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State of California Franchise Tax Board

Changes to 2002 Forms

2002 Updates to Form 100W

Revision Date: 04/28/2004

Revision Details: Form 100W - Corporations Filing a Combined Report Booklet, Pages 3, 6, 9, 12 and 14

The Internet version of the instructions has been revised. In Farmer Bros. Co. v. Franchise Tax Board (2003) 108 Cal App 4th, 134 Cal Rptr. 2nd 390, the California Court of Appeal found that the R&TC Section 24402 deductible dividend provision discriminated against interstate commerce in violation of the Commerce Clause of the United States Constitution. R&TC Section 24402 provided for a deduction to the extent that the dividend payer was taxable in California. A statue that is held to be unconstitutional is invalid and unenforceable. Therefore, the deduction is not available.

  • Form 100W, Line 11b

It should read:

11b Other dividend deduction. Delete "Attach Schedule H (100W)"

  • Schedule H (100W), Part II, and Page 103 of Package X due to Farmer Bros. Co. v. Franchise Tax Board court decision:

It should read:

Shade all of Part II of Schedule H (100W)

  • Schedule H (100W) Instructions, Page 26, columns 1 and 2

It should read:

Add What's Changed to the beginning of the instructions for Schedule H (100W):

Forms and instructions impacted by the court decision in Farmer Bros. Co. v. Franchise Tax Board (2003) have been revised to disallow any deduction taken based on R&TC Section 24402. In Farmer Bros. Col. v. Franchise Tax Board (2003) 108 Cal App 4th, 134 Cal Rptr. 2nd 390, the California Court of Appeal found that the R&TC Section 24402 deductible dividend provision discriminated against interstate commerce in violation of the Commerce Clause of the United States Constitution. R&TC Section 24402 provided for a deduction to the extent that the dividend payer was taxable in California. A statute that is held to be unconstitutional is invalid and unenforceable. Therefore, the deduction is not available.

  • Schedule H (100W) Instructions, Part II, are deleted in full.
  • Schedule H (100W) Instructions, page 26, column 1, Part II:

It should read:

Part II has been deleted due to the Farmer Bros. Co. v. Franchise Tax Board decision, see What's New paragraph above.

  • Schedule H (100W) Instructions, page 24, column 2, Part III, 2nd paragraph:

It should read:

In no event will an R&TC Section 24411 deduction be allowed with respect to a dividend which was eliminated under R&TC Section 25106.

A revised copy is available to download - April 30, 2004.

Back to Tax Form Changes for 2002

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