Instructions For Form 100x - Amended Corporation Franchise Or Income Tax Return Page 2
ADVERTISEMENT
1
2pleted Long-Term Contracts, and attach it to
Part V
Explanation of Changes
Form 100X.
Line 1 – If the original return was filed using a
Also, enter in column (b) the net increase or
different Corporation name and/or California
net decrease of any credit recapture, LIFO
corporation number, enter the name and Cali-
recapture or tax on installment sales. For
fornia corporation number used on the original
more information, get Form 100 or Form
return on this line.
100S, Schedule J, Add-on Taxes and Recap-
Line 2 – Explain in detail any changes to the
ture of Tax Credits, for 1991 through 1998 or
amounts listed in Side 1, column (a). Show
get Form 100 or Form 100S instructions for
line number references for both the original
the years 1988 through 1990.
and amended returns and show any detailed
Enter the increase or decrease to the $600
computations. Include a copy of the federal
prepayment minimum franchise tax for quali-
Form 1120X and schedules if a change was
fied new corporations per R&TC
made to the federal return. Include the
Section 23221, effective for income years
corporation’s name and California corporation
beginning on or after January 1, 1997.
number on all attachments.
Line 19 – Penalties and Interest
Where to get Income Tax Forms
In column (b) enter the net increase or net
decrease of any penalties and/or interest
By Internet – If you have Internet access,
being reported on the amended return.
you may download, view and print 1994
If the corporation does not compute the inter-
through 1998 California bank and corporation
est due, FTB will figure any interest due and
tax forms and publications. Our Internet
bill the corporation. Interest accrues on the
address is:
unpaid tax from the original due date of the
return to the date paid. For the applicable
By phone – Use F.A.S.T. to order 1998
interest rates, get FTB Pub. 1138, Bank and
bank and corporation tax forms. Call
Corporation Refund/Billing Information.
(800) 338-0505 and follow the recorded
Part III Payments and Credits
instructions. To order forms, F.A.S.T. is avail-
On the appropriate line, enter any payments
able from 6 a.m. to 6 p.m. Monday through
or credits.
Friday, except state holidays. Please allow 2
weeks to receive your order. If you live out-
Part IV Amount Due or Refund
side of California, please allow 3 weeks to
Line 28 – Amount due
receive your order.
Make the check payable to the ‘‘Franchise
By mail – Write to:
Tax Board’’ for the amount shown on line 28.
TAX FORMS REQUEST UNIT
Be sure to include the California corporation
FRANCHISE TAX BOARD
number and income year on the check. Attach
PO BOX 307
the check to the front of Form 100X.
RANCHO CORDOVA CA 95741-0307
Note: A corporation required to pay its taxes
General Toll-Free Phone Service
through EFT must make all payments by EFT,
Our general toll-free phone service is avail-
even if the tax due on the original return was
able from 6 a.m. until midnight Monday
paid by check. Be sure to indicate which
through Friday and from 8 a.m. until 5 p.m.
income year the payment should be applied to
on Saturdays from January 4 through April 15,
when paying by EFT.
1999. The best times to call are between
Line 29 – Refund
6 a.m. and 10 a.m. and between 6 p.m. and
If the corporation is entitled to a refund larger
midnight. After April 15, service is available
than the amount claimed on the original
Monday through Friday, from 7 a.m. until
return, line 29 will show the amount of refund.
8 p.m.
The FTB will figure any interest due and will
From within the
include it in the refund. If you are claiming a
United States . . . . . .
(800) 852-5711
refund for interest previously paid, be sure to
From outside the
include the interest amount on line 19.
United States . . . . . .
(916) 845-6500
(not toll-free)
For hearing impaired
with TDD . . . . . . . . .
(800) 822-6268
Page 2
Form 100X 1998
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial