Form 100s - California S Corporation Franchise Or Income Tax Return - 2004 Page 2
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Schedule F
Computation of Trade or Business Income. See instructions.
1
a) Gross receipts or sales _______________ b) Less returns and allowances ________________ c) Balance
1c
2
Cost of goods sold from Schedule V, line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
3
Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
4
Net gain (loss). Attach schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
¼ ¼ ¼ ¼ ¼
5
Other income (loss). Attach schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
6
Total income (loss). Combine line 3 through line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
7
Compensation of officers. Attach schedule. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7
¼ ¼ ¼ ¼ ¼
8
Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8
9
Repairs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9
10
Bad debts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10
¼ ¼ ¼ ¼ ¼
11
Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11
12
Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12
13
Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13
¼ ¼ ¼ ¼ ¼
14
a) Depreciation ____________ b) Less depreciation reported elsewhere on return ____________ Balance
14
15
Depletion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15
16
Advertising . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16
17
Pension, profit-sharing plans, etc. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17
18
Employee benefit programs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
18
19
a) Total travel and entertainment _______________________________ b) Deductible amount . . . . . . . . . . . .
19b
¼ ¼ ¼ ¼ ¼
20
Other deductions. Attach schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
20
¼ ¼ ¼ ¼ ¼
21
Total deductions. Add line 7 through line 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
21
¼ ¼ ¼ ¼ ¼
22
Ordinary income (loss) from trade or business. Subtract line 21 from line 6. Enter here and on Side 1, line 1
22
Schedule V Cost of Goods Sold
1 Inventory at beginning of year . . . . . . . . . . . . .
5 Other costs. Attach schedule . . . . . . . . . . . . . . .
¼
2 Purchases . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 Total. Add line 1 through line 5 . . . . . . . . . . . . .
¼
3 Cost of labor . . . . . . . . . . . . . . . . . . . . . . . . . .
7 Inventory at end of year . . . . . . . . . . . . . . . . . .
¼
¼
4 Other IRC Sec. 263A costs. Attach schedule .
8 Cost of goods sold. Subtract line 7 from line 6
Was there any substantial change in the manner of determining quantities, costs, or valuations between opening and closing inventory? . . . . . . .
Yes
No
If “Yes,’’ attach an explanation. Enter California seller’s permit number, if any
_____________________ Method of inventory valuation _________________
¼
Check if the LIFO inventory method was adopted this taxable year for any goods. If checked, attach federal Form 970 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
¼
If the LIFO inventory method was used for this taxable year, enter the amount of closing inventory computed under LIFO . . . . . . . .
____________________
Schedule J
Add-On Taxes or Recapture of Tax Credits. See instructions.
¼
1 LIFO recapture due to S corporation election (IRC Sec. 1363(d) deferral: $__________________) . . . . . . . . . . . . . . . . .
1
¼
2 Interest computed under the look-back method for completed long-term contracts (attach form FTB 3834) . . . . . . . . . .
2
¼
3 Interest on tax attributable to installment: a) Sales of certain timeshares and residential lots . . . . . . . . . . . . . . . . . . . . .
3a
¼
b) Method for nondealer installment obligations . . . . . . . . . . . . . . . . . . . . . .
3b
¼
4 IRC Section 197(f)(9)(B)(ii) election . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
¼
5 Credit recapture name:________________________________________________________________ . . . . . . . . . . .
5
6 Combine line 1 through line 5. Revise the amount on Side 1, line 36 or line 37, whichever applies, by this amount.
¼
Write “Schedule J’’ to the left of line 36 or line 37 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
¼
¼
L Accounting method:
(1)
Cash (2)
Accrual (3)
Other
? . . .
E Does this tax return include Qualified Subchapter S Subsidiaries
Yes
No
¼
M Location of principal accounting records: ________________________________________
F Date incorporated:__________________
Where: State
Country____________
¼ __________________________________
G Maximum number of shareholders in the corporation at any time during
N “Doing business as’’ name:
¼
O Have all required information returns (e.g., federal Form 1099,
the year:
______________________
8300, etc.) been filed with the Franchise Tax Board? . . . . . . . . . . . .
N/A
Yes
No
H Date business began in California or date income was first derived from
P Is this corporation apportioning income to California using
¼
¼
California sources:
_______________________________________________
Schedule R? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
I
Is the corporation under audit by the IRS or has it been audited
Q Has the S corporation included a Reportable Transaction, Listed
¼
in a prior year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
Transaction or Registered Tax Shelter within this return? (See
¼
¼
instructions for definitions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
J Effective date of federal S election:
_______________________________________
If “Yes,” complete and attach Form 8886 or 8271 for each such transaction.
Under penalties of perjury, I declare that I have examined this tax return, including accompanying schedules and statements, and to the best of my knowledge and belief, it
Please
is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Sign
Signature of officer
Title
Date
Telephone
Here
¼
(
)
Paid preparer’s SSN/PTIN
Preparer’s signature
Date
Check if self-
¼
employed
Paid
FEIN
Telephone
Firm’s name
Preparer’s
-
(or yours, if
¼
¼
Use Only
(
)
self-employed)
and address
Side 2 Form 100S
2004
100S04203
C1
For Privacy Act Notice, get form FTB 1131.
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