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State of California Franchise Tax Board

Changes to 2003 Forms

2003 Updates to Form 100 Booklet

Revision Date: 03/15/20004

Revision Details: Form 100 Booklet Instructions, the Form 100, the Schedule H (100), and the 2003 Package X.

These revisions are due to the California Court of Appeal ruling that found the R&TC Section 24402 deduction unconstitutional.

  • Form 100, side 1, line 11 and line 11 instructions, on Page 19 in the Form 100 Booklet and Page 62 of Package X

It should read:

Other dividend deduction. Remove reference to Attach Schedule H (100)

  • Form 100 Instructions, Page 10, Line 10 - Dividend deduction and Page 54 of Package X

It should read:

Remove reference to Line 11 and Part II of Schedule H (100)

  • Schedule H (100) - Dividend Income Deduction, Page 23 in the Form 100 Booklet and Page 62 of Package X

It should read:

Remove reference and entire table of Part II, Deduction for Dividends Paid by a Corporation Taxed by California (R&TC Section 24402)

  • Schedule H (100) Instructions, Page 24 in the Form 100 Booklet and Page 63 of Package X

It should read:

Remove Part II - Other Dividends

  • 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:

What's New (added prior to other instructions) In Farmer Bros. Co. v. Franchise Tax Board (2003) 108 Cal App 4th, 134 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 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.

These changes may increase or decrease the corporate tax liabilities.
The revised internet version is available for download.

Back to Tax Form Changes for 2003

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