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Form 100-ES Corporation Estimated Tax - California
What Is Form 100-ES?
Form 100-ES, Corporation Estimated Tax , is a legal document that various financial corporations based in California use to figure estimated tax for a corporation and then mail to the Franchise Tax Board to pay corporate income tax. The estimated tax is the amount of tax the corporation is expected to owe for the taxable year. The term "corporation" includes the following entities that are doing business in the state of California:
- Financial corporations;
- Regulated investment companies;
- Limited liability companies and limited partnerships that are taxed as corporations;
- S corporations;
- Exempt homeowners' associations with non-exempt function income;
- Exempt organizations with unrelated business taxable income;
- Banks;
- Certain associations;
- Real estate investment trusts.
This form was released by the California Franchise Tax Board . The latest version of the form was issued on , with all previous editions obsolete. A fillable California Form 100-ES can be downloaded through the link below.
When Is Form 100-ES Due?
You have to pay the estimated tax in four installments. Corporation estimated tax payments are due and payable by the fifteenth day of the fourth, sixth, ninth, and twelfth month of the taxable year. If the due date falls on a holiday or weekend, the deadline to submit a quarterly estimated tax payment and pay without a penalty is extended to the next business day. It is possible to schedule payments up to one year in advance.
Form 100-ES Instructions
Provide the following details in the Corporation Estimated Tax Form:
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Indicate the reporting year.
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Select which income tax return you are also filing:
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Record the California corporation number - this identification number is assigned to a corporation by the California Secretary of State (CA SOS) at the time of registration.
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Write down the Federal Employer Identification Number (FEIN) and CA SOS file number.
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State the corporation's name, address, and telephone. Indicate the name of the owner or individual who represents the entity.
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Enter the estimated installment payment amount and the total amount of QSub annual tax paid. Combine these two amounts and write down the total installment payment.
Where to Mail Form 100-ES?
Make the money order or check payable to the Franchise Tax Board. Write the FEIN, California corporation number, CA SOS file number, and Form 100-ES on the check or money order. Your check or money order must be payable in U.S. dollars and drawn against a U.S. financial institution.
Enclose the payment with the 100-ES Form. Send the documents to the Franchise Tax Board, PO Box 942857, Sacramento, California 94257-0531. If the business entity does not owe any payments, do not mail the form with a zero balance.
Download Form 100-ES Corporation Estimated Tax - California
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