California Form 100-We - Water'S-Edge Election - 2010


Water’s-Edge Election
Sign Form 100-WE and attach to the back of Form 100W, or Form 100S. Keep a copy for the corporation’s records.
Corporation name
Key California corporation number
Address (suite, room, or PMB no.)
ZIP Code
The electing corporation, ____________________________, elects to file on a water’s-edge basis pursuant to Revenue and Taxation
Code (R&TC) Sections 25110 and 25113.
Check here if the common parent is electing on behalf of the water’s-edge group. List each corporation covered by this election
below. As the common parent of a controlled group, the corporation hereby elects for all members of the controlled group that are
includable in the water’s-edge combined report.
The election shall begin on the first day of the taxable year,
_______________________________, for which the election
can be made and shall, except as otherwise provided by statute or herein, continue for 84 calendar months from that date.
The election shall remain in effect until terminated.
TERMINATION: The election may be terminated in accordance with the rules provided by R&TC Section 25113.
Electing Corporation Name
Signature of Officer of Electing Corporation
Electing Corporation Number
Print or Type Name and Title of Signing Officer
Corporations Covered by the Water’s-Edge Election
Key California corporation name
Key California corporation number
Common parent name
FEIN (if applicable)
List of corporations covered by the election
Corporation name
California corporation number
For definition of a Key Corporation, see FTB Pub. 1061, Guidelines for Corporations Filing a Combined Report. Attach additional sheets if necessary.
group should file its own election, even if a
election. If the corporation is a member of a
single return is filed on a combined basis. See
water’s-edge combined group that has different
Enter the corporation name, California
R&TC Section 25113 for more information.
fiscal-year ends, the election beginning date is
corporation number, federal employer
List all taxpayers covered by the common
the beginning date of the taxable year of the last
identification number (FEIN), if applicable, and
parent’s election on this page. An election
member of the group to file its return and make
address as listed on Form 100W or Form 100S.
made on a group return of a self-assessed
the election. For example, if one member of the
Enter the name of the corporation making the
combined reporting group shall constitute an
water’s-edge group has a January 1, 2010 to
election in the space provided described as
election by each taxpayer member included in
December 31, 2010 taxable year, and the second
electing corporation.
that group return.
member has an April 1, 2010 to March 31,
2011 taxable year, the beginning date of this
Be sure to check the box if a common parent is
Enter the beginning date of the water’s-edge
water’s-edge election is April 1, 2010. See R&TC
electing on behalf of members of the controlled
election in the space provided. This date is
Section 25113(c)(3) for more information.
group included in the water’s-edge combined
generally the same as the beginning date for
report. If there is no common parent election,
the taxable year that appears on Form 100W
An officer of the electing corporation must sign
each electing member of the water’s-edge
or Form 100S for the first taxable year of the
and date the election.
Form 100-WE


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