100-S Form Fillable California S Corporation Franchise or Income Tax Return
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)

(m m / d d / y y y y) (m m / d d / y y y y) (Yes requires filing of statement penalties may apply see instructions ) 1 a) Gross receipts or sales b) Less returns and allowances c) Balance 1c 00 1 Cash 1 Ordinary business income (loss) 1 10 Bad debts 10 00 11 Rents 11 00 12 Taxes 12 00 13 Interest 13 00 14 a) Depreciation b) Less depreciation reported elsewhere c) Balance 14c 00 15 Depletion 15 00 16 Advertising 16 00 17 Pension profit sharing plans etc 17 00 18 Employee benefit programs 18 00 19 a) Total travel and entertainment b) Deductible amount 19b 00 2 a Trade notes and accounts receivable 2 Cost of goods sold from Schedule V line 8 2 00 2 Deductions allocable to oil gas and geothermal properties 15d2 2 During this taxable year did this corporation or any of its subsidiaries acquire control or majority ownership 2 Net rental real estate income (loss) Attach federal Form 8825 2 2 Type of expenditures 12c2 20 Other deductions Attach schedule 20 00 21 Total deductions Add line 7 through line 20 21 00 22 Ordinary income (loss) from trade or business Subtract line 21 from line 6 Enter here and on Side 1 line 1 22 00 3 a Other gross rental income (loss) 3a 3 During this taxable year has more than 50% of the voting stock of this corporation cumulatively transferred in one or more 3 Gross profit Subtract line 2 from line 1c 3 00 3 Inventories 4 Federal and state government obligations 4 Interest income 4 4 Net gain (loss) Attach schedule 4 00 40a Routing number 40b Type 40c Account number 5 Dividends See instructions 5 5 Other current assets Attach schedule(s) 5 Other income (loss) Attach schedule 5 00 6 Loans to shareholders Attach schedule(s) 6 Royalties 6 6 Total income (loss) Combine line 3 through line 5 6 00 7 Compensation of officers Attach schedule See instructions 7 00 7 Mortgage and real estate loans 7 Net short term capital gain (loss) Attach Schedule D (100S) 7 8 Net long term capital gain (loss) Attach Schedule D (100S) 8 8 Other investments Attach schedule(s) 8 Salaries and wages 8 00 9 a Buildings and other fixed depreciable assets 9 Net Section 1231 gain (loss) 9 9 Repairs 9 00 b Adjusted gain or loss See instructions 15b b Credit name code amount 24b 00 b Credits related to rental real estate activities Attach schedule 13b b Expenses from other rental activities Attach schedule 3b b Investment expenses See instructions 17b b Investment interest expense 12b b Less accumulated amortization b Less accumulated depletion b Less accumulated depreciation b Less allowance for bad debts b Name of state 18b b Other income (loss) Attach schedule 10b b Other tax exempt income 16b b State tax refunds $ b) Method for nondealer installment obligations 3b 00 Business activity Product or service c 1 Section 59(e)(2) expenditures 12c1 c Credits related to other rental activities See instructions Attach schedule 13c c Depletion (other than oil and gas) 15c c Nondeductible expenses 16c c Other $ c Other net rental income (loss) Subtract line 3b from line 3a 3c c Total dividend distributions paid from accumulated earnings and profits 17c c Total gross income from sources outside California Attach schedule 18c Checking d 1 Gross income from oil gas and geothermal properties 15d1 d Deductions portfolio Attach schedule 12d d Other credits Attach schedule 13d d Other items and amounts not included in lines 1 17b and lines 18a e d Total applicable deductions and losses Attach schedule 18d d Total property distributions (including cash) other than dividends e New employment credit 13e e Other AMT items 15e e Other deductions Attach schedule 12e e Total other state taxes Check one: m Paid m Accrued 18e Enter date (mm/dd/yyyy) If the corp has C corp E&P at the end of the taxable year check the box and enter the amount See instructions If Yes enter the year of disposition (yyyy) Savings See instructions to have the refund directly deposited Telephone (itemize) (Loss) (more than a 50% interest) in another legal entity that owned California real property (i e land buildings) leased such (see instructions) 1 Balance at beginning of year 1 Inventory at beginning of year 1 00 1 LIFO recapture due to S corporation election (IRC Section 1363(d) deferral $ ) 1 00 1 Net income per books 1 Ordinary income (loss) from trade or business activities from Schedule F (Form 100S Side 4) line 22 or 1 year or more 10 a Depletable assets 10 a Other portfolio income (loss) Attach schedule 10a 10 Water s edge dividend deduction Attach Schedule H (100S) 10 00 11 Contributions See instructions 11 00 11 Expense deduction for recovery property (IRC Section 179) 11 Land (net of any amortization) 12 a Charitable contributions 12a 12 a Intangible assets (amortizable only) 12 Other deductions Attach schedule(s) 12 00 13 a Low income housing credit See instructions 13a 13 Other assets Attach schedule(s) 13 Total Add line 9 through line 12 13 00 14 Net income (loss) after state adjustments Subtract line 13 from line 8 14 00 14 Total assets 14 Total withholding allocated to all shareholders 14 15 a Depreciation adjustment on property placed in service after 12/31/86 15a 15 Accounts payable 15 Net income (loss) for state purposes Use Schedule R if apportioning or allocating income 15 00 16 a Tax exempt interest income 16a 16 Mortgages notes bonds payable in less 16 R&TC Section 23802(e) deduction See instructions 16 00 17 a Investment income See instructions 17a 17 Net operating loss deduction See instructions 17 00 17 Other current liabilities Attach schedule(s) 18 a Type of income 18a 18 Loans from shareholders Attach schedule(s) 18 Pierce s disease EZ LARZ TTA or LAMBRA NOL 19 Disaster loss carryover deduction See instructions 19 00 19 Income (loss) (required only if Schedule M 1 must be completed) 19 Mortgages notes bonds payable in 2 Foreign or domestic tax based on income or profits and California franchise or income tax deducted 2 00 2 Income included on Schedule K line 1 through 2 Interest computed under the look back method for completed long term contracts (attach form FTB 3834) 2 00 2 Ordinary income from Form 100S Side 1 line 1 2 Purchases 2 00 20 Net income for tax purposes Combine line 16 through line 19 Subtract the result from line 15 20 00 20 Other liabilities Attach schedule(s) 21 Capital stock 21 Tax % x line 20 (at least minimum franchise tax if applicable) See instructions 21 00 22 New employment credit amount generated 22 22 Paid in or capital surplus 23 New employment credit amount claimed 23 00 23 Retained earnings 24 a Credit name code amount 24a 00 24 Adjustments Attach schedule(s) 25 Less cost of treasury stock 25 To claim more than two credits see instructions 25 00 26 Add line 23 through line 25 26 00 26 Total liabilities and shareholders equity 27 Balance Subtract line 26 from line 21 (not less than minimum franchise tax plus QSub annual tax(es) if applicable) 27 00 28 Tax from Schedule D (100S) Attach Schedule D (100S) See instructions 28 00 29 Excess net passive income tax See instructions 29 00 3 Cost of labor 3 00 3 Expenses recorded on books this year not 3 Interest on government obligations 3 00 3 Interest on tax attributable to installment a) Sales of certain timeshares and residential lots 3a 00 3 Other additions 30 Total tax Add line 27 through line 29 30 00 31 Overpayment from prior year allowed as a credit 31 00 32 2014 Estimated tax/QSub payments See instructions 32 00 33 2014 Withholding (Forms 592 B and/or 593) See instructions 33 00 34 Amount paid with extension of time to file tax return 34 00 35 Total payments Add line 31 through line 34 35 00 36 Franchise or income tax due If line 30 is more than line 35 subtract line 35 from line 30 Go to line 39 36 00 3611143 3612143 3613143 3614143 3615143 3616143 37 Overpayment If line 35 is more than line 30 subtract line 30 from line 35 37 00 38 Amount of line 37 to be credited to 2015 estimated tax 38 00 39 Use Tax This is not a total line See instructions 39 00 4 IRC Section 197(f)(9)(B)(ii) election 4 00 4 Loss from Form 100S Side 1 line 1 4 Net capital gain from Schedule D (100S) Section A & Section B Attach Schedule D (100S) See instructions 4 00 4 Other IRC Section 263A costs Attach schedule 4 00 4 Total Add line 1 through line 3e 40 Refund If the sum of line 38 and line 39 is less than 37 then subtract the result from line 37 40 00 41 a Penalties and interest b Check if estimate penalty computed using Exception B or C See instructions 41a 00 42 Total amount due Add line 36 line 38 line 39 and line 41a then subtract line 37 from the result 42 00 5 Credit recapture name 5 00 5 Depreciation and amortization adjustments Attach Schedule B (100S) 5 00 5 Income recorded on books this year not 5 Other costs Attach schedule 5 00 5 Other reductions 6 Combine line 1 through line 5 6 Combine line 1 through line 5 Revise the amount on Side 2 line 36 or line 37 whichever applies 6 Deductions included on Schedule K line 1 6 Portfolio income 6 00 6 Total Add line 1 through line 5 6 00 7 Distributions other than dividend distributions 7 Inventory at end of year 7 00 7 Other additions Attach schedule(s) 7 00 7 Total Add line 5c and line 6d 8 Balance at end of year Subtract line 7 from line 6 8 Cost of goods sold Subtract line 7 from line 6 8 00 8 Income (loss) (Schedule K line 19 col d) 8 Total Add line 1 through line 7 8 00 9 Dividends received deduction Attach Schedule H (100S) 9 00 9 Retained earnings at end of year Add line 8 column (a) through column (c) a Depreciation $ a Tax exempt interest $ A1 FINAL RETURN? Dissolved Surrendered (withdrawn) Merged/Reorganized IRC Section 338 sale QSub election A2 Is the S corporation deferring any income from the disposition of assets? Yes No A3 Is the S corporation reporting previously deferred income from: Installment Sale IRC 1031 IRC 1033 Other account Accumulated Additional information See instructions California Secretary of State file number Adjustment adjustments Alternative Minimum Tax (AMT) Items Amount from and address Assets (a) (b) (c) (d) Attach Schedule B (100S) 11 B 1 During this taxable year did another person or legal entity acquire control or majority ownership (more than a 50% interest) b Other $ b State taxes $ book income this year (itemize) by this amount Write Schedule J to the left of line 36 or line 37 6 00 C Principal business activity code Do not leave blank c Total Add line 5a and line 5b c Travel and CA Net Income California California law California S Corporation carryover deduction See instructions 18 00 Check if self Check if the LIFO inventory method was adopted this taxable year for any goods If checked attach federal Form 970 City (if the corporation has a foreign address see instructions ) State ZIP code Combine line 1 line 2 and line 3c through line 10b From the result Corporation name California corporation number FEIN Credits 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 d Other $ d Total Add line 6a through line 6c Deductions distribution reported on line 17c 16d E Does this tax return include Qualified Subchapter S Subsidiaries? Yes No e Total Add line 3a through line 3d employed entertainment $ F Date incorporated (mm/dd/yyyy) Where: State Country federal Form 1120S line 21 If Schedule F (Form 100S Side 4) was not completed attach federal federal K (112OS) Firm s name (or yours for a term of 35 years or more or leased such property from a government agency for any term? Yes No For calendar year 2014 or fiscal year beginning and ending Foreign country name Foreign province/state/county Foreign postal code Form 100S C1 2014 Side 1 Form 1120S page 1 and supporting schedules 1 00 Franchise or Income Tax Return Franchise Tax Board? N/A Yes No 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 if self employed) If the LIFO inventory method was used for this taxable year enter the amount of closing inventory computed under LIFO If the S corporation completed federal Schedule M 3 (Form 1120S) See instructions If Yes attach an explanation Enter California seller s permit number if any If Yes complete and attach federal Form 8886 for each transaction Important: Use California figures and federal procedures included on Schedule K line 1 through Income Income (Loss) Information Items affecting Shareholder Basis J Effective date of federal S election (mm/dd/yyyy) L Accounting method (1) Cash (2) Accrual (3) Other Liabilities and shareholders equity line 10b (itemize) line 10b not recorded on books this year line 12e (itemize) Line 4 less line 7 M Location of principal accounting records May the FTB discuss this return with the preparer shown above? See instructions m Yes m No Method of inventory valuation N Doing business as (DBA) name See instructions O Have all required information returns (e g federal Form 1099 8300 and state Forms 592 592 B etc ) been filed with the of officer of this corporation or any of its subsidiaries that owned California real property (i e land buildings) leased such property Officer s email address (optional) Other Other Other adjustments Other retained earnings P Is this S corporation apportioning or allocating income to California using Schedule R? Yes No Payments Preparer s Pro rata share items property for a term of 35 years or more or leased such property from a government agency for any term? Yes No property tax reassessment under Revenue and Taxation Code section 62(a)(2) and it was not reported on a previous Q Has the S corporation included a reportable transaction or listed transaction within this return? See instructions for definitions Yes No R Did this S corporation file the federal Schedule M 3 (Form 1120S)? Yes No Reconciliation Refund or Amount Due S Is form FTB 3544A List of Assigned Credit Received and/or Claimed by an Assignee attached to the return? Yes No Schedule F Computation of Trade or Business Income See instructions Schedule J Add On Taxes and Recapture of Tax Credits See instructions Schedule K S Corporation Shareholder s Shares of Income Deductions Credits etc Schedule L Balance Sheet Beginning of taxable year End of taxable year Schedule M 1 Reconciliation of Income (Loss) per Books With Income (Loss) per Return Schedule M 2 CA Accumulated Adjustments Account Other Adjustments Account and Other Retained Earnings See instructions Schedule Q Questions (continued from Side 1) Schedule Q Questions (continued from Side 2) Schedule Q Questions (continued on Side 2) Schedule Q Questions (continued on Side 3) Schedule V Cost of Goods Sold Side 2 Form 100S C1 2014 Signature State Adjustments State Taxes Street address (suite/room no ) PMB no subtract the sum of lines 11 12a 12b 12c1 12d and 12e 19 TAXABLE YEAR Taxes than 1 year that are required to be reported separately to shareholders Attach schedule 17d The corporation may not be required to complete Schedule L and Schedule M 1 See Schedule L and Schedule M 1 instructions for reporting requirements through line 12e not charged against Title Total amounts using transactions after an interest in California real property (i e land buildings) was transferred to it that was excluded from true correct and complete Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge 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 Use Only Was there any change in determining quantities costs or valuations between opening and closing inventory? Yes No year s tax return? Yes No