What forms do S corporations file?
- To report franchise or income tax, use Form 100S, California
S corporation Franchise or Income Tax Return.
- To report shareholder's share of income and deductions use Form
100S, Schedule K-1.
- All of the S corporation forms and instructions are in the Form 100S
Booklet.
- Corporations are no longer required to send in the form FTB 3560 to
report, elect or terminate S corporation status. Federal S election
and termination are binding for California.
- You can download the 100S booklet from our
Forms and Publications page.
