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2023 form 100 instructions

Instructions for Schedule B C D H (100S) - e-Form RS Login 2025

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The document is the 2023 California S Corporation Tax Booklet, which provides detailed instructions and forms for S corporations to file their franchise or income tax returns. It includes Form 100S, various schedules (B, C, D, H, K-1, QS), and guidelines on topics such as depreciation, tax credits, capital gains and losses, net operating loss computations, and payment extensions. The booklet outlines the requirements for filing taxes in California for S corporations and includes updates on tax law changes relevant to the current year.

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