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Form 100S California S Corporation Franchise or Income Tax

Form 100S California S Corporation Franchise or Income Tax

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Instructions and help about ca form 100

welcome to county office your ultimate guide to local government services and public records let's get started how do I pay $800 minimum franchise tax for an es Corp to understand the process of paying the $800 minimum franchise tax for an S corporation in California it is essential to start with the basics of what an S corporation is and its tax obligations an S corporation is a type of corporation that that elects to be taxed as a pass through entity this means that the income losses deductions and credits of the S corporation flow through to the shareholders who then report these items on their personal tax returns filing requirements all s corporations that are Incorporated registered or doing business in California must file the California S corporation franchise or income tax return form 100s this includes corporations that receive California Source income minimum franchise tax every S corporation in California is subject to a minimum franchise tax of $800 this tax is due

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