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The document is the California S Corporation Franchise or Income Tax Return Form 100S for the taxable year 2011. It includes instructions for completing the form, details on income and deductions, and various schedules related to business activities, tax credits, and shareholder information. The form is designed for S corporations operating in California to report their income, calculate taxes owed, and provide necessary financial information.

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What is form 100 used for?

Use Form 100-ES, Corporation Estimated Tax, to figure and pay estimated tax for a corporation. Corporations are required to pay the following percentages of the estimated tax liability during the taxable year: 30 percent for the first required installment.

What are the eligibility requirements for an S corporation?

To qualify for S corporation status, the corporation must meet the following requirements: Be a domestic corporation. Have only allowable shareholders. Have no more than 100 shareholders. Have only one class of stock.

What is form 100S for?

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.

Why would I get a certified letter from the Franchise Tax Board?

The Franchise Tax Board will send a notice or letter to personal taxpayers and business entities for issues that may include but not limited to: You have a balance due. You are due a larger or smaller refund. We need to notify you of delays in processing your return.

What is the form 100S payment?

100S: Original due date is the 15th day of the 3rd month after the close of the taxable year and extended due date is the 15th day of the 9th month after the close of the taxable year. Note: This does not extend the time for payment of tax; the full amount of tax must be paid by the original due date.