Schedule R - California Apportionment And Allocation Of Income

Election to File a Unitary

CALIFORNIA SCHEDULE

TAXABLE YEAR

R-7

2014

Taxpayers’ Group Return

Fill out the Schedule R-7 Election completely to make a valid election.

Name of corporation filing the single group return (key corporation

)

California corporation number

This election is an integral part of the return of all taxpayers participating in the election, and must be filed annually with Schedule R. Signing the California tax

return is an acknowledgement that the key corporation and its electing affiliates agree to comply with the terms and conditions contained in this Schedule R-7

Election. (See Side 7 for the terms of this election).

Part I Taxpayers Electing to File, or No Longer Included in the Single Group Return. See instructions below Section A and

Section B before completing the tables.**

Section A – List of Taxpayers Making Election to File a Single Group Tax Return. Attach additional sheets using the same format, if necessary.

Electing taxpayer corporation

California

FEIN

Total self-assessed tax

(Enter the legal name that is filed with the California SOS.

corporation number

Do not use abbreviations unless the abbreviation

(if one is assigned)

is part of the legal name.)

(California key corporation name

)



Total group self-assessed tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

For definition of a key corporation, see Side 7.

In order for a group return to satisfy the individual subsidiary’s filing requirements, the Schedule R-7 must include all of the information requested in Part I, Section A,

(see Cal. Code Regs., tit. 18 section 25106.5-11). If the information in Part I, Section A, is not filled out completely, the electing member(s) Schedule R-7 election may be

disallowed. If an electing member(s) Schedule R-7 election is disallowed, they must file a separate California return.

Check box A if the electing member is incorporated, organized, qualified, or registered to do business in California.

Check box B if the electing member has any property, payroll, sales in California, or derives income from sources within California, but is not doing business in

California.

Check box C if the Corporation is a new electing member for this current group.

Enter the California corporation number if one was assigned by the California Secretary of State (SOS) or the Franchise Tax Board (FTB).

Schedule R-7, Part I, Section A, should only contain information of corporations that are required to file a return in California, and who are subject to California income

or franchise tax. If a corporation does not have a California return filing requirement, the entity should not be listed in this Part I, Section A. The entity should be listed

in Part II, Other Affiliated Corporations. The first corporation listed should be the “key corporation.” The “key corporation” information entered in Schedule R-7, Part I,

Section A, must match the information of the corporation entered on Form 100 or Form 100W, Side 1.

Total the number of members (including parent/key corporation) listed above, and enter the result on Form 100 or 100W, Side 1, Schedule Q, Question B4.

Side 6 Schedule R 2014

8016143

Schedule R - California Apportionment And Allocation Of Income - 2014 Page 6

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