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State of California Franchise Tax Board

Changes to 2002 Forms

2002 Updates to Form 100

Revision Date: 04/06/2004
Revision Details: Revision of Form 100, Instructions for the Form 100 , Schedule H (100), Instructions for the Schedule H(100), and these forms and instructions for the 2002 Package X.

These revisions are due to the California Court of Appeal ruling that found the R&TC Section 24402 deduction unconstitutional. This may increase or decrease the corporate tax liabilities.

The revision is required on the stand alone Form 100, Side 1, line 11; Form 100 booklet: Table of Contents page 2, Form 100 – page 19, Schedule H (100) pages 23, and 24; and the Package X, pages 11, 30, and 31.

  • Form 100, Side 1, line 11:

    It should read:

  • 11 Other dividend deduction. delete "Attach Schedule H (100)"

  • Form 100 Booklet, Table of Contents, page 2.

    It should read:

  • Instructions for Schedule H (100)…………………………….23

  • Schedule H (100)
  • Delete all of Part II - Other Dividends on form and instructions. Instructions from page 24 moved to this page (see below), blank page 24.

  • Schedule H (100) Instructions, page 24, columns 1, and 2 – moved to page 23 below Schedule H, Part I.  Page 24 now states “THIS PAGE INTENTIONALLY LEFT BLANK ”.

    It should read, under What’s Changed, page 23:

    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. 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 statute that is held to be unconstitutional is invalid and unenforceable. Therefore, the deduction is not available.

A revised copy is available for download on April 13, 2004.

Back to Tax Form Changes for 2002

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