Jurisdictional Tax Parameters
California Corporate Franchise or Income Tax Return. Used to report franchise tax and corporate income tax for businesses in California.
Filing Authority Mapping
California Form 100 Filing Instructions
Corporations doing business in California or earning income from California sources must file Form 100. California enforces a minimum franchise tax of $800 for most entities.
Filing Deadline
For calendar-year corporations, the return is due on or before April 15 of the following year. For fiscal-year corporations, it is due on or before the 15th day of the 4th month after the close of the taxable year.
Required Attachments
- Copy of Federal Form 1120.
- Schedule R (Apportionment and Allocation of Income) if applicable.
- Payment of the $800 minimum franchise tax if not already prepaid.
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