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5. Submit the form Online through MyFTB . In the services menu, select File a Power of Attorney. Mail your form. POA/TIA Unit Franchise Tax Board. PO Box 2828. Rancho Cordova CA 95741-2828.
Visit 540NR Booklet for more information. A nonresident return is required when a resident spouse and a nonresident spouse wish to file a joint return.
Without payment: When sending in a California tax return without a payment, use the following address: Franchise Tax Board, PO Box 942840, Sacramento, CA 94240-0001.
All corporations subject to the franchise tax, including banks, financial corporations, RICs, REITs, FASITs, corporate general partners of partnerships, and corporate members of LLCs doing business in California, must file Form 100 and pay at least the minimum franchise tax as required by law.
General Information. C corporations filing on a waters-edge basis are required to use Form 100W to file their California tax returns. In general, waters-edge rules provide for an election out of worldwide combined reporting.
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B. When to File Filing Form 100X. Sending a letter with copies of the federal changes to: Mail Corporation RAR. Franchise Tax Board. PO Box 942857. Sacramento, CA 94257-0501.
In addition, some Forms 1040, 1040-A, 1040-EZ, and 1041 cannot be e-filed if they have attached forms, schedules, or documents that IRS does not accept electronically.
Write the California corporation number and 2000 Form 100X on the check or money order. Mail Form 100X with the check or money order to: FRANCHISE TAX BOARD PO BOX 942857 SACRAMENTO CA 94257-0501 Note: If the corporation must pay its tax liability using EFT, all payments must be remitted by EFT to avoid penalties.
All corporations subject to the franchise tax, including banks, financial corporations, RICs, REITs, FASITs, corporate general partners of partnerships, and corporate members of LLCs doing business in California, must file Form 100 and pay at least the minimum franchise tax as required by law.
The Franchise Tax Board (FTB) offers e-filing for corporations filing Form 100X.

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