Help with corporations

Bank and finance companies

The annual financial tax rate for banks and finance companies is set at 2% above the corporation tax rate.

Visit the Bank and Financial Handbook for more information.

Real Estate Investment Trusts (REITs)

For information on forming a REIT, visit IRS's About Form 1120-REIT, U.S. Income Tax Return for Real Estate Investment Trusts.

Filing requirements

If you are a REIT, file one of the following:

  • California Corporation Franchise or Income Tax Return (Form 100) (coming soon) and check the appropriate REIT box on side 3.
  • California Corporation Franchise or Income Tax Return – Water's-Edge Filers (Form 100W) (coming soon) and check the appropriate REIT box on side 3.

Visit Instructions for California Corporation Franchise or Income Tax Return (100 Booklet) (coming soon) and Corporation Tax Booklet Water's-Edge Filers (100W Booklet) (coming soon) for more information.

Qualified Subchapter S Subsidiaries (QSub) and parents

A Q Sub is a domestic corporation that is a 100% owned subsidiary of an S corporation.

Annual minimum tax

The QSub annual minimum tax is due and payable when the parent S corporation's first estimated tax payment is due. Visit S corporation due dates for more information.

The parent S corporation pays the annual minimum tax for the QSub.

Visit California S Corporation Franchise or Income Tax Booklet (100S Booklet) (coming soon) for more information.

Identify my corporation when dealing with FTB

If you need to contact us about your corporation, include the following:

  • The California corporation number assigned by us or the Secretary of State (SOS).
  • The Federal Employer Identification Number (FEIN).
  • Exact legal business name as spelled and registered with SOS
  • Business contact person:
    • Name
    • Phone number

Changing my corporation's name

To change your corporation's name, contact the California Secretary of State's Office (SOS).

Web
CA Secretary of State
Phone
916-657-5448
Mail
Secretary of State
1500 11th Street
Sacramento CA 95814

Contact us about Corporations

Phone
800-852-5711
916-845-6500 (outside the U.S.)
Weekdays, 8 AM to 5 PM
Chat
Chat with a representative
Weekdays, 8 AM to 5 PM
Mail
Franchise Tax Board
PO Box 942840
Sacramento CA 94240-0040