California Form 100-We - Water'S-Edge Election - 2005


Water’s-Edge Election
Sign Form 100-WE and attach to the back of Form 100W or Form 100S. Keep a copy for your records.
Corporation name
Key California corporation number
Address (Number and street or PO Box)
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 seven years (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/Electing Corporation Number
Signature of Officer of Electing Corporation
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
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.
If the corporation is a member of a
water’s-edge group should file its own
water’s-edge combined group that has
election, even if a single return is filed on a
Enter the corporation name, California
different fiscal-year ends, the election
combined basis. For more information, see
Corporation number, federal employer
beginning date is the beginning date of the
R&TC Section 25113. List all taxpayers
identification number (FEIN), if applicable,
taxable year of the last member of the group
covered by the common parent’s election on
and address as they appear on Form 100W.
to file its return and make the election. For
this page. An election made on a group return
Enter the name of the corporation making the
example, if one member of the water’s-edge
of a self-assessed combined reporting group
election in the space provided described as
group has a January 1, 2005 to
shall constitute an election by each taxpayer
electing corporation.
December 31, 2005 taxable year and the
member included in that group return.
second member has an April 1, 2005 to
Be sure to check the box if a common parent
Enter the beginning date of the water’s-edge
March 31, 2006 taxable year, the beginning
is electing on behalf of members of the
election in the space provided. This date is
date of this water’s-edge election is
controlled group included in the water’s-edge
generally the same as the beginning date for
April 1, 2005.
combined report. If there is no common
the taxable year that appears on Form 100W
parent election, each electing member of the
An officer of the electing corporation must sign
or Form 100S for the first year of the election.
and date the election.
Form 100-WE


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