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Form 100 is the California Corporation Income Tax Return, which is filed by corporations doing business in California and for corporations that are considered a tax entity within the state.
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Corporations that are doing business in California or that have income derived from California sources must file Form 100.
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To fill out Form 100, a corporation must provide its financial information, including gross receipts, deductions, net income, and various credits. The form requires details about the corporation’s activities, shareholders, and franchise tax.
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The purpose of Form 100 is to report the corporation's income and calculate the amount of tax owed to the state of California.
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The form requires reporting information such as total income, deductions, taxable income, credits, and business activities, along with identification details of the corporation.
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