter the email address of the officer signing the form (optional).

Enter the telephone number of the signee. It should be 10 digits long.

Enter any other deductions not listed elsewhere. Attach the relevant schedule to support this entry.

If the answer to question 1 or 3 is 'Yes,' enter the country of the ultimate parent. If the answer to question 1, 2, or 3 is 'Yes,' provide a statement of ownership with names, addresses, and percentages of stock owned. If the owner is an individual, provide their Social Security Number or Individual Taxpayer Identification Number.

Enter the overpayment from the prior year that is allowed as a credit for this year.

Enter the estimated tax payments made for the year 2023. Refer to the instructions for more details.

Enter the amount of withholding from Form 592-B and/or 593 for the year 2023. Refer to the instructions for more details.

Enter the amount paid with the extension of time to file the tax return.

Enter the total payments by adding the amounts from line 31 through line 34.

Enter the amount from line 40 that you want to be credited to the 2024 estimated tax.

Enter the refund amount by subtracting line 41 from line 40.

Enter the date the preparer signed the form in the format MM/DD/YYYY.

Check this box if the preparer is self-employed.

Enter the Preparer's Taxpayer Identification Number. It can be up to 17 characters long.

Enter the name and address of the firm (or yours, if self-employed). This is line 1 of 2.

Enter the name and address of the firm (or yours, if self-employed). This is line 2 of 2.

Enter the Firm's Federal Employer Identification Number. It should be up to 10 characters long.

Enter the telephone number of the preparer. This should be a 10-digit number.

Provide a description of the property, such as '100 shares of Z Co.'

Enter the date the property was acquired in the format MM/DD/YYYY.

Enter the date the property was sold in the format MM/DD/YYYY.

Enter the gross sales price of the property.

Enter the cost or other basis of the property plus any expenses of the sale.

Calculate and enter the gain or loss by subtracting the amount in Column E from the amount in Column D.

Provide a description of the property, such as '100 shares of Z Co.'

Enter the date the property was acquired in the format MM/DD/YYYY.

Enter the date the property was sold in the format MM/DD/YYYY.

Enter the gross sales price of the property.

Enter the cost or other basis of the property plus any expenses of the sale.

Calculate and enter the gain or loss by subtracting the amount in Column E from the amount in Column D.

Provide a description of the property, such as '100 shares of Z Co.'

Enter the date the property was acquired in the format MM/DD/YYYY.

Enter the date the property was sold in the format MM/DD/YYYY.

Provide a description of the property, such as '100 shares of Z Co.'

Enter the date the property was acquired in the format MM/DD/YYYY.

Enter the date the property was sold in the format MM/DD/YYYY.

Provide a description of the property, such as '100 shares of Z Co.'

Enter the date the property was acquired in the format MM/DD/YYYY.

Enter the date the property was sold in the format MM/DD/YYYY.

Provide a description of the property in Item 4, Column A (e.g., 100 shares of Z Co.).

Enter the date the property in Item 4 was acquired in the format MM/DD/YYYY.

Enter the date the property in Item 4 was sold in the format MM/DD/YYYY.

Provide a description of the property in Item 5, Column A (e.g., 100 shares of Z Co.).

Enter the date the property in Item 5 was acquired in the format MM/DD/YYYY.

Enter the date the property in Item 5 was sold in the format MM/DD/YYYY.

Enter the date of the last report filed in the format MM/DD/YYYY.

Enter the value of appropriated retained earnings at the beginning of the taxable year in Column B. Attach a schedule.

Enter the value of appropriated retained earnings at the end of the taxable year in Column D. Attach a schedule.

Enter the value of unappropriated retained earnings at the beginning of the taxable year in Column B.

Enter the value of unappropriated retained earnings at the end of the taxable year in Column D.

Enter the nature of the tax for the first row in Schedule A, Column A.

Enter the taxing authority for the first row in Schedule A, Column B.

Enter the total amount for the first row in Schedule A, Column C. Maximum length is 12 characters.

Enter the nondeductible amount for the first row in Schedule A, Column D. Maximum length is 12 characters.

Enter the nature of the tax for the second row in Schedule A, Column A.

Enter the taxing authority for the second row in Schedule A, Column B.

Enter the total amount for the second row in Schedule A, Column C. Maximum length is 12 characters.

Enter the nondeductible amount for the second row in Schedule A, Column D. Maximum length is 12 characters.

Enter the total amount for the third row in Schedule A, Column C. Maximum length is 12 characters.

Enter the nondeductible amount for the third row in Schedule A, Column D. Maximum length is 12 characters.

Enter the gross receipts or gross sales for Schedule F, Line 1a. Maximum length is 12 characters.

Enter the amount for returns and allowances for Schedule F, Line 1b. Maximum length is 12 characters.

Enter the balance for Schedule F, Line 1c. Maximum length is 12 characters.

Enter the cost of goods sold for Schedule F, Line 2. Attach federal Form 1125-A (California Schedule V). Maximum length is 12 characters.

Enter the total amount of remaining installments for LIFO recapture due to S corporation election under IRC Section 1363(d) deferral.

Enter the current year installment amount due.

Enter the adjustments to shareholders' equity at the beginning of the taxable year in Column B. Attach a schedule.

Enter the adjustments to shareholders' equity at the end of the taxable year in Column D. Attach a schedule.

Enter the specific deduction amount for organizations under R&TC Section 23701r or 23701t. Refer to the instructions for more details.

Enter the net income (or loss) before any state adjustments. Refer to the instructions for more details.

Enter the amount deducted for foreign or domestic tax based on income or profits as reported in Schedule A.

Enter the amount deducted for tax under the provisions of the Corporation Tax Law as reported in Schedule A.

Enter the interest earned on government obligations.

Enter the net California capital gain from Side 6, Schedule D, line 11.

Enter the amount of depreciation and amortization in excess of the amount allowed under California law. Attach form FTB 3885.

Enter the net income from corporations not included in the federal consolidated return. Refer to the instructions for more details.

Enter any other additions. Attach the relevant schedule(s).

Enter the total amount by adding lines 1 through 8.

Enter the value of common stock at the beginning of the taxable year in Column B.

Enter the value of common stock at the end of the taxable year in Column C.

Enter the value of common stock at the end of the taxable year in Column D.

Enter the amount of preferred stock at the beginning of the taxable year.

Enter the amount of preferred stock at the end of the taxable year.

Enter the amount of common stock at the beginning of the taxable year.

Enter the amount of alternative minimum tax for the corporation. Refer to Schedule P (100) and the instructions for details on how to calculate this amount.

Enter the total tax amount by adding the amounts from line 28 and line 29.

Enter the use tax amount. This is not a total line. Refer to the instructions for more details.

Enter the payments balance. If the amount on line 35 is more than the amount on line 36, subtract line 36 from line 35.

Enter the use tax balance. If the amount on line 36 is more than the amount on line 35, subtract line 35 from line 36.

Enter the franchise or income tax due. If the amount on line 30 is more than the amount on line 37, subtract line 37 from line 30.

Enter the overpayment amount. If the amount on line 37 is more than the amount on line 30, subtract line 30 from line 37.

Enter the name of the tax credit you are claiming on line 24.

Enter the three-digit code for the tax credit you are claiming on line 24.

Enter the amount of the tax credit you are claiming on line 24.

Enter the name of the tax credit you are claiming on line 25.

Enter the three-digit code for the tax credit you are claiming on line 25.

Enter the amount of the tax credit you are claiming on line 25.

If you are claiming more than two tax credits, refer to the instructions for additional details.

Add the amounts on lines 24 through 26 to get the total tax credits.

Provide the name associated with the credit recapture.

Enter the amount for the credit recapture.

Enter the amount of federal income tax paid by the corporation.

Enter the tax percentage applicable to your corporation.

Calculate the tax by multiplying the amount on line 22 by the tax percentage. Ensure that this amount is at least the minimum franchise tax, if applicable. Refer to the instructions for more details.

Calculate the balance by subtracting the amount on line 27 from the amount on line 23. Ensure that this amount is at least the minimum franchise tax, if applicable.

Add the amounts from Line 12 through Line 28 and enter the total here.

Enter the total amount spent on travel and entertainment.

Enter the deductible amounts from the total travel and entertainment expenses.

Enter the cost of treasury stock at the beginning of the taxable year in Column B.

Enter the cost of treasury stock at the end of the taxable year in Column D.