CALIFORNIA FORM 100 PREPARATION CHECKLIST.

• Position: Brief Article

Forget putting a string around your finger. Avoid problems by consulting the preparation checklist for California Form 100 returns. The FTB has a comprehensive checklist to help you check, and double check, those sometimes overlooked essentials. Following are a sample of items included on the checklist:

* Is the seven-digit California corporation number included? This should be the same number as that registered through the California Secretary of State's office.

* Is the corporation's payment information accurate? Line 34: Overpayment from prior year; Line 35: Current year estimate payments; Line 36: Amount paid with extension of time to file.

* Has the self-assessed tax for each corporation been listed on Schedule...