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Example: In 2000, David's Toy, Inc., a Nevada S corporation, opens an office in California. Since the S corporation is doing business in both Nevada and California, it must file Form 100S (California S Corporation Franchise or Income Tax Return) and use Schedule R to apportion income between the two states.
FTB allows e-file of Form 541, California Fiduciary Income Tax Return. The Franchise Tax Board allows year-round fiduciary e-filing. We also support e-filing of certain previous year returns through fiduciary e-file. Check with your e-file Software Provider to see if they support these fiduciary e-file features.