Form 100-We - California Water'S-Edge Election - 2014
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1TAXABLE YEAR
CALIFORNIA FORM
100-WE
2014
Water’s-Edge Election
Sign Form 100-WE and attach to the back of Form 100W, or Form 100S. Keep a copy for the corporation’s records.
Corporation name
Key California corporation number
Address (suite, room, or PMB no.)
City
State
ZIP Code
WATER’S-EDGE ELECTION
The electing corporation, ____________________________, elects to file on a water’s-edge basis pursuant to Revenue and Taxation
Code (R&TC) Sections 25110 and 25113.
Check here if the common parent is electing on behalf of the water’s-edge group. List each corporation covered by this election
below. As the common parent of a controlled group, the corporation hereby elects for all members of the controlled group that are
includable in the water’s-edge combined report.
I
PERIOD:
The election shall begin on the first day of the taxable year, (mm/dd/yyyy)
, for
which the election can be made and shall, except as otherwise provided by statute or herein, continue for 84 calendar
months from that date. The election shall remain in effect until terminated.
TERMINATION: The election may be terminated in accordance with the rules provided by R&TC Section 25113.
___________________________________________________________________
___________________________________________________
Electing Corporation Name
Signature of Officer of Electing Corporation
______________________________________
_______________________
____________________________________________________
Electing Corporation Number
Date
Print or Type Name and Title of Signing Officer
Corporations Covered by the Water’s-Edge Election
*
Key California corporation name
Key California corporation number
Common parent name
FEIN (if applicable)
List of corporations covered by the election
Corporation name
California corporation number
*
For definition of a Key Corporation, see FTB Pub. 1061, Guidelines for Corporations Filing a Combined Report. Attach additional sheets if necessary.
Instructions
group should file its own election, even if a
the election. If the corporation is a member
single return is filed on a combined basis. See
of a water’s-edge combined group that has
Enter the corporation name, California
R&TC Section 25113 for more information.
different fiscal-year ends, the election beginning
corporation number, federal employer
List all taxpayers covered by the common
date is the beginning date of the taxable year
identification number (FEIN), if applicable, and
parent’s election on this page. An election
of the last member of the group to file its
address as listed on Form 100W or Form 100S.
made on a group return of a self-assessed
return and make the election. For example, if
Enter the name of the corporation making the
combined reporting group shall constitute an
one member of the water’s-edge group has
election in the space provided described as
election by each taxpayer member included in
a January 1, 2014, to December 31, 2014,
electing corporation.
that group return.
taxable year, and the second member has an
April 1, 2014, to March 31, 2015, taxable year,
Be sure to check the box if a common parent is
Enter the beginning date of the water’s-edge
the beginning date of this water’s-edge election
electing on behalf of members of the controlled
election in the space provided. This date is
is April 1, 2014. See R&TC Section 25113(c)(3)
group included in the water’s-edge combined
generally the same as the beginning date for
for more information.
report. If there is no common parent election,
the taxable year that appears on Form 100W
each electing member of the water’s-edge
or Form 100S for the first taxable year of
An officer of the electing corporation must sign
and date the election.
Form 100-WE
2014
7001143
C1
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