The election is for a corporation that elects to file on a water's-edge basis pursuant to California Revenue and Taxation Code (R&TC) Sections 25110 and 25113.
Period: it begins on the first day of the taxable year for which it can be made and, except as otherwise provided by statute or herein, continues for 84 calendar months.
Common parent: check the box if a common parent is electing on behalf of members of the controlled group included in the water's-edge combined report.
No common parent election: each electing member of the water's-edge group should file its own election, even if a single return is filed on a combined basis.
Who signs: an officer of the electing corporation must sign and date the election.
| Question | Answer |
|---|---|
| Form Name | Form 100-WE |
| Form Length | 1 page |
| Fillable? | Yes |
| Fillable fields | 27 |
| Avg. time to fill out | 5 min |
| Edition | 2025 |
| Who signs | An officer of the electing corporation |
| Matches the agency's file | Yes, checked October 3, 2026 |
| Other names | 100-WE, Form 100-WE, California Form 100-WE, Water's-Edge Election |
| Agency | California Franchise Tax Board (FTB) |
| Related Forms | Form 100W, California Form 100S |
| Election Period | 84 Calendar Months |
| Official source | Form 100-WE 2025, California Franchise Tax Board |
California Form 100 We isn’t the one you’re looking for?