Form 100s - California S Corporation Franchise Or Income Tax Return - 2014 Page 5
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6Schedule M-1
Reconciliation of Income (Loss) per Books With Income (Loss) per Return.
If the S corporation completed federal Schedule M-3 (Form 1120S) . See instructions .
5 Income recorded on books this year not
1 Net income per books . . . . . . . . . . . . . . . . . . . . .
included on Schedule K, line 1 through
2 Income included on Schedule K, line 1 through
line 10b (itemize)
line 10b, not recorded on books this year
a Tax-exempt interest $___________________
(itemize)______________________________
b Other $______________________________
_____________________________________
c Total . Add line 5a and line 5b . . . . . . . . . . .
3 Expenses recorded on books this year not
6 Deductions included on Schedule K, line 1
included on Schedule K, line 1 through
through line 12e, not charged against
line 12e (itemize)
book income this year (itemize)
a Depreciation . . . . . $____________________
a Depreciation $ ________________________
b State taxes . . . . . . $____________________
b State tax refunds $ _____________________
c Travel and
c Other $______________________________
entertainment . . . . $____________________
d Total . Add line 6a through line 6c . . . . . . . .
d Other . . . . . . . . . . . $____________________
7 Total . Add line 5c and line 6d . . . . . . . . . . . . . . . .
e Total . Add line 3a through line 3d . . . . . . . .
8 Income (loss) (Schedule K, line 19, col . d) .
4 Total . Add line 1 through line 3e . . . . . . . . . . . . .
Line 4 less line 7 . . . . . . . . . . . . . . . . . . . . . . .
Schedule M-2
CA Accumulated Adjustments Account, Other Adjustments Account, and Other Retained Earnings. See instructions .
(a)
(b)
(c)
Important: Use California figures and federal procedures.
Accumulated
Other adjustments
Other retained earnings
adjustments
account
(see instructions)
account
1
Balance at beginning of year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
Ordinary income from Form 100S, Side 1, line 1 . . . . . . . . . . . . . . . . . . . . . . .
3
Other additions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(
)
4
Loss from Form 100S, Side 1, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(
)
(
)
(
)
5
Other reductions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
Combine line 1 through line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7
Distributions other than dividend distributions . . . . . . . . . . . . . . . . . . . . . . . .
8
Balance at end of year . Subtract line 7 from line 6 . . . . . . . . . . . . . . . . . . . . . .
9
Retained earnings at end of year . Add line 8, column (a) through column (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
If the corp . has C corp . E&P at the end of the taxable year, check the box and enter the amount . See instructions . . . . . . . . .
Schedule V
Cost of Goods Sold
00
1 Inventory at beginning of year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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00
2 Purchases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
00
3 Cost of labor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
00
4 Other IRC Section 263A costs . Attach schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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5 Other costs . Attach schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
00
00
6 Total . Add line 1 through line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
00
7 Inventory at end of year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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8 Cost of goods sold . Subtract line 7 from line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8
00
Was there any change in determining quantities, costs, or valuations between opening and closing inventory? . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
If “Yes,’’ attach an explanation . Enter California seller’s permit number, if any _______________________________________
Method of inventory valuation
Check if the LIFO inventory method was adopted this taxable year for any goods . If checked, attach federal Form 970 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
If the LIFO inventory method was used for this taxable year, enter the amount of closing inventory computed under LIFO . . . . .
________________________
Form 100S
2014 Side 5
3615143
C1
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