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State of California Franchise Tax Board

Changes to 2006 Form

Updates to 2006 Schedule K-1 (100S) Instructions - Shareholders Share of Income, Deductions, Credits, etc.

The revised Internet version is available for download as of 03/06/2008.

Revision Details: The instructions are incorrect because they reference the incorrect lines of Schedule CA (540 or 540NR).
Similar revisions were made to the 2004 - 2007 Schedule K-1 (100S) instructions.

  • Page 37 of the 100S booklet, page 3, 2nd column, Line 7, 3rd paragraph and page 128 of the Package X

Previously read:

Line 7-Charitable contributions
If there is an amount on Schedule K-1 (100S), line 7, column (c ), enter this amount on Schedule CA (540 or 540NR), line 39.

Revised to:

Line 7-Charitable contributions
If there is an amount on Schedule K-1 (100S), line 7, column (c ), enter this amount on Schedule CA (540 or 540NR), line 41.

lnstructions incorrectly instruct taxpayer's to enter the K-1 "Charitable contributions" in the "Total of federal Schedule A line instead of the "Other adjustments" line of the Schedule CA (540 or 540NR). The incorrect line reference may cause taxpayer's to compute the incorrect California taxable income.
This revision will help taxpayer's report the correct amount of income, which will result in a correct tax liability.


2006 Updates to 100S Booklet

Revision Date: 12/15/2006

Revision Details: Form 100S Booklet

  • Form 100S, Side 5, Line 15e, Columns B and C are un-shaded. Tuolumne was misspelled in the BOE use tax chart.

It should read:

Tuolumne

These revisions are in printed product 2006 Form 100S Booklet, page 15 and 25.

The revised internet version is available for download.


2006 Updates to Schedule K-1 (100S)

Revision Date: 12/15/2006

Revision Details: Schedule K-1 (100S) instructions

  • Total Withholding is treated as a credit on the Schedule K-1 (100S), no adjustment for credits can be made for California purposes, and therefore the credit area needs to be shaded. This revision is at line 13, Columns B and C.

The revision is in printed product: 2006 Form 100S booklet, page 33.

The revised internet version is available for download.

Back to Tax Form Changes for 2006

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