Business e-file Program General Information

Business e-file began in January of 2006, allowing business taxpayers to e-file the Form 100, Corporation Franchise or Income Tax Return (except for Combined Reports) for the first time. In January 2007, the following additional return types were added:

• Form 100S, S Corporation Franchise or Income Tax Return
• Form 565, Partnership Return of Income
• Form 568, Limited Liability Company Return of Income

The Franchise Tax Board (FTB) now offers the ability to e-file Combined Reports along with Form 100W, Corporation Franchise or Income Tax Return- Water's-Edge Filers.

California e-file Program Enrollment Requirements

Important Business e-file information

• Check with your software provider to see if they support Business e-file
• Business e-file is not mandatory for California.
• We do not support combined reporting for taxable years 2005 or 2006
• The federal tax return must be e-filed along with the state tax return.
• You can find a complete list of the acceptable forms and schedules in our Business e-file Overview.
• We accept all corresponding IRS forms and schedules. Check with your software provider for a specific list of forms and schedules they support.