California Amended Corporation Franchise or Income Tax Return (Fill-in)

Amended Corporation Franchise or Income Tax Return (Fill-in)
Form 100-X
TAXABLE YEAR

For calendar year 	

Amended Corporation
Franchise or Income Tax Return
or fiscal year beginning (mm/dd/yyyy)	

CALIFORNIA FORM

100X
, and ending (mm/dd/yyyy)	.	

Corporation name

California corporation number

Additional information

RP	

FEIN

California Secretary of State file number

Street address (suite/room no.)

PMB no.

City

State

Foreign country name

Foreign province/state/county

Questions. See instructions.		 Yes	No

• •	 •
• •	 •
• •	 •

A	 Did this corporation file an amended return with the IRS for the same reason?	 	
B	 Has the IRS advised this corporation that the original federal return is,
	 was, or will be audited? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	
C	 Is this amended return based on a final federal determination(s)? . . . . . . . . . . 	
	 If so, what was the final federal determination date(s)? 	
D	 Is this return an amended Form 100? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	
E	 Is this return an amended Form 100W? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	

• •	 •
• •	 •

 1	 Net income (loss) before state adjustments  . . . . . . . . . . . . . . .  	
 2	 Additions to net income  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	
 3	 Deductions from net income  . . . . . . . . . . . . . . . . . . . . . . . . . .  	
 4	 Net income (loss) after state adjustments. Combine lines 1 through 3. 	
 5	 Net income (loss) from Schedule R. See instructions  . . . . . . .  	
Part II	 Computation of Tax, Penalties, and Interest

Foreign postal code

				 Yes	No

•
•
•

F	 Is this return an amended Form 100S? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 •	 •
	 If yes, enter the maximum number of shareholders in the S corporation at
	 any time during the taxable year. Do not leave blank. . . . . . . . . . . . . . . . . . . . .
_____
G	 Is this return a protective claim?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 •	 •
H	 Was the corporation’s original return filed pursuant to a water’s-edge election?		
•	 •
I	 During this taxable year, was 50% or more of the stock of this
	 corporation owned by another corporation? . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 •	 •
J	 During this taxable year, were gross receipts (less returns and
	 allowances) of this corporation more than $1 million? . . . . . . . . . . . . . . . . . . . 	 •	 •

•
•

(a)
Originally reported/adjusted

Part I	 Income and Deductions

ZIP code

1	
2	
3	
4	
5	

(b)
Net change

(c)
Correct amount

.00	
.00		
.00
.00	
.00		
.00
.00	
.00		
.00
.00	.00	
•	.00
.00	
.00		
.00

 6	 Net income (loss) for state purposes (Part I, line 4 or line 5) . 	 •  	 6	
.00	 •	.00	
•	.00
 7	 Net operating loss (NOL) deduction. See instructions  . . . . . . 		
7	
.00	
.00	 •	.00
 8	 EZ, TTA, or LAMBRA NOL deduction. See instructions  . . . . . . 		
8	
.00	
.00	 •	.00
 9	 Disaster loss deduction  . . . . . . . . . . . . . . . . . . . . . . . . . . . . 		
9	
.00	
.00	 •	
.00
10	 Net income for tax purposes. Combine lines 6 through 9. . . . 		
10	
.00	
.00	 •	
.00
11	 Tax 	
% x line 10. See instructions. . . . . . . . . . . . . . . 	 • 	 11	
.00	
.00	 •	
.00
12	
Tax credits: 	
 . . . . 		
12	
.00	
.00	 •	
.00
13	 Tax after credits (not less than minimum franchise tax
	
plus QSub annual tax(es), if applicable) . . . . . . . . . . . . . . . . . 		
13	
.00	
.00	 •	
.00
14	 Alternative minimum tax. See instructions . . . . . . . . . . . . . . 		
14	
.00	.00	
•	.00
15	 Tax from Schedule D (100S) (Form 100S filers only) . . . . . . . 		
15	
.00	.00	
•	
.00
16	 Excess net passive income tax (Form 100S filers only)  . . . . . 		
16	
.00	
.00	 •	
.00
17	 Pass-through entity elective tax (Form 100S filers only)  . . .  		
17	
.00	
.00	 •	
.00
18	 Other adjustments to tax. See instructions . . . . . . . . . . . . . .  		
18	
.00	
.00	 •	
.00
19	 Total tax. Combine line 13 through line 18  . . . . . . . . . . . . . . . 	 •	 19	
.00	
.00	 •	
.00
20	 Penalties and interest.				 (a)
.00	 •
(b)
	
See instructions  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 		
20	
.00		
.00	 (c)
.00
21	 Revised balance. Add line 19, column (c), and line 20 (c)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21	 •	
.00
Part III	 Payments and Credits
22	 Estimated tax payments (include overpayment from prior year allowed as a credit)  . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 •  22	
.00
23	 Amount paid with extension of time to file tax return  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 •  23	
.00
24	 Payment with original tax return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 •  24	
.00
25	 Withholding (Forms 592-B and/or 593).  a) originally reported/adjusted	
			
	 • b) net change 	
  c) correct amount  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 • 25c	
.00
26	 Other payments. See instructions  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 •  26	
.00
27	 Total payments. Add line 22 through line 26  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 •  27	
.00
(continued on Side 2)

3631233

Form 100X  2023  Side 1

(continued from Side 1)
28	 Overpayment, if any, shown on original tax return, or as later adjusted  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	
29	 Balance. Subtract line 28 from line 27  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	

•  28 	
•  29	

.00
.00

Part IV	 Amount Due or Refund
30	 Amount due. If line 21 is more than line 29, subtract line 29 from line 21. See instructions . . . . . . . . .
31	Refund. If line 29 is more than line 21, subtract line 21 from line 29. See instructions.  . . . . . . . . . . . .

•  30
•  31

. 00
. 00

Part V	 Explanation of Changes
 1	 Enter name, address, California corporation number, and/or FEIN used on original tax return (if same as shown on this amended return, write “Same”).
Corporation name

California corporation number

Additional information

California Secretary of State file number

Street address (suite/room no.)

PMB no.

City

State

Foreign country name

FEIN

Foreign province/state/county

ZIP code
Foreign postal code

  2	 Explanation of changes to items in Part I, Part II, Part III, and Part IV.
Enter the line number from Side 1 for each item that is changing and give the reason for each change. Attach all supporting forms and schedules for items
changed. Include federal schedules if a change was made to the federal return. Be sure to include the corporation name and California corporation number
on each attachment. Refer to the forms and instructions for the taxable year that is being amended.
_______________________________________________________________________________________________________________________________
_______________________________________________________________________________________________________________________________
_______________________________________________________________________________________________________________________________
_______________________________________________________________________________________________________________________________
_______________________________________________________________________________________________________________________________
_______________________________________________________________________________________________________________________________
_______________________________________________________________________________________________________________________________
_______________________________________________________________________________________________________________________________
_______________________________________________________________________________________________________________________________
_______________________________________________________________________________________________________________________________
_______________________________________________________________________________________________________________________________
Sign
Here

Under penalties of perjury, I declare that I have filed an original return and I have examined this amended return, including accompanying schedules and statements, and
to the best of my knowledge and belief, this amended return is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which
preparer has any knowledge.

Signature of officer	

Title	

Date	

• Telephone

Preparer’s signature	

Date

Check if self-

• PTIN

▶
▶

employed  □

Paid
Preparer’s
Use Only
Firm’s name (or yours, if

self-employed) and address ▶

Side 2  Form 100X  2023

• Firm’s FEIN
• Telephone

3632233