2022 Instructions for Form 100S - S Corporation Tax Booklet 2022 Instructions for Form 100S - S Corp-2026

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  1. Click ‘Get Form’ to open the document in our platform.
  2. Begin by reviewing the Table of Contents to familiarize yourself with the sections, including Form 100S, Schedule B, Schedule C, and others.
  3. Fill out your corporation's information on the first page, ensuring accuracy in your California corporation number and FEIN.
  4. Proceed to complete each section methodically. For example, when filling out Schedule B for depreciation, ensure you enter the correct dates and amounts.
  5. Utilize our editor’s features to highlight important instructions or add notes as needed for clarity while completing each schedule.
  6. Once all sections are filled out, review your entries for any errors or omissions before finalizing the document.
  7. Save your completed form and consider using our platform’s e-signature feature if required before submission.

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Form 100S is essential for California S corporations to report income, deductions, and credits. This form is necessary for compliance with state tax laws. It ensures that corporations meet their franchise tax obligations.
H. Where to File Mail Form 100S with payment to: Mail Franchise Tax Board. PO Box 942857. Sacramento, CA 94257-0501. e-filed returns: Mail form FTB 3586, Payment Voucher for Corporations and Exempt Organizations e-filed Returns, with payment to: Mail Franchise Tax Board. PO Box 942857. Sacramento, CA 94257-0531.
Form SI-100, Statement of Information, is a one-page informational form filed with the California Secretary of State that provides information about addresses, corporate officers and corporate filing agents.
In order to become an S corporation, the corporation must submit Form 2553, Election by a Small Business Corporation signed by all the shareholders. See the Instructions for Form 2553 PDF for all required information and to determine where to file the form.
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. The tax rate for financial S corporations is 3.5%.

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S corporations are subject to the annual $800 minimum franchise tax.

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