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General Information. Form 100S is used if a corporation has elected to be a small business corporation (S corporation). All federal S corporations subject to California laws must file Form 100S and pay the greater of the minimum franchise tax or the 1.5% income or franchise tax.
Use Form 109, California Exempt Organization Business Income Tax Return, to figure the tax on the unrelated business income of the organization. Filing Form 109 does not replace the requirement to file Form 199, California Exempt Organization Annual Information Return, or FTB 199N.
You must submit the Statement of Information whether or not your company has conducted any business. There is a $20 filing fee and a $5 disclosure fee. You may file online.
Form 100S California S Corporation Franchise or Income Tax Return. Form 100-W Corporation Franchise or Income Tax ReturnWaters-Edge Filers. Form 100-WE Waters-Edge Election. Form 100-X Amended Corporation Franchise or Income Tax Return.
ing to California state law, all California corporations, nonprofits, and LLCs must file a California Statement of Information also called an annual report. These statements must be filed with the California Secretary of State each year OR every other year depending on what type of business you own.
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Use Form 109, California Exempt Organization Business Income Tax Return, to figure the tax on the unrelated business income of the organization. Filing Form 109 does not replace the requirement to file Form 199, California Exempt Organization Annual Information Return, or FTB 199N.
This form is due within 90 days of initial registration and every two years thereafter.
Every domestic nonprofit, credit union and consumer cooperative corporation must file a Statement of Information with the California Secretary of State, within 90 days after the filing of the initial Articles of Incorporation, and biennially* thereafter during the applicable filing period.
Form SI-100 Statement of Information can be filed online at . The form can be only completed by a corporate attorney or by the organization itself. There is a $20 filing fee that accompanies Form SI-100.
This form is due withing 90 days of initial registration and every two years thereafter.

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