Engineering summary
Every California S-Corp form, fee and deadline in one cheat sheet: ARTS-GS, SI-200, Form 100S and the $800 minimum tax, 100-ES, IRS 2553, 1120S, K-1s, EDD, CDTFA, SAM and Cal eProcure.
In short: A California S-Corp must file Articles of Incorporation (Form ARTS-GS, $100), a Statement of Information (SI-200, $25, within 90 days and then annually), Form 100S by March 15 with an $800 minimum franchise tax, quarterly 100-ES estimated payments, federal Form 2553 to elect S status, Form 1120S and Schedule K-1s, plus EDD registration (DE 1) within 15 days of hiring and a CDTFA sales tax permit before trading.
1. Formation Requirements
- File Articles of Incorporation:
- Form: Articles of Incorporation (Form ARTS-GS)
- Deadline: Upon creation
- Fee: $100
- Website: California Secretary of State
- Appoint a Registered Agent:
- Deadline: Upon creation
- Initial Statement of Information:
- Form: Statement of Information (Form SI-200)
- Deadline: Within 90 days of formation
- Fee: $25
- Website: California Secretary of State
2. Annual Requirements
- Annual Statement of Information:
- Form: Statement of Information (Form SI-200)
- Deadline: Annually by the end of the anniversary month of incorporation
- Fee: $25
- Website: California Secretary of State
- Franchise Tax:
- Form: California Form 100S
- Deadline: March 15th (for calendar year filers)
- Minimum Tax: $800 annually
- Website: California Franchise Tax Board
- California S-Corp Tax Return:
- Form: Form 100S (California S Corporation Franchise or Income Tax Return)
- Deadline: March 15th (for calendar year filers)
- Fee: Based on net income
- Website: California Franchise Tax Board
3. Quarterly and Bi-Annual Requirements
- Estimated Tax Payments:
- Form: Form 100-ES
- Deadline: April 15th, June 15th, September 15th, December 15th
- Fee: Based on estimated tax
- Website: California Franchise Tax Board
4. Federal Requirements
- S Corporation Election:
- Form: IRS Form 2553
- Deadline: No more than 2 months and 15 days after the beginning of the tax year the election is to take effect
- Website: IRS Form 2553
- Federal Tax Return:
- Form: IRS Form 1120S
- Deadline: March 15th (for calendar year filers)
- Fee: Based on net income
- Website: IRS Form 1120S
- Shareholder K-1s:
- Form: IRS Schedule K-1 (Form 1120S)
- Deadline: March 15th (to shareholders)
- Website: IRS Schedule K-1 (Form 1120S)
5. Employment Requirements
- California Employment Development Department (EDD):
- Form: DE 1 (Registration Form for Commercial Employers)
- Deadline: Within 15 days of employing first worker
- Website: California EDD
- Ongoing Reporting: DE 9 and DE 9C quarterly
- Website: California EDD Quarterly Reporting
6. Sales and Use Tax Requirements
- California Sales Tax Permit:
- Form: CDTFA-400-SP
- Deadline: Before commencing business
- Website: California Department of Tax and Fee Administration
- California Sales Tax Filings:
- Website: CDTFA Online Services
7. Government Contracting Requirements
- SAM Registration:
- Form: System for Award Management (SAM)
- Renewal: Annually
- Deadline: Based on the initial registration date
- Fee: Free
- Website: SAM Registration
- California e-Procure Registration:
- Form: Cal eProcure
- Renewal: Annually
- Deadline: Based on the initial registration date
- Fee: Free
- Website: California e-Procure
Comprehensive Schedule
| Requirement | Form | Frequency | Deadline | Fee | Website |
|---|---|---|---|---|---|
| Articles of Incorporation | ARTS-GS | Once | Upon creation | $100 | Link |
| Initial Statement of Information | SI-200 | Once | Within 90 days of formation | $25 | Link |
| Annual Statement of Information | SI-200 | Annually | End of anniversary month | $25 | Link |
| Franchise Tax | Form 100S | Annually | March 15th | Minimum $800 | Link |
| California S-Corp Tax Return | Form 100S | Annually | March 15th | Based on net income | Link |
| Estimated Tax Payments | Form 100-ES | Quarterly | April 15th, June 15th, September 15th, December 15th | Based on estimated tax | Link |
| S Corporation Election | IRS Form 2553 | Once | No more than 2 months and 15 days after the beginning of the tax year | – | Link |
| Federal Tax Return | IRS Form 1120S | Annually | March 15th | Based on net income | Link |
| Shareholder K-1s | IRS Schedule K-1 (1120S) | Annually | March 15th | – | Link |
| California EDD Registration | DE 1 | Once | Within 15 days of employing first worker | – | Link |
| California EDD Quarterly Reports | DE 9 and DE 9C | Quarterly | Last day of the month following the end of the quarter | – | Link |
| California Sales Tax Permit | CDTFA-400-SP | Once | Before commencing business | – | Link |
| California Sales Tax Filings | Online (CDTFA) | Quarterly or Annually | Based on revenue and CDTFA schedule | – | Link |
| SAM Registration | SAM | Annually | Based on initial registration date | Free | Link |
| California e-Procure Registration | Cal eProcure | Annually | Based on initial registration date | Free | Link |
Notes:
- Ensure to check for any changes in forms or deadlines as they can be updated by the respective authorities.
- Additional local permits and licenses might be required based on the specific business activities and location.
This information is brought to you by QuakeLogic. For sales contact us at sales@quakelogic.net
Key Takeaways
- Formation: Articles of Incorporation ARTS-GS ($100), registered agent, and Statement of Information SI-200 ($25) within 90 days.
- Annual: SI-200 by the anniversary month ($25) and Form 100S by March 15 with an $800 minimum franchise tax.
- Quarterly estimated taxes via Form 100-ES are due April 15, June 15, September 15 and December 15.
- Federal: IRS Form 2553 within 2 months 15 days of the tax year start, Form 1120S and Schedule K-1s by March 15.
- Employers register with EDD (DE 1) within 15 days of the first hire and file DE 9 and DE 9C quarterly.
Frequently Asked Questions
To form a California S-Corp you file Articles of Incorporation (Form ARTS-GS) with the Secretary of State for a $100 fee, appoint a registered agent at creation, and file an initial Statement of Information (Form SI-200, $25) within 90 days. To be taxed as an S corporation you then file IRS Form 2553 no later than 2 months and 15 days after the start of the tax year the election should take effect.
California imposes a minimum franchise tax of $800 per year on S corporations, paid with Form 100S, the California S Corporation Franchise or Income Tax Return, due March 15 for calendar-year filers. Tax above the minimum is based on net income. Estimated payments are made quarterly with Form 100-ES on April 15, June 15, September 15 and December 15.
For calendar-year filers, the state Form 100S and the federal Form 1120S are both due March 15, and Schedule K-1s must be issued to shareholders by the same date. The annual Statement of Information (SI-200) is due by the end of the anniversary month of incorporation, and quarterly estimated payments fall on April 15, June 15, September 15 and December 15.
Within 15 days of employing the first worker the corporation must register with the California Employment Development Department using Form DE 1, the Registration Form for Commercial Employers. After that, it files the quarterly wage and contribution reports DE 9 and DE 9C, due the last day of the month following the end of each quarter, through the EDD's online reporting system.
To pursue federal contracts the corporation registers in the System for Award Management (SAM), which is free and renewed annually from the initial registration date. For California state contracts it registers in Cal eProcure, also free with annual renewal. Both registrations are prerequisites before bidding, in addition to standard tax, employment and sales permit compliance.
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- infrasound sensors: related to Infrasound Monitoring in this QuakeLogic knowledge cluster.
- low-frequency noise: related to Infrasound Monitoring in this QuakeLogic knowledge cluster.
- shake tables: related to Shake Tables in this QuakeLogic knowledge cluster.
- AC156: related to Shake Tables in this QuakeLogic knowledge cluster.
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