Form 100s - California S Corporation Franchise Or Income Tax Return - 2011
ADVERTISEMENT
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5California S Corporation
TAXABLE YEAR
FORM
Franchise or Income Tax Return
100S
2011
For calendar year 2011 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)
A1 FINAL RETURN?
Dissolved
Surrendered (withdrawn)
Merged/Reorganized
IRC Section 338 sale
QSub election enter date . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
________/________/________
A2 Did this S corporation elect to defer income from the discharge of indebtedness as described in IRC Section 108(i) for
federal purposes?
Yes
No If “Yes,” enter the federal deferred income from discharge of indebtedness . . . . . . .
$_________________________
A3 Is the S corporation deferring any income from the disposition of assets?
Yes
No
If “Yes” enter the year of disposition . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
_________________________
A4 Is the S corporation reporting previously deferred income from: . . . . . . . . . . . . . . . .
Installment Sale
IRC §1031
IRC §1033
Other
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
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Form 1120S, page 1, and supporting schedules . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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2 Foreign or domestic tax based on income or profits and California franchise or income tax deducted . . . . . . . .
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3 Interest on government obligations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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4 Net capital gain from Schedule D (100S), Section A & Section B . Attach Schedule D (100S) . See instructions . .
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5 Depreciation and amortization adjustments . Attach Schedule B (100S) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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6 Portfolio income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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7 Other additions . Attach schedule(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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8 Total . Add line 1 through line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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9 Dividends received deduction . Attach Schedule H (100S) . . . . . . . . . .
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0 Water’s-edge dividend deduction . Attach Schedule H (100S) . . . . . . . .
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Contributions . See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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2 EZ, LAMBRA, or TTA business expense and EZ net interest deduction .
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3 Other deductions . Attach schedule(s) . . . . . . . . . . . . . . . . . . . . . . . . . .
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4 Total . Add line 9 through line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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5 Net income (loss) after state adjustments . Subtract line 14 from line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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6 Net income (loss) for state purposes . Use Schedule R if apportioning income . . . . . . . . . . . . . . . . . . . . . . . . . .
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7 R&TC Section 23802(e) deduction . See instructions . . . . . . . . . . . . . .
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8 Net operating loss carryover deduction . See instructions . . . . . . . . . .
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9 Pierce’s disease, EZ, LARZ, TTA, or LAMBRA NOL carryover
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deduction . See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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20 Disaster loss carryover deduction . See instructions . . . . . . . . . . . . . . .
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2 Net income for tax purposes . Combine line 17 through line 20 . Subtract the result from line 16 . . . . . . . . . . . . .
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22 Tax . ______% x line 21 (at least minimum franchise tax plus QSub annual tax(es), if applicable) .
See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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23 New jobs credit a) amount generated
_________________ b) amount claimed . . . . . . . . . . . . . . . . . . . . .
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24 a Credit name _____________________code no . __ __ __ amount . 24a
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b Credit name _____________________code no . __ __ __ amount . 24b
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25 To claim more than two credits, see instructions . . . . . . . . . . . . . . . . .
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26 Add line 23b through line 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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Balance . Subtract line 26 from line 22 (not less than minimum franchise tax plus QSub annual tax(es), if applicable)
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28 Tax from Schedule D (100S) . Attach Schedule D (100S) . See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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29 Excess net passive income tax . See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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30 Total tax . Add line 27 through line 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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3 Overpayment from prior year allowed as a credit . . . . . . . . . . . . . . . . .
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32 20 Estimated tax payments/QSub payments. See instructions . . . .
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33 2011 Withholding (Forms 592-B and/or 593) . See instructions . . . . . . .
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34 Amount paid with extension of time to file tax return . . . . . . . . . . . . . .
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35 Total payments . Add line 31 through line 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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Form 100S
2011 Side
3611113
C1
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