Form 100 Schedule R Apportionment and Allocation of Income - California

What Is Form 100 Schedule R?

This is a legal form that was released by the California Franchise Tax Board - a government authority operating within California.The document is a supplement to Form 100, California Corporation Franchise or Income Tax Return. As of today, no separate filing guidelines for the form are provided by the issuing department.

FAQ

Q: What is Form 100 Schedule R?
A: Form 100 Schedule R is a form used by corporations in California to report the apportionment and allocation of their income.

Q: What is the purpose of Form 100 Schedule R?
A: The purpose of Form 100 Schedule R is to determine the portion of a corporation's income that is taxable in California.

Q: Who needs to file Form 100 Schedule R?
A: Corporations that are required to file a California tax return and have income from sources both within and outside of California need to file Form 100 Schedule R.

Q: What information is required for Form 100 Schedule R?
A: Form 100 Schedule R requires information on the total income of the corporation, the apportionment factor, and the allocation of income to California.

Q: When is Form 100 Schedule R due?
A: Form 100 Schedule R is due on the 15th day of the third month following the close of the corporation's taxable year.