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State of California Franchise Tax Board

Why is my subsidiary getting a request for a return when we filed a combined report?

We have sent you a request for a return for one or more of the following reasons:

  • The subsidiary has made an estimated tax payment using its own corporate number. Subsidiaries should make all estimate payments under the parent or key corporation's California number.
  • This is the first year the subsidiary is included as part of the combined report. Until the parent or key corporation's return is filed and processed the subsidiary account will not be recognized as a subsidiary.
  • The parent or key corporation's Election to File a Unitary Taxpayer's Group Return and List of Affiliated Corporation, Schedule R-7 did not include the subsidiary's California number and the exact corporation name.
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