Fillable Form 100-We - California Water'S-Edge Election

TAXABLE YEAR

CALIFORNIA FORM

100-WE

2015

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.

PERIOD:

The election shall begin on the first day of the taxable year, (mm/dd/yyyy)

, 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 California 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

the election. If the corporation is a member

single return is filed on a combined basis. See

of a water’s-edge combined group that has

Enter the corporation name, California

R&TC Section 25113 for more information.

different fiscal-year ends, the election beginning

corporation number, federal employer

List all taxpayers covered by the common

date is the beginning date of the taxable year

identification number (FEIN), if applicable, and

parent’s election on this page. An election

of the last member of the group to file its

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

made on a group return of a self-assessed

return and make the election. For example, if

Enter the name of the corporation making the

combined reporting group shall constitute an

one member of the water’s-edge group has

election in the space provided described as

election by each taxpayer member included in

a January 1, 2015, to December 31, 2015,

electing corporation.

that group return.

taxable year, and the second member has an

April 1, 2015, to March 31, 2016, taxable year,

Be sure to check the box if a common parent is

Enter the beginning date of the water’s-edge

the beginning date of this water’s-edge election

electing on behalf of members of the controlled

election in the space provided. This date is

is April 1, 2015. See R&TC Section 25113(c)(3)

group included in the water’s-edge combined

generally the same as the beginning date for

for more information.

report. If there is no common parent election,

the taxable year that appears on Form 100W

each electing member of the water’s-edge

or Form 100S for the first taxable year of

An officer of the electing corporation must sign

and date the election.

Form 100-WE

2015

7001153

Form 100-We - California Water'S-Edge Election - 2015

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