Get 100 Booklet to see the instructions for the 100 Form
California Corporation
FORM
TAXABLE YEAR
100
2010
Franchise or Income Tax Return
For calendar year 2010 or fiscal year beginning month ____ day ____ year _____, and ending month ____ day ____ year _____ .
Corporation name
California corporation number
Address (suite, room, or PMB no.)
FEIN
-
City
State
ZIP Code
Schedule Q Questions
(continued on Side 2)
B . Is income included in a combined report of a
unitary group?
. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
A . FINAl reTurN?
Dissolved
Surrendered (withdrawn)
2. If “Yes,” indicate:
wholly within CA (R&TC 25101.15)
Merged/Reorganized
IRC Section 338 sale
QSub election
within and outside of CA
Enter date
_________________________________________
3. Is there a change in the members listed in
2. DeFerreD INCOMe. Did this corporation elect to defer
Schedule R-7 from the prior year? . . . . . . . . . . . . . .
Yes
No
income from the discharge of indebtedness as described
4. Enter the number of members (including parent
in IRC Section 108(i) for federal purposes? . . . . . . .
Yes
No
or key corporation) listed in the Schedule R-7,
If “Yes,” enter the federal deferred income from
Part I, Section A, subject to income or franchise tax . .
___________
discharge of indebtedness. . . . . . . . . . . . . . . . . . . . .
$___________
5. Is form FTB 3544 and/or 3544A attached to the return?
Yes
No
00
Net income (loss) before state adjustments. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
00
2 Amount deducted for foreign or domestic tax based on income or profits from Schedule A . . . . . . . . . . . . . . . .
2
3 Amount deducted for tax under the provisions of the Corporation Tax Law from Schedule A . . . . . . . . . . . . . . .
3
00
00
4 Interest on government obligations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
00
5 Net California capital gain from Side 5, Schedule D, line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
00
6 Depreciation and amortization in excess of amount allowed under California law. Attach form FTB 3885 . . . . . .
6
00
7 Net income from corporations not included in federal consolidated return. See instructions. . . . . . . . . . . . . . . .
7
8 Other additions. Attach schedule(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8
00
00
9 Total. Add line 1 through line 8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9
00
0 Intercompany dividend deduction. Attach Schedule H (100) . . . . . . . .
0
00
Dividends received deduction. Attach Schedule H (100) . . . . . . . . . . .
00
2 Additional depreciation allowed under CA law. Attach form FTB 3885 .
2
3 Capital gain from federal Form 1120, line 8 . . . . . . . . . . . . . . . . . . . . .
3
00
00
4 Contributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
00
5 EZ, LAMBRA, or TTA business expense and EZ net interest deduction. .
5
00
6 Other deductions. Attach schedule(s). . . . . . . . . . . . . . . . . . . . . . . . . .
6
00
7 Total. Add line 10 through line 16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7
8 Net income (loss) after state adjustments. Subtract line 17 from line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8
00
00
9 Net income (loss) for state purposes. Complete Schedule R if apportioning income. See instructions . . . . . . . .
9
00
20 Net operating loss (NOL) carryover deduction. See instructions . . . . .
20
2 Pierce’s disease, EZ, LARZ, TTA, or LAMBRA NOL carryover deduction.
00
See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
22 Disaster loss carryover deduction. See instructions. . . . . . . . . . . . . . .
22
00
00
23 Net income for tax purposes. Combine line 20 through line 22. Then, subtract from line 19 . . . . . . . . . . . . . . . .
23
00
24 Tax. __________% x line 23 (not less than minimum franchise tax, if applicable) . . . . . . . . . . . . . . . . . . . . . . .
24
25 New jobs credit. . . . . . . . a) amount generated
___________________ b) amount claimed . . . . . . . . . . . . . .
25b
00
00
26a Credit name _______________________code no. __ __ __ amount . 26a
b Credit name _______________________code no. __ __ __ amount . 26b
00
00
27 To claim more than two credits, see instructions . . . . . . . . . . . . . . . . .
27
28 Add line 25b through line 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
28
00
00
29 Balance. Subtract line 28 from line 24 (not less than minimum franchise tax, if applicable) . . . . . . . . . . . . . . . .
29
00
30 Alternative minimum tax. Attach Schedule P (100). See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
30
00
3 Total tax. Add line 29 and line 30. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
00
32 Overpayment from prior year allowed as a credit . . . . . . . . . . . . . . . . .
32
33 200 estimated tax payments. See instructions . . . . . . . . . . . . . . . . .
33
00
00
34 2010 Withholding (Form 592-B and/or 593). See instructions . . . . . . . .
34
00
35 Amount paid with extension of time to file tax return . . . . . . . . . . . . . .
35
00
36 Total payments. Add line 32 through line 35 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
36
3601103
Form 100
2010 Side
C1