Forms and Publications
| Filing Assistance | S Corporations
| Exempt Organizations
Minimum Tax and Estimate Tax | Billings
and Miscellaneous Notices | Tax Clearance
| Miscellaneous
| Forms and Information: |
| Filing Assistance: |
- Is my corporation subject to franchise tax or income tax?
- What are the tax rates for corporations?
- How do I get an extension of time to file?
- If my actual tax is less than the minimum franchise tax, what figure do I put on line 23 of Form 100 or Form 100W?
- When does my corporation have to file a short-period return?
| S Corporations: |
- Is an S corporation subject to the minimum franchise tax?
- What forms do S corporations file?
- Are S corporations required to file estimated payments?
- The tax for my S corporation is less than the minimum franchise tax. What figure do I put on line 22 of Form 100S?
- Where do S corporations make adjustments for state and federal law differences on Schedule K-1 (100S) and where do non-resident shareholders get their California source income from their Schedule K-1 (100S)?
| Exempt Organizations: |
- How do I get tax exempt status?
- Does an exempt organization have to file Form 199?
- I have exempt status. Do I need to file Form 100 or Form 109 in addition to Form 199?
- How can an organization incorporate and obtain exemption?
| Minimum Tax and Estimate Tax: |
- What is the minimum franchise tax?
- My corporation is not doing business; does it have to pay the minimum franchise tax?
- When are my corporation's estimate payments due?
| Billings and Miscellaneous Notices: |
- I received a bill for $250. What is this for?
- Why was my corporation suspended?
- Why is my subsidiary getting a request for a return when we filed a combined report?
- How can I revive my corporation?
| Tax Clearance: |
- How do I close my business entity and get a tax clearance?
- How long will it take to get a tax clearance certificate?
- My corporation was suspended or forfeited. Can I still get a tax clearance?
- How can I avoid common errors that delay the tax clearance process?
| Miscellaneous: |
- I need a state Employer ID number for my business. Who do I contact?
- Who do I need to contact to start a business?
- How do I incorporate?
- How do I properly identify my corporation when dealing with the Franchise Tax Board?
- Where do I send my payment?
- How do I obtain information about changing my corporation's name?
- Can you send me a California Employer's Guide?
- How does my corporation change its accounting period?
- What is electronic funds transfer?
- How do I get a copy of my state corporation or partnership tax return?
- What requirements do I have to report municipal bond interest paid by a state other than California?
- How do I appeal an FTB decision to the State Board of Equalization?