Form 100s - California S Corporation Franchise Or Income Tax Return - 2012 Page 2
Download a blank fillable Form 100s - California S Corporation Franchise Or Income Tax Return - 2012 in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form 100s - California S Corporation Franchise Or Income Tax Return - 2012 with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2
3
4
5
00
36 Franchise or income tax due. If line 30 is more than line 35, subtract line 35 from line 30 . Go to line 39 . . . .
36
00
37 Overpayment. If line 35 is more than line 30, subtract line 30 from line 35 . . . . . . . . . . . . . . . . . . . . . . . . . . . .
37
00
38 Amount of line 37 to be credited to 2013 estimated tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
38
00
39 Use Tax. This is not a total line. See instructions . . . . . . . . . . . . . . . .
39
00
40 Refund. If the sum of line 38 and line 39 is less than 37, then subtract the result from line 37 . . . . . . . . . . . . .
40
_ _
See instructions to have the refund directly deposited .
a Routing number . . . . . . . . . . . . . . . . .
40a
_ _
b Type: Checking
Savings
c Account number . . . . . . . . . . . . . . . . . . . . . . . . . .
40c
00
41 a Penalties and interest . b
Check if estimate penalty computed using Exception B or C . See instructions
41a
00
42 Total amount due. Add line 36, line 38, line 39, and line 41a, then subtract line 37 from the result . . . . . . . . .
42
Schedule Q Questions (continued from Side 1)
B 1. During this taxable year, did another person or legal entity
F Date incorporated:________/________/________
acquire control or majority ownership (more than a
State
Where:
Country________________________________
50% interest) of this corporation or any of its subsidiaries
G Maximum number of shareholders in the S corporation
that owned California real property (i .e ., land, buildings),
at any time during the year:
________________________________
leased such property for a term of 35 years or more, or
leased such property from a government agency for
H Date business began in California or date income was first derived
any term? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
from California sources:
________/________/________
2. During this taxable year, did this corporation or any of its
I
Is the S corporation under audit by the IRS or has
subsidiaries acquire control or majority ownership (more
it been audited in a prior year? . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
than a 50% interest) in another legal entity that owned
California real property (i .e ., land, buildings), leased such
J Effective date of federal S election:
________/________/________
property for a term of 35 years or more, or leased such
L Accounting method:
(1)
Cash (2)
Accrual (3)
Other
property from a government agency for any term? . . . . .
Yes
No
3. During this taxable year, has more than 50% of the voting
M Location of principal
stock of this corporation cumulatively transferred in one or
accounting records: _______________________________________________
more transactions after an interest in California real
N “Doing business as’’ name . (See instructions):
property (i .e ., land, buildings) was transferred to it that was
______________________________________________________________
excluded from property tax reassessment under Revenue
and Taxation Code section 62(a)(2) and it was not reported
O Have all required information returns (e .g ., federal
on a previous year’s tax return? . . . . . . . . . . . . . . . . . .
Yes
No
Form 1099, 8300 and state Forms 592, 592-B etc .)
(Yes requires filing of statement, penalties may apply– see instructions.)
been filed with the Franchise Tax Board? . . . . . . . . . . .
N/A
Yes
No
C Principal business activity code .
P Is this S corporation apportioning income to California
(Do not leave blank): . . . . . . . . . . . . . . . . . . . . .
using Schedule R? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
Business activity ________________________________________________
Q Has the S corporation included a reportable transaction
Product or service _______________________________________________
or listed transaction within this return?
D Is this S corporation filing on a water’s-edge basis
Yes
No
(See instructions for definitions) . . . . . . . . . . . . . . . . . . . . . .
pursuant to R&TC Sections 25110 and 25113 for
If “Yes,” complete and attach federal Form 8886, for each transaction .
the current taxable year? . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
R Did this S corporation file the federal
E Does this tax return include Qualified
Schedule M-3(Form 1120S)? . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
Subchapter S Subsidiaries? . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
S Is form FTB 3544A attached to the return? . . . . . . . . . . . . . .
Yes
No
Schedule J Add-On Taxes and Recapture of Tax Credits. See instructions .
1 LIFO recapture due to S corporation election (IRC Section 1363(d)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
deferral: $__________________________)
1
00
2 Interest computed under the look-back method for completed long-term contracts (attach form FTB 3834)
2
00
3 Interest on tax attributable to installment: a) Sales of certain timeshares and residential lots . . . . . . . . . . .
3a
00
b) Method for nondealer installment obligations . . . . . . . . . . . .
3b
00
4 IRC Section 197(f)(9)(B)(ii) election . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
00
5 Credit recapture name:________________________________________________________________ .
5
00
6 Combine line 1 through line 5 . Revise the amount on line 36 or line 37 above, whichever applies,
by this amount . Write “Schedule J’’ to the left of line 36 or line 37 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
00
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is
Sign
true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Here
Title
Date
Telephone
Signature
of officer
Officer’s email address (optional)
(
)
Date
PTIN
Paid
Check if self-
Preparer’s
employed
Preparer’s
signature
Use Only
FEIN
Firm’s name (or yours,
if self-employed)
Telephone
and address
(
)
May the FTB discuss this return with the preparer shown above? See instructions . . . . . . . . . . . . . . . . . .
Yes
No
Side 2 Form 100S
2012
C1
(REV 01-13)
3612123
For Privacy Notice, get form FTB 1131.
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial