Form 100s - California S Corporation Franchise Or Income Tax Return - 2015
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6California S Corporation
TAXABLE YEAR
FORM
Franchise or Income Tax Return
100S
2015
RP
For calendar year 2015 or fiscal year beginning
and ending
.
(m m / d d / y y y y)
(m m / d d / y y y y)
Corporation name
California corporation number
FEIN
Additional information. See instructions.
California Secretary of State file number
Street address (suite/room no.)
PMB no.
City (if the corporation has a foreign address, see instructions.)
State
ZIP code
Foreign country name
Foreign province/state/county
Foreign postal code
Schedule Q Questions
(continued on Side 3)
A 1. FINAL RETURN?
Surrendered (withdrawn)
Dissolved
Merged/Reorganized
IRC Section 338 sale
QSub election
Enter date (mm/dd/yyyy) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. Is the S corporation deferring any income from the disposition of assets? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
If “Yes” enter the year of disposition . (yyyy) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. Is the S corporation reporting previously deferred income from: . . . .
Installment sale
IRC §1031
IRC §1033
Other
B 1. During this taxable year, did another person or legal entity acquire control or majority ownership (more than a 50% interest)
of this corporation or any of its subsidiaries that owned California real property (i .e ., land, buildings), leased such property
for a term of 35 years or more, or leased such property from a government agency for any term? . . . . . . . . . . . . . . . . .
Yes
No
2. During this taxable year, did this corporation or any of its subsidiaries acquire control or majority ownership
(more than a 50% interest) in another legal entity that owned California real property (i .e ., land, buildings), leased such
property for a term of 35 years or more, or leased such property from a government agency for any term? . . . . . . . . . . .
Yes
No
3. During this taxable year, has more than 50% of the voting stock of this corporation cumulatively transferred in one or more
transactions after an interest in California real 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 on a previous
year’s tax return? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
(Yes requires filing of statement, penalties may apply– see instructions.)
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Ordinary income (loss) from trade or business activities from Schedule F (Form 100S, Side 4), line 22 or
federal Form 1120S, line 21 . If Schedule F (Form 100S, Side 4) 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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Form 100S
2015 Side 1
3611153
C1
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