×
tax forms found in
Tax Form Code
Tax Form Name

California Free Printable 2019 Schedule QS Qualified Subchapter S Subsidiary (QSub) Information for 2020 California Qualified Subchapter S Subsidiary (QSub) Information

It appears you don't have a PDF plugin for this browser. Please use the link below to download 2019-california-form-100-s-schedule-qs.pdf, and you can print it directly from your computer.

Qualified Subchapter S Subsidiary (QSub) Information
2019 Schedule QS Qualified Subchapter S Subsidiary (QSub) Information

TAXABLE YEAR 2019 Qualified Subchapter S Subsidiary (QSub) Information CALIFORNIA SCHEDULE QS Attach to Form 100S. Parent S corporation name California corporation number or FEIN QSubs Included in Parent S Corporation’s Form 100S (a) Name of QSub (b) California corporation number General Information California conforms to the federal treatment of Qualified Subchapter S Subsidiaries (QSubs), with certain exceptions. A QSub is subject to an annual tax of $800 which is paid by the parent S corporation. The parent S corporation must complete Schedule QS, Qualified Subchapter S Subsidiary (QSub) Information, and attach it to the Form 100S, California S Corporation Franchise or Income Tax Return, for each taxable year in which a QSub election is in effect. See Form 100S, S Corporation Tax Booklet, General Information DD, Qualified Subchapter S Subsidiary (QSub), for more information. Purpose Schedule QS is used by the parent S corporation of a QSub to inform the Franchise Tax Board (FTB) of the QSub(s) it owns. This schedule notifies the FTB that (c) Federal employer identification number (d) Effective date of federal QSub election (mm/dd/yyyy) the QSub’s items of income, deduction, and credit will be included in the parent’s return and the QSub will not file a separate California franchise or income tax return. Specific Instructions Enter the name of the parent S corporation, the parent’s seven digit California corporation number, or nine digit federal employer identification number (FEIN). QSubs Included in Parent S Corporation’s Form 100S Enter the information for each QSub whose items of income, deduction, and credit are required to be included in the parent’s Form 100S. In column (a), enter the name of each QSub included in this return. If the QSub has or had a California corporation number, enter the number in column (b). If the QSub has or had a FEIN, enter the number in column (c). If the QSub does not have a California corporation number or a FEIN, enter “none.” 8001193 (e) Date of QSub annual tax payment (mm/dd/yyyy) (f) Amount of QSub annual tax paid Enter the effective date of the federal QSub election made for the subsidiary in column (d). An election made by the parent S corporation under Internal Revenue Code Section 1361(b)(3) to treat a corporation as a QSub for federal purposes is treated as a binding election for California purposes. If the effective date falls on a date other than the first day of the subsidiary’s taxable year, the subsidiary must file a short-period return if it was subject to tax in California prior to the effective date. The parent S corporation is required to pay $800 annual tax for each QSub it owns that is incorporated, qualified, or doing business in California. The QSub annual tax is due and payable when the parent’s first estimated tax payment is due. If the QSub is acquired during the taxable year, the QSub annual tax is due with the parent’s next estimated tax installment. Enter the date of payment in column (e) and amount of QSub annual tax paid in column (f). Include the amounts reported in column (f) on the parent’s Form 100S, Side 2, line 21. Schedule QS 2019
Extracted from PDF file 2019-california-form-100-s-schedule-qs.pdf, last modified September 2019

More about the California Form 100-S Schedule QS Corporate Income Tax TY 2019

We last updated the Qualified Subchapter S Subsidiary (QSub) Information in March 2020, so this is the latest version of Form 100-S Schedule QS, fully updated for tax year 2019. You can download or print current or past-year PDFs of Form 100-S Schedule QS directly from TaxFormFinder. You can print other California tax forms here.

Related California Corporate Income Tax Forms:

TaxFormFinder has an additional 174 California income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the California Form 100-S Schedule QS.

Form Code Form Name
Form 100-S California S Corporation Franchise or Income Tax Return
Form 100-S Schedule K-1 Shareholder's Share of Income, Deductions, Credits, etc
Form 100 Schedule P Alternate Minimum Tax and Credit Limitations - Corporations
Form 100 Schedule R Apportionment and Allocation of Income
Form 100-S Schedule B S Corporation Depreciation and Amortization
Form 100 Schedule H Dividend Income Deduction
Form 100-S Schedule C S Corporation Tax Credits
Form 100-S Schedule D S Corporation Capital Gains and Losses and Built-In Gains
Form 100-S Schedule H S Corporation Dividend Income Deduction

Download all CA tax forms View all 175 California Income Tax Forms


Form Sources:

California usually releases forms for the current tax year between January and April. We last updated California Form 100-S Schedule QS from the Franchise Tax Board in March 2020.

Show Sources >

About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of California Form 100-S Schedule QS

We have a total of nine past-year versions of Form 100-S Schedule QS in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2019 Form 100-S Schedule QS

2019 Schedule QS Qualified Subchapter S Subsidiary (QSub) Information

2018 Form 100-S Schedule QS

2018 Schedule QS (100S) - Qualified Subchapter S Subsidiary (QSub) Information

2017 Form 100-S Schedule QS

2017 Schedule QS - Qualified Subchapter S Subsidiary (QSub) Information

2016 Form 100-S Schedule QS

2016 Schedule QS Qualified Subchapter S Subsuduary (QSub) Information

Qualified Subchapter S Subsidiary (QSub) Information 2015 Form 100-S Schedule QS

2015 Schedule QS -- Qualified Subchapter S Subsidiary (QSub) Information Worksheet

Qualified Subchapter S Subsidiary (QSub) Information Worksheet 2014 Form 100-S Schedule QS

2014 Schedule QS -- Qualified Subchapter S Subsidiary (QSub) Information Worksheet

Qualified Subchapter S Subsidiary (QSub) Information Worksheet 2013 Form 100-S Schedule QS

2013 Schedule QS -- Qualified Subchapter S Subsidiary (QSub) Information Worksheet

2012 California Schedule QS 2012 Form 100-S Schedule QS

2012 Schedule QS -- Qualified Subchapter S Subsidiary (QSub) Information Worksheet

2011 California Schedule QS 2011 Form 100-S Schedule QS

2011 Schedule QS -- Qualified Subchapter S Subsidiary (QSub) Information Worksheet


TaxFormFinder Disclaimer:

While we do our best to keep our list of California Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.

** This Document Provided By TaxFormFinder.org **
Source: http://www.taxformfinder.org/california/form-100-s-schedule-qs