Get 100W Booklet to see the instructions for the 100W Form
California Corporation
FORM
TAXABLE YEAR
2011
100W
Franchise or Income Tax Return — Water’s-Edge Filers
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
B 1. Is income included in a combined report of
(continued on Side 2)
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Surrendered (withdrawn)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 income
Schedule R-7 from the prior year? . . . . . . . . . . . . . . . .
Yes
No
from the discharge of indebtedness as described in IRC
4. Enter the number of members (including parent
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 discharge
Part I, Section A, subject to income or franchise tax . . .
___________
of indebtedness . . . . . . . . . . . . . . . . . . . . . . .
$__________________
5. Is form FTB 3544 and/or 3544A attached to the return?
Yes
No
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
00
3 Amount deducted for tax under the provisions of the Corporation Tax Law from Schedule A . . . . . . . . . . . . . .
3
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 a Net income from included CFCs from form FTB 2416, column (i) . See instructions . . . . . . . . . . . . . . . . . . .
7a
00
b Net income from corporations not included in federal consolidated return . See instructions . . . . . . . . . . . .
7b
00
8 Other additions . Attach schedule(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8
00
9 Total . Add line 1 through line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9
00
0 Intercompany dividend deduction . Attach Schedule H (100W) . . . . . . .
0
00
a Foreign dividend deduction . Attach Schedule H (100W) . . . . . . . . .
a
00
b Dividends received deduction . Attach Schedule H (100W) . . . . . . .
b
00
2 Additional depreciation allowed under CA law . Attach form FTB 3885 .
2
00
3 Capital gain from federal Form 1120, line 8 . . . . . . . . . . . . . . . . . . . . .
3
00
4 Contributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
00
5 EZ, TTA, or LAMBRA 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
00
8 Net income (loss) after state adjustments . Subtract line 17 from line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8
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
00
2
Pierce’s disease, EZ, LARZ, TTA, or LAMBRA NOL carryover deduction
. . .
2
00
22 Disaster loss carryover deduction . See instructions . . . . . . . . . . . . . . .
22
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
00
25 New jobs credit . . . . . . . . . . . a) amount generated
_____________ b) amount claimed . . . . . . . . . . . . .
25b
00
26a Credit name _______________________code no . __ __ __ amount
26a
00
b Credit name _______________________code no . __ __ __ amount
26b
00
27 To claim more than two credits, see instructions . . . . . . . . . . . . . . . .
27
00
28 Add line 25b through line 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
28
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 (100W) . 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
00
33 20 estimated tax payments. See instructions . . . . . . . . . . . . . . . .
33
00
34 2011 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
00
Form 100W
2011 Side
C1
3621113