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How to change 2004 California S Corporation Franchise or Income Tax Return. Form 100S online

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Which entities must pay an $800 annual fee to the state of California?

Business entities such as LLCs, LLPs, and LPs are subject to an $800 annual tax.

What is ftb form 100X?

A claim for refund of an overpayment of tax should be made by filing Form 100X. If the corporation is filing an amended tax return in response to a billing notice the corporation received, the corporation will continue to receive billing notices until the amended tax return is accepted.

Do I need to file a California state tax return if I don't owe?

Yes, you are required to file a California state return even if you don't owe.

Who must file California form 100S?

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.

What is a form 100 payment?

Purpose. Use Form 100-ES to figure and pay estimated tax for a corporation. Estimated tax is the amount of tax the corporation expects to owe for the taxable year.

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