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is attaching Form 2553 to elect to be an S corporation. ? Go to irs.gov/Form1120S for instructions and the latest information. OMB No. 1545-0123. All federal S corporations subject to California laws must file Form 100S and pay the greater of the minimum franchise tax or the 1.5% income or franchise tax. Form CBT-100S to claim the tax paid on their behalf by the part- General Instructions for New Jersey S Corporation Business Tax Return and Related Forms Fill s tax california ftb instantly, Edit online. Sign, fax and printable from PC, iPad, tablet or mobile. Try Now! (Yes requires filing of statement, penalties may apply – see instructions.) 1 Ordinary income (loss) from trade or business activities from Schedule F (Form Form 100S Booklet 2002 Page 3. Instructions for Form 100S. California S Corporation Franchise or Income Tax Return. References in these instructions are to Simplify the entire ca form 100s instructions 2017 preparation process with this easy-to-understand video backed up by superior experience. Discover how to