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Screen CAGen - California Corporation Franchise or Income Tax Return (1120)

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General Information

California corporation number / Secretary of State (SOS) file number / LLC temporary number assigned by FTB
A corporation files using its California corporation number or indicates a reason for not having one. It may optionally include a Secretary of State (SOS) file number or an LLC temporary number assigned by the Franchise Tax Board.
If there is no California corporation number, complete the next section.
LLCs that file as corporations using their SOS number are issued a FTB-assigned 7-digit corporation number and receive a letter that instructs the entity to use the 7-digit number on all future tax payment and return filings. Enter this number as the California corporation number.
note
A California corporation number contains 7 digits and may be preceded by a letter. A SOS file number contains 12 digits beginning with 19 or 20. An LLC temporary number contains 9 digits beginning with zero. These are the only formats applicable to these numbers.
Reason for no California corporation number
If the corporation has no California corporation number, enter a reason code directly or select from the dropdown. Enter
1
 to select Foreign Non-US,
2
 to select Applied For,
3
 to select LLC is Filing as a Corporation, or
4
 to select Initial Return. If none of these reasons applies, enter a reason in the next section.
Other reason for no California corporation number
If the reason for no California corporation number isn't one of the 4 choices preceding, enter a reason here.
No California filing requirement, but is filing to report Form 3840 transactions
Enter
X
 to indicate that the corporation has no California filing requirement except to report Form 3840 transactions that haven’t been disposed of yet.
note
When the corporation disposes of assets reported on Form 3840, it has to file Form 100 or 100S for that year. Indicate this by unmarking the checkbox. If it isn't incorporated in California, not qualified under the laws of California, and not doing business in California even though it derives income from California sources, then it isn't subject to the minimum tax requirement. Be sure to enter
1
for the Minimum tax on the CAGen screen in this situation.
No California filing requirement, but is included in California combined group report (C Corp)
Enter
X
 to indicate that this return is included in a California combined group report. This return will be included in the combined reports, but won’t be subject to the minimum tax assessed on franchise tax filers.
Type of tax return
Enter a code directly or select a code from the dropdown. Enter
2
 to complete the return using the California corporation income tax rules. If you leave this blank or enter
1
, the application uses the California corporation franchise tax rules. The corporation franchise tax is imposed on all corporations doing business, incorporated or qualified, in California and is prepaid for the right to do business the following year. The corporation income tax is imposed on all corporations that derive income from sources within California but are not doing business in California. See California instructions to determine if the client is subject to the franchise tax or income tax.
note
Franchise tax filers are taxed on all interest income. Income tax filers are not taxed on interest from U.S. or California government obligations. For more information, see 1120 California frequently asked questions.
Bank or financial corporation
Enter
1
 to use the special bank or financial corporation tax rates for the calculation of franchise tax, income tax, or alternative minimum tax. Enter a code directly or select from the dropdown.
Minimum tax
If the corporation is not subject to minimum tax, enter
1
. If the corporation is subject to the $25 minimum tax, enter
2
. If the corporation is subject to the $800 minimum tax, enter
3
. Enter a code directly or select from the dropdown. If you have indicated that this is an initial return (on the federal 1120 screen, or the California CAOtherC screen for C corporations) and leave this blank, the application doesn't calculate a minimum tax. If you leave this blank without indicating that this is an initial return, the application uses the $800 minimum tax.
note
The $800 minimum tax only applies to franchise tax filers, not to income tax filers.
Special processing
Enter any special processing information. This prints at the top of Form 100, 100W, or 100S, Side 1.
Superseding return
Enter a code directly or select from the dropdown to indicate if this is a superseding return. Enter
1
 to indicate this is a superseding return. Enter
2
 to indicate this isn't a superseding return. If this is blank, the application defaults to what's entered for
Superseding return
 in the federal 1120 screen.
A superseding return is a subsequent return filed before the original due date (including extensions) of the return. A superseding return is considered the original return because it takes the place of any other return previously filed.
If this is marked and the return is electronically filed, the application includes the information in the electronic file. If the return is paper filed, "Superseding Return" prints at the top of the tax return.
Online account view access authorized representative
Enter a code directly or select from the dropdown to complete FTB Form 743, Online Account View Access Authorization. To indicate that the preparer’s firm should be the authorized representative, enter
1
. To indicate that the preparer should be the authorized representative, enter
2
. If this is blank, Form FTB 743 doesn’t print.
Name control: (Force)
Use this  to change the calculated amount of the 1st 4 letters of the entity’s name on the estimate, extension, or electronic filing payment voucher, and on Page 1 of Form 100, 100S, 100W, or 100X for paper-filed returns. For more information on how the name and address controls are created, refer to California’s FTB Pub. 1098, Guidelines for the Development and Use of Substitute, Scannable and Reproduced Tax Forms.
note
California does
not
 follow IRS rules regarding "&," "-," and "/" characters.

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