Deployed Military Exemptionįor taxable years beginning on or after January 1, 2010, and before January 1, 2018, a corporation that is a small business solely owned by a deployed member of the United States Armed Forces shall not be subject to the minimum franchise tax if the owner is deployed during the taxable year and the corporation operates at a loss or ceases operation. For more information, go to ftb.ca.gov and search for business efile. Check with software providers to see if they support business e-filing.įor taxable years beginning on or after January 1, 2014, California law requires any business entity that files an original or amended tax return that is prepared using tax preparation software, to electronically file (e-file) their tax return with the FTB. The Franchise Tax Board (FTB) offers e-filing for corporations filing Form 100X. ![]() ![]() Unless otherwise stated, the term “corporation” as used in Form 100X, Amended Corporation Franchise or Income Tax Return, and in these instructions includes banks, financial corporations, S corporations, exempt homeowners’ associations, political organizations, limited liability companies and limited liability partnerships classified as corporations.
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