Form 100s - California S Corporation Franchise Or Income Tax Return - 2015 Page 3
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2
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5
6Schedule Q Questions (continued from Side 1)
C Principal business activity code . Do not leave blank . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Business activity _____________________________________ Product or service___________________________________
D Is this S corporation filing on a water’s-edge basis pursuant to R&TC Sections 25110 and 25113 for the current taxable year? . . . .
Yes
No
E Does this tax return include Qualified Subchapter S Subsidiaries? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
F Date incorporated (mm/dd/yyyy)
Where:
State
Country_______________________________
G Maximum number of shareholders in the S corporation at any time during the year . Do not leave blank . . . . . . . . .
_________________________
H Date business began in California or date income was first derived from California sources (mm/dd/yyyy) . . . . . . .
I Is the S corporation under audit by the IRS or has it been audited in a prior year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
J Effective date of federal S election (mm/dd/yyyy) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
L Accounting method . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(1)
Cash (2)
Accrual (3)
Other
M Location of principal accounting records _______________________________________________________
N “Doing business as’’ (DBA) name . See instructions . . . . . . . . . . . . . . . . . .
_________________________________________________________
O Have all required information returns (e .g ., federal Forms 1099, 8300, and state Forms 592, 592-B etc .) been filed with the
Franchise Tax Board? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
N/A
Yes
No
P Is this S corporation apportioning or allocating income to California using Schedule R? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
Q Has the S corporation included a reportable transaction or listed transaction within this return? See instructions for definitions . . .
Yes
No
If “Yes,” complete and attach federal Form 8886, for each transaction .
R Did this S corporation file the federal Schedule M-3 (Form 1120S)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
S Is form FTB 3544A, List of Assigned Credit Received and/or Claimed by an Assignee, 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 Side 2, line 39 or line 40, whichever applies,
by this amount . Write “Schedule J’’ to the left of line 39 or line 40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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
Form 100S
2015 Side 3
3613153
C1
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