Form 100-S Schedule B/C/D/H Fillable Schedule B: S Corporation Depreciation and Amortization; Schedule C: S Corporation Tax Credits; Schedule D: S Corporation Capital Gains and Losses and Built-In Gains; and Schedule H: S Corporation Dividend Income Deduction
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1 Regular tax from Form 100S Side 2 line 21 2 a Short term capital gain from form FTB 3805E line 26 or line 37 and federal Form 8824 See instructions 2a 00 2 Minimum franchise tax plus QSub annual tax(es) if applicable 2 Short term capital gain from form FTB 3805E line 26 or line 37 and federal Form 8824 See instructions 2 00 3 a Net short term capital gain (loss) Combine line 1 column (f) and line 2 3a 00 3 Net short term capital gain (loss) Combine line 2b and line 2c 3 00 3 Subtract line 2 from line 1 If zero or less enter 0 4 Code: Credit name: 5 Code: Credit name: 5 Enter gain from Schedule D 1 line 9 and/or any capital gain distributions 5 00 5 Long term capital gain from form FTB 3805E line 26 or line 37 and federal Form 8824 See instructions 5 00 6 a Net long term capital gain (loss) Combine line 4 column (f) and line 5 6a 00 6 Code: Credit name: 6 Long term capital gain from form FTB 3805E line 26 or line 37 and federal Form 8824 See instructions 6 00 7 Code: Credit name: 7 Excess of recognized built in gains over recognized built in losses attributable to California Attach computation schedule 7 00 7 Net long term capital gain (loss) Combine line 4 column (f) through line 6 Enter here and on Form 100S Schedule K 8 Code: Credit name: 8 Enter excess of net short term capital gain Section B Part I line 3 over net long term capital loss Section B Part II line 7 8 00 8 Taxable income Get the instructions for federal Schedule D (Form 1120S) Use California amounts 8 00 9 Code: Credit name: 9 Enter the smaller of line 7 line 8 or computed amount See instructions 9 00 9 Net capital gain Enter excess of net long term capital gain (line 7) over net short term capital loss (line 3) 9 00 b Combine line 1 column (f) and line 2a Enter here and on Form 100S Schedule K column (d) line 7 or line 10b 2b 00 b Tax on long term capital gain(s) included on line 12 below 6b 00 b Tax on short term capital gain(s) included on line 12 below 3b 00 c Subtract line 3b from line 3a Enter here and on Form 100S Schedule K column (d) line 7 or line 10b 3c 00 c Subtract line 6b from line 6a Enter here and on Form 100S Schedule K column (d) line 8 or line 10b 6c 00 c Unused capital loss carryover from 2013 attributable to the S corporation 2c 00 Complete and attach all supporting credit forms to Form 100S Enter the credit amounts on Form 100S Side 2 line 24a and line 24b If more than two credits enter the total of any remaining credits on Form 100S Note: Reduce the amount in column (d) by the New Employment To claim more than seven credits attach schedule (a) (b) (a) (b) (d) less (e) (Example: 100 shares 7% preferred of Z Co ) (Foreign dividends paid by partially included members of a water s edge combined report cannot be computed on this schedule ) (mm/dd/yyyy) (mm/dd/yyyy) (mm/dd/yyyy) (See instructions) 1 Combine the amounts on Part I line 4 and Part II line 4 Enter here (if negative use brackets) and on 1 Enter federal amortization from federal Form 4562 line 44 1 Enter federal depreciation from federal Form 4562 line 22 10 Code: Credit name: 10 Net operating loss (NOL) carryover deduction from years the corporation was a C corporation See instructions 10 00 10 Total line 8 and line 9 If line 10 is a gain enter here and on Form 100S Side 1 line 4 If line 10 is a loss 100% dividends from 11 Subtract line 10 from line 9 If zero or less enter 0 here and on line 12 11 00 12 Tax on built in gains Multiply line 11 by 8 84% (financial S corps must use 10 84%) Enter here and on 1234 Total amounts in Part III column (g) Add Part I line 4 column (d) Enter on Form 100S Side 1 line 9 13 Combine amounts on Part I line 3a and Part II line 6a Enter here and on Form 100S Side 1 line 4 13 00 3 Add the amounts on line 2 column (g) 4 California amortization adjustment Subtract line 3 from line 1 If negative use brackets Enter here and on the 4 Subtract line 3 from line 1 If negative use brackets Enter here and on the applicable line of Form 100S Side 6 Schedule K 5 Enter IRC Section 179 expense deduction here and on Form 100S Side 1 line 12 Do not enter more than $25 000 7711143 7751143 7841143 allowable in earlier years Amortization Amortization allowed or and Amortization and Losses and Built In Gains applicable line of Form 100S Side 6 Schedule K Attach to Form 100S Attach additional sheets if necessary B (100S) by credits C (100S) California amortization: California corporation number California depreciation: CALIFORNIA SCHEDULE CALIFORNIA SCHEDULE carry forward losses to taxable year 2015 10 00 Carryover from column (d) line 8 or line 10b 7 00 construction projects1234 Total amounts in Part II column (g) Enter on Form 100S Side 1 line 10 Corporation name Corporation name California corporation number Corporation name California corporation numberPart I Elimination of Intercompany Dividends (R&TC Section 25106) Cost or other basis Cost or other basis Credit amount claimed on Form 100S line 23 if applicable Credit amount limited Credit carryover Credit used this D (100S) Date acquired Date acquired Date sold Depreciation Depreciation allowed or Description of property Description of property Dividend payerDividend payee123(c) (d) (e) (f) (g) Dividend payerName of member of the water s edge group receiving dividend123(c) (d) (e) (f) (g) eliminationcurrent year earnings and profitsprior year earnings and profitscolumn (c) minus column (d) Enter total amounts of each column on line 4 above If no entry in Part III enter total from Part I line 4 column (d) on Form 100S Side 1 line 9 See instructions figuring dep for this year For use by S corporations only Attach to Form 100S Form 100S Side 1 line 5 For passive activities see instructions Form 100S Side 2 line 28 12 00 Gain (loss) Gross sales price IRC Section 179 expense deduction is not included on this line Get federal Form 4562 instructions Life or may be offset Method of Part I Depreciation Use additional sheets if necessary Part I Short Term Capital Gains and Losses Assets Held One Year or Less Use additional sheets if necessary Part II Amortization Use additional sheets if necessary Part II Deduction for Qualifying Dividends Paid to a Member of a Water s Edge Combined Report (R&TC Section 24411) Part II Long Term Capital Gains and Losses Assets Held More Than One Year Use additional sheets if necessary Part III Deduction for Dividends Paid to a Corporation by an Insurance Company (R&TC Section 24410) Part III Depreciation and Amortization Adjustment Part III Tax on Built In Gains See instructions before completing this part Part IV Net Capital Gains (Losses) payee (see instructions)current year earnings and profitsprior year earnings and profits(d) X 75 or percentage Percentage of ownership of dividend payer Total insurance dividends receivedQualified dividend percentage Amount of qualified insurance dividends Deductible dividends(must be at least 80%)(see instructions)column (d) x column (e)85% of column (f) Percentage of ownership of dividend payerAmount of qualifying dividends received by Amount from column (d) paid out of Amount from column (d) paid out of Deductible dividends column Period or plus expense of sale prior year R&TC Section S Corporation Capital Gains S Corporation Depreciation S Corporation Tax Credits Sch B/C/D/H (100S) 2014 Side 1 SECTION A 8 84% Tax on Built In Gains SECTION B 1 5% Tax on Capital Gains Side 2 line 25 Side 2 Sch B/C/D/H (100S) 2014 Tax balance that TAXABLE YEAR TAXABLE YEAR TAXABLE YEARCALIFORNIA SCHEDULE2014S Corporation Dividend Income DeductionH (100S) than (a) + (b) to 1/3 of total to 2015 Total amount of dividends receivedAmount that qualifies for 100% Amount from column (d) paid out of Amount from column (d) paid out of Balance year not more