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California S Corporation
TAXABLE YEAR
FORM
100S
2006
Franchise or Income Tax Return
For calendar year 2006 or fiscal year beginning month ______ day ______ year ______, and ending month ______ day ______ year ______ .
California corporation number
Federal employer identification number (FEIN)
Check if corporation has:
Refund on line 40
-
or Amount due on line 42
Corporation name
Address including Suite, Room, or PMB no.
City
State
ZIP Code
Schedule Q Questions:
A FINAL RETURN? Dissolved Surrendered (withdrawn) Merged/Reorganized
IRC Section 338 sale QSub election enter date ____________________________________
(continued on Side 2)
Ordinary income (loss) from trade or business activities from Schedule F (Form 100S, Side 3), line 22 or
federal Form 1120S, line 21. If Schedule F (Form 100S, Side 3) was not completed, attach federal
Form 1120S, page 1, and supporting schedules . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Foreign or domestic tax based on income or profits and California franchise or income tax deducted . . . . . . . .
2
3 Interest on government obligations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
4 Net capital gain from Schedule D (100S), Section A & Section B. Attach Schedule D (100S).
See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
5 Depreciation and amortization adjustments. Attach Schedule B (100S) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
6 Portfolio income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
7 Other additions. Attach schedule(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7
8 Total. Add line 1 through line 7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8
9 Dividends received deduction. Attach Schedule H (100S) . . . . . . . . .
9
0 Water’s-edge dividend deduction. Attach Schedule H (100S). . . . . . .
0
Contributions. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 EZ, LAMBRA, or TTA business expense and EZ net interest
deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
3 Other deductions. Attach schedule(s). . . . . . . . . . . . . . . . . . . . . . . . .
3
4 Total. Add line 9 through line 13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
5 Net income (loss) after state adjustments. Subtract line 14 from line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
6 Net income (loss) for state purposes. Use Schedule R if apportioning income . . . . . . . . . . . . . . . . . . . . . . . . . .
6
7 R&TC Section 23802(e) deduction. See instructions . . . . . . . . . . . . .
7
8 Net operating loss carryover deduction. See instructions . . . . . . . . .
8
9 Pierce’s disease, EZ, LARZ, TTA, or LAMBRA NOL carryover
deduction. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9
20 Disaster loss carryover deduction. See instructions. . . . . . . . . . . . . .
20
2 Net income for tax purposes. Combine line 17 through line 20. Subtract the result from line 16. . . . . . . . . . . . .
2
22 Tax. ______% x line 21 (at least minimum franchise tax plus QSub annual tax(es), if applicable).
See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
23 Credit name _____________________code no. __ __ __ amount . .
23
24 Credit name _____________________code no. __ __ __ amount . .
24
25 To claim more than two credits, see instructions . . . . . . . . . . . . . . . .
25
26 Add line 23 through line 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26
27 Balance. Subtract line 26 from line 22 (not less than minimum franchise tax plus QSub annual tax(es),
if applicable) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
28 Tax from Schedule D (100S). Attach Schedule D (100S). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
29 Excess net passive income tax. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29
30 Total tax. Add line 27 through line 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
3 Overpayment from prior year allowed as a credit . . . . . . . . . . . . . . . .
3
32 2006 Estimated tax payments/QSub payments. See instructions. . .
32
33 2006 Nonresident or real estate withholding. See instructions. . . . . .
33
34 Amount paid with extension of time to file tax return . . . . . . . . . . . . .
34
35 Total payments. Add line 31 through line 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35
Form 100S
2006 Side
3611063
C1