Apportionment
This apportionment factor calculates the amount of compensation paid in California and total.
This type of income is allocated rather than apportioned.
What is non-business income?
This form is used for taxpayers filing via the default methodology in California.
What is the Form 100?
Taxpayers who have nexus in California and have done this are required to pay the minimum tax.
What is registered to do business in California?
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Who is J.D.?
This concept requires sales of tpp be included in the California sales factor numerator if the taxpayer is not 'taxable' in the destination state.
What is throwback?
California's starting point for taxable income is this line from the federal tax return.
What is line 28?
This form tracks net operating losses.
What is the Form 3805Q?
This penalty applies automatically when a taxpayer's understatement exceeds 1M or 20% of the tax shown on the original return.
What is the large corporate understatement penalty (LCUP)?
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Who is George?
This is the year California went to mandatory single sales factor for all taxpayers (not engaged in a qualified business activity).
What is 2013?
These state taxes my be deducted from California taxable income.
What are taxes not based on income/profit?
These types of dividends are tracked on the Schedule H, Part III.
What are dividends from insurance companies?
This federal law protects taxpayers from the California franchise tax if the only activity engaged in the state is the solicitation or sales of tpp.
What is P.L. 86-272?
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Who is Ben?
This regulation section covers apportionment for taxpayers engaged in commercial fishing.
What is CCR Section 25137-5?
Intercompany transactions generating income result in this tax treatment for the California tax purposes.
What is deferral?
This schedule calculates the taxpayer's contributions adjustment.
What is the schedule R-6?
This credit may, per the FTB, reduce AMT.
What is an EZ hiring or sales and use credit?
(also Solar credits)
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Who is Lindsay M.?
(I did not get a call back).
This is the year California adopted UDIPTA.
What is 1966?
This is required for income if a taxpayer has corporations with different accounting periods as part of the same combined report.
What is fiscalization?
This form reports deferred intercompany stock account (DISA) transactions.
What is Form 3726?
Foreign sales corporations, export trade corporations, domestic corporations and these are fully included in a California unitary water's-edge combined reporting group.
What are corporations with 20% or more average apportionment factors in the US?
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Who is Lauren?