Skip to Main Content
State of California Franchise Tax Board

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)?

S corporations use column (c) of the Schedule K-1 100S) to show the difference between state and federal tax law.

For nonresident shareholders, California source income is shown on Schedule K-1 (100S) column (e). Non-business income is shown on table 1 of the K-1.

Chat with an FTB Representative