California Form 100-We - Water'S-Edge Election - 2007


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 (including 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
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.
single return is filed on a combined basis. See
combined group that has different fiscal-
R&TC Section 25113 for more information.
year ends, the election beginning date is the
Enter the corporation name, California
List all taxpayers covered by the common
beginning date of the taxable year of the last
Corporation number, federal employer
parent’s election on this page. An election
member of the group to file its return and
identification number (FEIN), if applicable,
made on a group return of a self-assessed
make the election. For example, if one member
and address as they appear on Form 100W.
combined reporting group shall constitute an
of the water’s-edge group has a January 1,
Enter the name of the corporation making the
election by each taxpayer member included in
2007 to December 31, 2007, taxable year
election in the space provided described as
that group return.
and the second member has an April 1,
electing corporation.
2007 to March 31, 2008, taxable year, the
Enter the beginning date of the water’s-edge
Be sure to check the box if a common parent is
beginning date of this water’s-edge election is
election in the space provided. This date is
electing on behalf of members of the controlled
April 1, 2007. See R&TC Section 25113(c)(3)
generally the same as the beginning date for
group included in the water’s-edge combined
for more information.
the taxable year that appears on Form 100W or
report. If there is no common parent election,
Form 100S for the first year of the election. If
An officer of the electing corporation must sign
each electing member of the water’s-edge
the corporation is a member of a water’s-edge
and date the election.
group should file its own election, even if a
Form 100-WE


00 votes

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