Form 100s - California S Corporation Franchise Or Income Tax Return - 2015 Page 6
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6Schedule K S Corporation Shareholder’s Shares of Income, Deductions, Credits, etc.
(a)
(b)
(c)
(d)
Pro-rata share items
Amount from
California
Total amounts using
federal K (112OS)
Adjustment
California law
1 Ordinary business income (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
2 Net rental real estate income (loss) . Attach federal Form 8825 . . . . . . . . . . . . . . 2
3 a Other gross rental income (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3a
b Expenses from other rental activities . Attach schedule . . . . . . . . . . . . . . . . 3b
c Other net rental income (loss) . Subtract line 3b from line 3a . . . . . . . . . . . 3c
4 Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
5 Dividends . See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
6 Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
7 Net short-term capital gain (loss) . Attach Schedule D (100S) . . . . . . . . . . . . . 7
8 Net long-term capital gain (loss) . Attach Schedule D (100S) . . . . . . . . . . . . . 8
9 Net Section 1231 gain (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
10 a Other portfolio income (loss) . Attach schedule . . . . . . . . . . . . . . . . . . . . . 10a
b Other income (loss) . Attach schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10b
11 Expense deduction for recovery property (IRC Section 179)
Attach Schedule B (100S) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
12 a Charitable contributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12a
b Investment interest expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12b
c 1 Section 59(e)(2) expenditures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12c1
2 Type of expenditures ______________________________________ 12c2
d Deductions-portfolio . Attach schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12d
e Other deductions . Attach schedule
12e
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13 a Low-income housing credit . See instructions . . . . . . . . . . . . . . . . . . . . . . 13a
b Credits related to rental real estate activities . Attach schedule . . . . . . . . . . 13b
c Credits related to other rental activities . See instructions . Attach schedule 13c
d Other credits . Attach schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13d
e New employment credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13e
14 Total withholding allocated to all shareholders . . . . . . . . . . . . . . . . . . . . . . . . 14
15 a Depreciation adjustment on property placed in service after 12/31/86 . . . . 15a
b Adjusted gain or loss . See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15b
c Depletion (other than oil and gas) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15c
d 1 Gross income from oil, gas, and geothermal properties . . . . . . . . . . . . . 15d1
2 Deductions allocable to oil, gas, and geothermal properties . . . . . . . . . . 15d2
e Other AMT items . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15e
16 a Tax-exempt interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16a
b Other tax-exempt income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16b
c Nondeductible expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16c
d Total property distributions (including cash) other than dividends
distribution reported on line 17c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16d
17 a Investment income . See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17a
b Investment expenses . See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 17b
c Total dividend distributions paid from accumulated earnings and profits . . 17c
d Other items and amounts not included in lines 1 - 17b and lines 18a-e
that are required to be reported separately to shareholders . Attach schedule . . 17d
18 a Type of income __________________________________________ . . . 18a
b Name of state ___________________________________________ . . . 18b
c Total gross income from sources outside California . Attach schedule . . . . 18c
d Total applicable deductions and losses . Attach schedule . . . . . . . . . . . . . . 18d
e Total other state taxes . Check one:
Paid
Accrued . . . . . . . 18e
19 Income (loss) (required only if Schedule M-1 must be completed) .
Combine line 1, line 2, and line 3c through line 10b . From the result,
subtract the sum of lines 11, 12a, 12b, 12c1, 12d and 12e . . . . . . . . . . . . . . . 19
Side 6 Form 100S
2015
C1
3616153
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