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California Franchise Tax

Regional Reference Code: Form 100

Jurisdictional Tax Parameters

California Corporate Franchise or Income Tax Return. Used to report franchise tax and corporate income tax for businesses in California.

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California Form 100 Filing Instructions

Corporations doing business in California or earning income from California sources must file Form 100. California enforces a minimum franchise tax of $800 for most entities.

Filing Deadline

For calendar-year corporations, the return is due on or before April 15 of the following year. For fiscal-year corporations, it is due on or before the 15th day of the 4th month after the close of the taxable year.

Required Attachments
  • Copy of Federal Form 1120.
  • Schedule R (Apportionment and Allocation of Income) if applicable.
  • Payment of the $800 minimum franchise tax if not already prepaid.
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