![]() ![]() The Franchise Tax Board (FTB) will assign an identification number upon receipt of the first estimated tax payment, first tax payment, or the first tax return. If an LLC elects to be taxed as a corporation for federal tax purposes, the LLC must file Form 100‑ES and enter the California corporation number, federal employer identification number (FEIN), and California Secretary of State (CA SOS) file number, if applicable, in the space provided. Unless stated otherwise, the term “corporations,” as used in Form 100-ES and in these instructions, includes banks, financial corporations, certain associations, regulated investment companies, real estate investment trusts, exempt organizations with unrelated business taxable income, exempt homeowners’ associations with non‑exempt function income, limited liability companies (LLCs) and limited partnerships (LPs) that have elected to be taxed as corporations for federal tax purposes, and S corporations. If a business entity pays electronically, do not mail this form. If the business entity does not owe any tax, do not mail this form with a zero balance. Check only one box on Form 100-ES to indicate if the estimate payment is for Form 100, California Corporation Franchise or Income Tax Return Form 100W, California Corporation Franchise or Income Tax Return – Water’s-Edge Filers Form 100S, California S Corporation Franchise or Income Tax Return or Form 109, California Exempt Organization Business Income Tax Return. ![]() Complete Form 100-ES using black or blue ink. Use Form 100-ES, Corporation Estimated Tax, for the calendar year ending December 31, 2021, or fiscal years ending in 2022. Use Revenue and Taxation Code (R&TC) Sections 19011, 19021, 19023, 19025 through 19027, and 19142 through 19161 to determine the estimated tax requirement for California. References in these instructions are to the Internal Revenue Code (IRC) as of January 1, 2015, and to the California Revenue and Taxation Code (R&TC). ![]()
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