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Personal FormWithout paymentWith payment540 540 2EZ 540NR Schedule XFranchise Tax Board PO Box 942840 Sacramento CA 94240-0001Franchise Tax Board PO Box 942867 Sacramento CA 94267-0001540 (Scannable)Franchise Tax Board PO Box 942840 Sacramento CA 94240-0001Franchise Tax Board PO Box 942867 Sacramento CA 94267-0001 Sep 22, 2021
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.
S Corporations in California must file their Corporate tax return (FTB Form 100S), by the 15th day of the 3rd month following the close of the taxable year March 15th for calendar year filers). California grants an automatic 6 month state tax extension for Corporations to file their return.
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.
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.
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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.
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.
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.
Use Form 100X to amend a previously filed Form 100, Form 100S, or Form 100W, California Corporation Franchise or Income Tax Return Waters-Edge Filers. A claim for refund of an overpayment of tax should be made by filing Form 100X.
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.

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