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  1. Form 100S, California S Corporation Franchise or Income Tax Return • Form 100W, California Corporation Franchise or Income Tax Return – Water’s-Edge Filers, including combined reports

  2. Enter total of column (c) on Schedule F, line 17, and total of column (d) on Side 1, line 2 or line 3. If the corporation uses California computation method to compute the net income, see instructions.

  3. A limited liability corporation that is classified as an association taxable as a corporation for federal purposes must file Form 100 (California Corporation Franchise or Income Tax Return). California and federal laws treat these LLC's as corporations subject to California corporation tax law.

  4. Download or print the 2023 California Form 100 Booklet (Corporation Tax Booklet - Form 100 Forms & Instructions) for FREE from the California Franchise Tax Board.

  5. Forms, Samples and Fees. Over 140 Business Filings, Name Reservations, and Orders for Certificates of Status and Certified Copies of Corporations, Limited Liability Companies and Limited Partnerships available online.

  6. Download or print the 2023 California Form 100 (California Corporation Franchise or Income Tax Return) for FREE from the California Franchise Tax Board.

  7. File Online. 1500 11th Street Sacramento, California 95814 (916) 653-6814.

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