Fillable Form 100-We - Water'S-Edge Election - 2012 printable pdf download

TAXABLE YEAR

CALIFORNIA FORM

100-WE

2012

Water’s-Edge Election

Sign Form 100-WE and attach to the back of Form 100W, or Form 100S. Keep a copy for the corporation’s records.

Corporation name

Key California corporation number

Address (suite, room, or PMB no.)

City

State

ZIP Code

WATER’S-EDGE ELECTION

The electing corporation, ____________________________, elects to file on a water’s-edge basis pursuant to Revenue and Taxation

Code (R&TC) Sections 25110 and 25113.

Check here if the common parent is electing on behalf of the water’s-edge group. List each corporation covered by this election

below. As the common parent of a controlled group, the corporation hereby elects for all members of the controlled group that are

includable in the water’s-edge combined report.

MONTH

DAY

YEAR

PERIOD:

The election shall begin on the first day of the taxable year,

_______________________________, for which the election

can be made and shall, except as otherwise provided by statute or herein, continue for 84 calendar months from that date.

The election shall remain in effect until terminated.

TERMINATION: The election may be terminated in accordance with the rules provided by R&TC Section 25113.

___________________________________________________________________

___________________________________________________

Electing Corporation Name

Signature of Officer of Electing Corporation

______________________________________

_______________________

____________________________________________________

Electing Corporation Number

Date

Print or Type Name and Title of Signing Officer

Corporations Covered by the Water’s-Edge Election

Key California corporation name

Key California corporation number

Common parent name

FEIN (if applicable)

List of corporations covered by the election

Corporation name

California corporation number

For definition of a Key Corporation, see FTB Pub. 1061, Guidelines for Corporations Filing a Combined Report. Attach additional sheets if necessary.

Instructions

group should file its own election, even if a

election. If the corporation is a member of a

single return is filed on a combined basis. See

water’s-edge combined group that has different

Enter the corporation name, California

R&TC Section 25113 for more information.

fiscal-year ends, the election beginning date is

corporation number, federal employer

List all taxpayers covered by the common

the beginning date of the taxable year of the last

identification number (FEIN), if applicable, and

parent’s election on this page. An election

member of the group to file its return and make

address as listed on Form 100W or Form 100S.

made on a group return of a self-assessed

the election. For example, if one member of the

Enter the name of the corporation making the

combined reporting group shall constitute an

water’s-edge group has a January 1, 2012 to

election in the space provided described as

election by each taxpayer member included in

December 31, 2012 taxable year, and the second

electing corporation.

that group return.

member has an April 1, 2012 to March 31,

2013 taxable year, the beginning date of this

Be sure to check the box if a common parent is

Enter the beginning date of the water’s-edge

water’s-edge election is April 1, 2012. See R&TC

electing on behalf of members of the controlled

election in the space provided. This date is

Section 25113(c)(3) for more information.

group included in the water’s-edge combined

generally the same as the beginning date for

report. If there is no common parent election,

the taxable year that appears on Form 100W

An officer of the electing corporation must sign

each electing member of the water’s-edge

or Form 100S for the first taxable year of the

and date the election.

Form 100-WE

2012

7001123

Form 100-We - Water'S-Edge Election - 2012

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