INSTRUCTIONS: CALIFORNIA AMENDED CORPORATION FRANCHISE OR INCOME TAX RETURN (Form 100X)
Corporations doing business in California use a form 100X if they need to amend information regarding franchise or income tax due reported on form 100S. This document, as well as a separate instructions packet, can be found on the website of the California Franchise Tax Board.
California Amended Corporation Franchise Or Income Tax Return 100X Step 1: Enter the date of the calendar or fiscal year in question at the top of the page.
California Amended Corporation Franchise Or Income Tax Return 100X Step 2: Give your corporation's name, address, state corporation number and Federal Employer Identification Number (FEIN).
California Amended Corporation Franchise Or Income Tax Return 100X Step 3: Questions A through J should be answered with a check mark indicating "yes" or "no."
California Amended Corporation Franchise Or Income Tax Return 100X Step 4: Parts I and II both contain three columns. Column a on the left requires you to enter the figures given on your initial return or the amended return last filed. Column b requires you to calculate the net change between your initial and amended figures. Column c requires you to enter the amended figures.
California Amended Corporation Franchise Or Income Tax Return 100X Step 5: Part I requires you to detail your income and deductions as instructed.
California Amended Corporation Franchise Or Income Tax Return 100X Step 6: Part II requires you to calculate your tax, penalties and interest as instructed.
California Amended Corporation Franchise Or Income Tax Return 100X Step 7: Part III requires you to detail payments already made as well as tax credits which apply.
California Amended Corporation Franchise Or Income Tax Return 100X Step 8: Part IV concerns the amount of tax due or the amount of the refund you are owed.
California Amended Corporation Franchise Or Income Tax Return 100X Step 9: Question 1 of Part V requires you to give the name and address of your corporation if they were different on the original return. If not, write "same."
California Amended Corporation Franchise Or Income Tax Return 100X Step 10: Question 2 requires a written explanation of all changes documented on this form.
California Amended Corporation Franchise Or Income Tax Return 100X Step 11: An officer should sign and date the form, give their title and provide a phone number.
