California Schedule R Form – Fill Out and Use This PDF

The California Schedule R form is an essential tax document designed for entities operating within the state to apportion and allocate income accurately. This form supports the transparent reporting of net income, nonbusiness income, and business income, ensuring equitable tax responsibilities are met. For detailed guidance and to simplify your tax filing process, click the button below to fill out the California Schedule R form.

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California Schedule R Form PDF Details

In the realm of California tax filings, the Schedule R form is a crucial document for corporations, serving as an appendix to the primary state tax return. This meticulous form, pertinent to the taxable year 2011, facilitates the apportionment and allocation of income across different jurisdictions, underscoring the complexities businesses face when their operations span multiple locations. Aimed at corporations—including those with Water's-Edge elections, a designation that modifies how their global income is taxed by California—the Schedule R demands thorough calculation and documentation across its various sections. These range from determining net income after state adjustments, dissecting nonbusiness from business income, to intricacies involved in handling deferred business income or gains from asset sales, and even considering interest offsets and contributions adjustments. Notably, it applies a detailed apportionment formula, pivotal in calculating the proportion of total income attributable to California operations. This can be determined via the standard three-factor formula or the alternate single-sales factor formula, contingent upon the corporation's election. Through the Schedule R, alongside its supplemental schedules R-1 through R-7, businesses are required to dissect their income streams and apportion them accurately, ensuring compliance with California's nuanced tax statutes.

Question	Answer
Form Name	California Schedule R Form
Form Length	7 pages
Fillable?	No
Fillable fields	0
Avg. time to fill out	1 min 45 sec
Other names	ftb schedule r, california schedule r, california schedule r instructions 2020, schedule r 7 instructions

Form Preview Example

TAXABLE YEARCALIFORNIA SCHEDULE

2011 Apportionment and Allocation of IncomeR

Attach this schedule behind the California tax return and prior to the supporting schedules.

For calendar year 2011 or ﬁscal year beginning month________ day______ year _________, and ending month________day______ year _________ .

Corporation name

California corporation number

Water’s-Edge Filers Only: If controlled foreign corporations are included in the combined report, attach form FTB 2416.

Complete Schedule R (Side 1 and Side 2) and all applicable Schedules (R-1 through R-7). See General Information for Schedule R.

1	a Net income (loss) after state adjustments from Form 100 or Form 100W, Side 1, line 18; Form 100S, Side 1,
	line 15; Form 100X, line 4. Form 565 and Form 568 ﬁlers: Include the total of line 1 through line 11c from				
	Schedule K (565 or 568) less the total of line 12 through line 13e from Schedule K (565 or 568)					1a	00
					฀
	b Water’s-edge foreign investment interest offset from form FTB 2424, line 17. .	. . .	. . . . .	. . . . . . . . . . . . . . . . .	฀	1b	00
					฀
	c Total. Combine line 1a and line 1b	. . .	. . . . .	. . . . . . . . . . . . . . . . .	฀	1c	00
Nonbusiness Income (Loss) from All Sources. See General Information A for deﬁnitions and examples.
2	Dividends included on line 1a and not deducted on Form 100, Side 1, line 11;	
	Form 100W, Side 1, lines 11a/b; or Form 100S, Side 1, lines 9 and 10		2		00
3	Interest. Attach schedule		3		00
4	Net income (loss) from the rental of property from Schedule R-3,	
	line 3, column (c)		4		00
5	Royalties. Attach schedule		5		00
6	Gain (loss) from the sale of assets from Schedule R-4, line 2, column (e)		6		00
7	Gain (loss) from sale of a nonbusiness interest in a partnership or LLC .	
	Attach schedule		7		00
8	Miscellaneous nonbusiness income (loss). Attach schedule		8		00
9	. .Total nonbusiness income (loss). Combine line 2 through line 8	. . .	. . . . .	. . . . . . . . . . . . . . . . .		9	00
Business Income (Loss) before Apportionment (subject to a separate apportionment formula)
		
10	Nonunitary partnership or LLC business income (loss)		10		00
11	Income (loss) from a separate trade or business.	
	Attach supplemental Schedule R		11		00
		
12	Business income (loss) deferred from prior years, see General Information L. . .		12		00

13Capital gain (loss) netting subject to separate apportionment.

	See General Information M	 13		00
14	Total separately apportionable business income (loss). Combine line 10 through line		13		14		00
15	Total business income (loss) subject to apportionment for this trade or business, subtract the sum of line 9			
	and line 14 from line 1c	. . . . . . . . . . . . . . . . . . . . . . . . .			15		00
				
16	Interest offset from Schedule R-5, line 7 or line 16 (California domiciliaries only)				16		00
					
17	Business income (loss) for this trade or business subject to apportionment. Combine line 15 and line 16			17			00
18	a Apportionment percentage from Schedule R-1, Part A, line 5 or Part B, line 2 .	. . . . . . . . . . . . . . . . . . . . . . . . .		.	18a	__ __ __ . __ __ __ __ %
	b Business income (loss) apportioned to California. Multiply line 17 by line 18a .	. . . . . . . . . . . . . . . . . . . . . . . . .		.	18b		00
Nonbusiness Income (Loss) Allocable to California. If no income (loss) is allocable to California, do not complete
line 19 through line 26, enter -0- on line 27 and go to Side 2, line 28.
19	Dividends and interest income (if taxpayer’s commercial domicile is in California):			
	a Dividends included in line 2 above	. . . . . . . . . . . . . . . . . . . . . . . . .			19a		00
				
	b Interest included in line 3 above	. . . . . . . . . . . . . . . . . . . . . . . . .			19b		00
20				
20	Net income (loss) from the rental of property within California from Schedule R-3, line 3, column (b)				20		00
				
21	Royalties. Attach schedule	. . . . . . . . . . . . . . . . . . . . . . . . .			21		00
22	Gain (loss) from the sale of assets within California from Schedule R-4, line 2, total of column (b) and			
	column (d). Combined reporting groups, see General Information M	. . . . . . . . . . . . . . . . . . . . . . . . .			22		00
23				
23	Gain (loss) from sale of a nonbusiness interest in a partnership or LLC. Attach schedule				23		00
24				
24	Miscellaneous nonbusiness income (loss). Attach schedule	. . . . . . . . . . . . . . . . . . . . . . . . .			24		00
				
25	Total nonbusiness income (loss) allocable to California. Combine line 19a through line 24				25		00
26	Interest offset from line 16 allocated to income included on line 19a and line 19b (California domiciliary only).			
	See General Information J	. . . . . . . . . . . . . . . . . . . . . . . . .			26		00
27				
27	Net nonbusiness income (loss) allocable to California. Subtract line 26 from line 25				27		00

8011113

Schedule R 2011 Side 1

California Business Income (Loss) subject to a separate apportionment formula.		
28	California business income (loss) from a nonunitary partnership or LLC		28	00
29	California income (loss) from a separate trade or business. Attach
	supplemental schedule R.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 		29	00

30California business income (loss) deferred from prior years,

	see General Information L	 30	00
31	Total business income (loss) separately apportioned to California. Combine line 28 through line 30		. 	31
Net Income (Loss) for California Purpose
32	Post-apportioned and allocated amounts from capital gain (loss) netting (combined reporting groups).		. 
	See General Information M	. . . . . . . . . . . . . . . . . . . . . . . .	. 	32
33	Net income (loss) for California purposes before contributions adjustment. Combine lines 18b, 27, 31, and 32		. 	33
34	Contributions adjustment from Schedule R-6, line 15	. . . . . . . . . . . . . . . . . . . . . . . .	. 	34
35	Net income (loss) for California purposes. Combine line 33 and line 34. Enter here and on Form 100 or		. 
	Form 100W, Side 1, line 19 or Form 100S, Side 1, line 16	. . . . . . . . . . . . . . . . . . . . . . . .	. 	35

Complete the applicable Schedules R-1 through R-7, starting on Side 3.

Side 2 Schedule R 2011

8012113

Schedule R-1 Apportionment Formula. Is this corporation electing the Alternate Method – Single-Sales Factor Formula? ฀m Yes m No

If “Yes,” skip Part A and complete Part B. If “No,” complete Part A and skip Part B.

Part A Standard Method – Three-Factor Formula. Complete this part only if the corporation uses the three-factor formula. (The three- factor formula includes the single-weighted or double-weighted sales factor.)

(a)

(b)

(c)

Total within and outside California

Total within California

Percent within

California (b) ÷ (a)

1 Property: Use the average yearly value of owned real and tangible

personal property used in the business at original cost. See General

Information E. Exclude property not connected with the business

and the value of construction in progress.

Inventory

Buildings

Machinery and equipment (including delivery equipment)

Furniture and ﬁxtures

Land

Other tangible assets. Attach schedule

Rented property used in the business. See General Information E. . .

Total property

฀



2 Payroll: Use employee wages, salaries, commissions, and other

compensation related to business income. See General Information F.

Total payroll

฀



. . . . . . . . . . . . .3 Sales: Gross receipts, less returns, and allowances

a Sales delivered or shipped to California purchasers.

See General Information G.

(i) Shipped from outside California

(ii) Shipped from within California

b Sales shipped from California to:

(i) The United States Government

(ii) Purchasers in a state where the taxpayer is not taxable.

See General Information G

c Other gross receipts (rents, royalties, interest, etc.)

Total sales

฀



Divide total sales column (b) by total sales column (a) and multiply by 2 (except for qualiﬁed business activities). See General Information G



4 Total percent. Add the percentages in column (c).

See General Information H

5 Apportionment percentage. Divide line 4 by 4 (qualiﬁed business

activities divide by 3, see General Information G) and enter the result



here and on Schedule R, Side 1, line 18a. See General Information H

Part B Alternate Method – Single-Sales Factor Formula. Complete this part only if the corporation elects the single-sales factor

formula. This is an irrevocable annual election.

(a)

(b)

(c)

Total within and outside California

Total within California

Percent within

California (b) ÷ (a)

. . . . . . . . . . . . .1 Sales: Gross receipts, less returns, and allowances

a Sales delivered or shipped to California purchasers.

See General Information G.

. . . . . . . . . . . . . . . . . . . . . . . .(i) Shipped from outside California

(ii) Shipped from within California

b Sales shipped from California to:

. . . . . . . . . . . . . . . . . . . . . . . . .(i) The United States Government

(ii) Purchasers in a state where the taxpayer is not taxable.

. . . . . . . . . . . . . . . . . . . . . . . . . . . .See General Information G

c Other gross receipts (rents, royalties, interest, etc.)

Total sales

฀



2 Apportionment percentage. Divide total sales column (b) by total

sales column (a) and enter the result here and on Schedule R,



Side 1, line 18a. See General Information H

8013113

Schedule R 2011 Side 3

Schedule R-2 Sales and General Questionnaire. Attach additional sheets if necessary.

1Describe brieﬂy the nature and location(s) of the California business activities: _____________________________________________________________

__________________________________________________________________________________________________________________________

2State the exact title and principal business activity of all joint ventures, partnerships, or LLCs in which the corporation has an interest: _________________

__________________________________________________________________________________________________________________________

3 Does the California sales ﬁgure on Schedule R-1 (or a comparable schedule in a combined report) include all sales shipped from California where the purchaser is the U.S. Government? mYes mNo If “No,” explain.__________________________________________________________________

4Does the California sales ﬁgure on Schedule R-1 (or a comparable schedule in a combined report) include all sales shipped from California to states in which

the taxpayer is not subject to tax? See General Information G. mYes mNo If “No,” explain. _____________________________________________

5Are the nonbusiness items reported on Schedule R, Side 1, line 2 through line 8, and the apportionment factor items reported on Schedule R-1 treated mYes mNo If “No,” explain._________________________________________________consistently on all state tax returns ﬁled by the taxpayer?

6Has this corporation or any member of its combined unitary group changed the way income is apportioned or allocated to California from prior year tax

returns? See General Information I.฀ mYes mNo If “Yes,” explain. ________________________________________________________________

__________________________________________________________________________________________________________________________

7Does the California sales ﬁgure on Schedule R-1 (or comparable schedule in a combined report) include all sales shipped to California destinations?

mYes mNo If “No,” indicate the name of the selling member and the nature of the sales activity believed to be immune. ________________________

__________________________________________________________________________________________________________________________

8Does the California sales ﬁgure on Schedule R-1 (or comparable schedule in a combined report) include all sales delivered to customers outside

California which have an ultimate destination in California? mYes mNo If “No,” explain. _______________________________________________

Schedule R-3 Net Income (Loss) from the Rental of Nonbusiness Property

1 Income from rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2 Rental deductions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3 Net income (loss) from rents. Subtract line 2 from line 1. Enter the result here and enter column (c) on Side 1, line 4; enter column (b)

on Side 1, line 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(a)

Total outside

California

(b)

Total within

California

(c)

Total outside and within

California (a) + (b)

Schedule R-4 Gain (Loss) from the Sale of Nonbusiness Assets

California sales of nonbusiness assets include transactions involving: (1) real property located in California; (2) tangible personal property, if it had a situs in California at the time of sale, or if the corporation is commercially domiciled in California and not taxable in the state where the property had a situs at the time of sale; and (3) intangible personal property if the corporation’s commercial domicile is in California or the income is otherwise allocable to California.

Description of property sold

Real estate and other tangible assets		Intangible assets		Total
(a)	(b)	(c)	(d)	(e)
Gain (loss) from outside	Gain (loss) from	Gain (loss) from	Gain (loss) from	Gain (loss)
California	within California	outside California	within California	(a)+(b)+(c)+(d)

2 Total gain (loss) . . . . . . . . . . . . . . . . . .

Enter total gain (loss) line 2, column (e) on Side 1, line 6 and enter total of line 2, columns (b) and (d) on Side 1, line 22

Side 4 Schedule R 2011

8014113

Schedule R-5 Computation of Interest Offset. Complete only if there are entries on line 2 and/or line 3 of
	Schedule R and if Schedule R-1 is required. See General Information J. (California domiciliary only)
1	Total interest expense deducted	1
2	Water’s-edge foreign investment interest offset from Side 1, line 1b	2
3	Balance. Subtract line 2 from line 1	3

4Total interest income (Form 100 or Form 100W, Side 1, line 4 and Schedule F, line 5a and line 5b; or Form 100S, Side 1, line 3 and interest income included on Schedule F,

	line 5 or Schedule K, line 4)	4
5	Nonbusiness interest income from Side 1, line 3	5
6	Business interest income. Subtract line 5 from line 4	. . . . . . . . . . . . . . . . . . . . . 6

7Excess interest expense over business interest income. Subtract line 6 from line 3. If line 6 exceeds line 3,

	enter -0- here and on Side 1, line 16, and do not complete the rest of this schedule	. . . . . . . . . . . . . . . . . . . . . 7
8	Total dividend income	8
9	Deducted dividends from Form 100, Side 1, lines 10 and 11; Form 100W, Side 1,
	lines 10 and 11a/b; or Form 100S, Side 1, lines 9 and 10	9
10	Net dividend income. Subtract line 9 from line 8	. . . . . . . . . . . . . . . . . . . . . . 10
11	Business dividend income	11

12Deducted dividends from Form 100, Side 1, lines 10 and 11; Form 100W, Side 1,

	lines 10 and 11a/b; or Form 100S, Side 1, lines 9 and 10, attributable to business
	dividend income	12
13	Net business dividend income. Subtract line 12 from line 11	. . . . . . . . . . . . . . . . . . . . . 13
14	Net nonbusiness dividend income. Subtract line 13 from line 10	. . . . . . . . . . . . . . . . . . . . . 14
15	Total nonbusiness interest and dividend income. Add line 5 and line 14	. . . . . . . . . . . . . . . . . . . . . 15
16	Enter the lesser of line 7 or line 15. Enter here and on Side 1, line 16	. . . . . . . . . . . . . . . . . . . . . 16

If interest and/or dividend income is reported on Side 1, line 19a or line 19b, enter the allocable portion of Schedule R-5, line 16 on Side 1, line 26.

See General Information J. If no interest or dividend income is reported on Side 1, line 19a or line 19b, do not deduct any interest expense on Side 1, line 26.

Schedule R-6 Contributions Adjustment. See General Information N.

1 Total contributions paid (current year and carryover amount) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2 Net income (loss) after state adjustments from Side 1, line 1c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3 Portion of dividends deductible under R&TC Sections 24410 and 24411 (from Side 1 of the Form 100, line 11;

Form 100W, lines 11a/b; or Form 100S, lines 9 and 10), and other adjustments. See General Information N. . . . . . . . . . . .

4 Contributions deducted on Form 100, Form 100W, or Form 100S. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5 Total. Add line 2 through line 4. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6 Multiply line 5 by 10% (.10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7 Net income (loss) for state purposes before contributions adjustment from Side 2, line 33 . . . . . . . . . . . . . . . . . . . . . . . . .

8 Business dividends deductible on line 3 multiplied by the average apportionment percentage from Schedule R-1, Part A, line 5 or Part B, line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9 Amount of line 3 attributable to nonbusiness dividends reported on Side 1, line 19a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

10Contributions deducted (from line 4 above) multiplied by the average apportionment percentage from Schedule R-1, Part A, line 5 or Part B, line 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

11Total. Add line 7 through line 10. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

12Multiply line 11 by 10% (.10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Contributions Adjustment

13 Enter the amount shown on line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

14 Amount of contributions allowable:

a If line 1 equals or exceeds line 6, enter the lesser of line 1 or line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b If line 1 is less than line 6, divide line 11 by line 5. Then multiply line 1 by the result and enter here . . . . . . . . . . . . . . . . .

15 Contributions adjustment. Subtract line 14a or line 14b from line 13. Enter here and on Side 2, line 34.

If the result is a negative amount, enter in brackets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

14a

14b

8015113

Schedule R 2011 Side 5

TAXABLE YEAR		CALIFORNIA SCHEDULE

2011 Election to File a Unitary Taxpayers’ Group Return		R-7

Fill out the Schedule R-7 Election completely to make a valid election.

Name of corporation ﬁling the single group return (key corporation*)

California corporation number

This election is an integral part of the return of all taxpayers participating in the election, and must be ﬁled annually with Schedule R. Signing the California tax return is an acknowledgement that the key corporation and its electing afﬁliates agree to comply with the terms and conditions contained in this Schedule R-7 Election. (See Side 7 for the terms of this election).

Part I – Taxpayers Electing to File, or No Longer Included in the Single Group Return. See instructions below Section A and Section B before completing the tables.**

Section A – List of Taxpayers Making Election to File a Single Group Tax Return. Attach additional sheets using the same format, if necessary.

Electing taxpayer corporation	A	B	C	California	FEIN	Total self-assessed tax
(Enter the legal name that is ﬁled with the California SOS.				corporation number
(Enter the legal name that is ﬁled with the California SOS.				(if one is assigned)
Do not use abbreviations unless the abbreviation is part of the legal name.)				(if one is assigned)


(California key corporation name*)

Total group self-assessed tax. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

*For deﬁnition of a key corporation, see Side 7.

**In order for a group return to satisfy the individual subsidiary’s ﬁling requirements, the Schedule R-7 must include all of the information requested in Part I, Section A, (see Cal. Code Regs., tit. 18 section 25106.5-11). If the information in Part I, Section A, is not ﬁlled out completely, the electing member(s) Schedule R-7 election may be disallowed. If an electing member(s) Schedule R-7 election is disallowed, they must ﬁle a separate California return.

Check box A if the electing member is incorporated, organized, qualiﬁed, or registered to do business in California.

Check box B if the electing member has any property, payroll, sales in California, or derives income from sources within California, but is not doing business in California.

Check box C if the Corporation is a new electing member for this current group.

Enter the California corporation number if one was assigned by the California Secretary of State (SOS) or the Franchise Tax Board (FTB).

Schedule R-7, Part I, Section A, should only contain information of corporations that are required to ﬁle a return in California, and who are subject to California income or franchise tax. If a corporation does not have a California return ﬁling requirement, the entity should not be listed in this Part I, Section A. The entity should be listed in Part II, Other Afﬁliated Corporations. The ﬁrst corporation listed should be the “key corporation.” The “key corporation” information entered in Schedule R-7, Part I, Section A, must match the information of the corporation entered on Form 100 or Form 100W, Side 1.

Total the number of members (including parent/key corporation) listed above, and enter the result on Form 100 or 100W, Side 1, Schedule Q, Question B4.

Side 6 Schedule R 2011

8016113

Part I – Taxpayers Electing to File, or No Longer Included in the Single Group Return. See instructions below Section A and Section B before completing the tables.** (continued)

Section B – List of Taxpayers No Longer Included in the Single Group Tax Return After the Last Filing. Attach additional sheets using the same format, if necessary.

Taxpayer’s name	California	FEIN	Effective date
(Enter the legal name that is ﬁled with the	corporation number
California SOS).	(if one is assigned)

**Use Part I, Section B, to list each taxpayer that is no longer included in the single group tax return from prior year Part I, Section A. Include each taxpayer’s legal name, California corporation number or federal employer identiﬁcation number (FEIN), and effective date in the space provided. The effective date is the date that the entity is removed from the single group tax return.

Part II – Other Afﬁliated Corporations

List each afﬁliated corporation not listed in Part I, Section A. A corporation is an afﬁliated corporation for this purpose if it is a member of the same commonly controlled group (see R&TC Section 25105(b) and FTB Pub. 1061, Guidelines for Corporations Filing a Combined Report, for more information). All afﬁliated corporations should be listed whether or not they are California taxpayers or are unitary with the key corporation. Include the California corporation number for each taxpayer. If the California corporation number is not available, then include the FEIN.

List of Afﬁliates Not Included in Part I, Section A. Attach additional sheets using the same format, if necessary.

Afﬁliate corporation’s name

California

corporation number (if applicable) or FEIN

Is this corporation		Does this corporation		Was this corporation
unitary with the		ﬁle a California tax return		acquired or disposed of
electing group?		on a different ﬁscal year		during the year?
		than the electing group?

Yes	No	Yes	No	Acq.	Dis.	Date

Schedule R-7 – Terms and Conditions

Each of the taxpayers listed in Schedule R-7, Part I, Section A, hereby elect to ﬁle a single unitary taxpayers’ group return. The unitary taxpayers’ group return constitutes the return for each member of the electing group and satisﬁes the requirement of each electing member to ﬁle its own return.

Each corporation that elects to participate in a group return agrees to be bound by the terms and conditions speciﬁed in this schedule and instructions under General Information P, Group Return Election. The ﬁling of its group return indicates acceptance of all terms and conditions. To be eligible, each corporation must meet all of the following:

1)Be a taxpayer required to ﬁle a return in California.

2)Be a member of a combined report for its entire taxable year.

3)Have the same taxable year as the key corporation or have a taxable year that is wholly included within the taxable year of the key corporation.

4)Have the same statutory ﬁling date as the key corporation for the taxable year.

The key corporation must ﬁle the unitary taxpayers’ group return. With the initial return and

thereafter, any payment of taxes for the taxable year shall be made using the key corporation’s California corporate number as designated in Part I, Section A.

The key corporation must be taxable in California and, where applicable, be the parent corporation. If the parent corporation is not a California taxpayer, the key corporation should be the taxpayer with the largest property factor numerator in California. For the election to be valid, the key corporation’s powers, rights, and privileges must not be suspended or forfeited. The key corporation agrees to act as surety and agent for each member of

the group. In addition, all electing members agree that subsequent adjustments to the liability of the members of the group may be assessed, billed, or paid to the key corporation on behalf of its members, either in the name of the key corporation or the name of the members. Adjustments to the liability of the members of the group will ordinarily be reﬂected in a single notice. However, supplemental schedules reﬂecting the adjusted liability of each member will be provided upon request.

A California waiver of a statute of limitation (SOL) by the key corporation will waive the SOL for all electing member corporations. If the key corporation does not fulﬁll its obligation to pay tax or act on behalf of its members, each member may

be independently assessed or billed for its own tax liability. If that becomes necessary, each member will generally be credited with taxes previously paid in accordance with the member’s self-assessed tax liability (see FTB Legal Ruling 95-2).

It is the responsibility of the members of the group to assure that amounts paid by one member on behalf of another are properly accounted for between the members. For electing members subject to the franchise tax, the liability for each electing corporation cannot be less than the minimum tax. See General Information P.

The election is binding on all members for all matters for the taxable year of the election. If some or all of the corporations included in the election to ﬁle a unitary taxpayers’ group return are later determined not to be members of the unitary group of the key corporation, the key corporation and electing members agree that any subsequent adjustment for any and all members included in the original group return may still be assessed, billed, or paid by the key corporation.

The election remains in effect for the payment of estimated tax and tax paid with an extension of time to ﬁle for the following year by the key corporation on behalf of the group, unless a written notice of termination of the election is provided to the FTB on or before the time of payment.

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Schedule R 2011 Side 7

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