Chat with an FTB Representative

Changes to 2005 Forms

2005 Updates to Form 100 Corporation Tax Booklet

The revised Internet version is available for download as of 03/03/2008

Revision Details:The 100 booklet asks taxpayer’s to attach the incorrect form FTB 3805Q to the return. The 100 booklet instructions asks taxpayer’s to use the incorrect years NOL carryover deduction from form FTB 3805Q. Similar revisions were made to the 2005 – 2007 100 booklet instructions.

  • Page 12, Column 3, paragraph 4 and pf 60 of the 2005 Package X

Previously read:

If line 19 is a positive amount, enter the NOL carryover deduction from the 2004 form FTB 3805Q,...

Revised to:

If line 19 is a positive amount, enter the NOL carryover deduction from the 2005 form FTB 3805Q,...

Taxpayer’s that use the prior year 3805Q information, would lower their taxes due to using NOL carryover deduction, which might not be available in the current year.


2005 Updates to Form 100 Booklet

Revision Date: 04/04/06

Revision Details: Schedule P (100) Instructions

Page 2, Schedule P (100) Flat; page 28, Form 100 Booklet; page 74, 2005 Package X:

  • Page 2, Column 1

It should read:

Note: Depreciation that is capitalized to inventory under the uniform capitalization rules must be refigured using the rules described above.

Note: Include on this line any differences between regular and AMT depreciation (ex: Section 179 depreciation differences).

This revision is required in the 2005 Package X, page 74; Form 100 Booklet page, 28 and the flat version of the Schedule P (100), page 2.

The revised internet version is available for download.


2005 Updates to Form 100

Revision Date: 01/19/2006

Revision Details: Form 100, California Corporation Franchise or Income Tax Return

  • The revision is to Form 100, Side 5, Schedule D, Part II, column (e): column (e) has a vertical line running down the column.

It should read:

The vertical line inside of the column (e), Part II of Schedule D, should be removed.

This revision needs to be noted in printed products 2005 Form 100 Booklet, page 21; the flat Form 100, page 5, and 2005 Package X, page 50.

The revised internet version is available for download.

Back to Tax Form Changes for 2005