Form 100 (2024) — California Corporation Franchise or Income Tax Return

TAXABLE YEAR 2024 California Corporation Franchise or Income Tax Return FORM 100
For calendar year 2024 or fiscal year beginning
(mm/dd/yyyy)
Corporation name
Additional information. See instructions.
Street address (suite/room no.)
City (If the corporation has a foreign address, see instructions.)
TAXABLE YEAR 2024 California Corporation Franchise or Income Tax Return FORM 100
RP . and ending
(mm/dd/yyyy)
California corporation number FEIN
California Secretary of State file number
PMB no.

State ZIP code
Foreign province/state/county
Foreign country name

# Schedule Q Questions (continued on Side 2)

Foreign postal code
A FINAL RETURN? • • Dissolved • Surrendered (withdrawn) • Merged/Reorganized • IRC Section 338 sale • QSub election Enter date (mm/dd/yyyy) • B 1. Is income included in a combined report of a unitary group? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • • Yes • No

• Wholly within CA (R&TC 25101 .15)

If "Yes," indicate:

• Within and outside of CA
• Is there a change in the members listed in Schedule R-7 from the prior year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • • Yes • No
• Enter the number of members (including parent or key corporation) listed in the Schedule R-7, Part I, Section A, subject to income or franchise tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . •
• Is form FTB 3544 attached to the return? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • • Yes • No C 1. During this taxable year, did this corporation or any of its subsidiaries acquire control or majority ownership (more than a 50% interest) in another legal entity?

35 years or more, or lease such property from a government agency for any term? If yes to both questions, answer yes . . . • • Yes • No If yes, did the acquired entity(ies) own California real property (i .e ., land, buildings), lease such property for a term of

1. During this taxable year, did another person or legal entity acquire control or majority ownership (more than a 50% interest) of this corporation or any of its subsidiaries?

35 years or more, or lease such property from a government agency for any term? If yes to both questions, answer yes . . • • Yes • No If yes, did the acquired entity(ies) own California real property (i .e ., land, buildings), lease such property for a term of

1. Has California real property (i .e ., land, buildings) transferred to the corporation that was excluded from property tax reassessment under Revenue and Taxation Code Section 62(a)(2)? or more transactions and it was not reported on previous year's tax return? If yes to both questions, answer yes . . . . . . . • • Yes • No If yes, during this taxable year, has more than 50% of the voting stock of this corporation cumulatively transferred in one (Yes requires filing of BOE-100-B statement, penalties may apply - see instructions.) 1 Net income (loss) before state adjustments . See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 2 Amount deducted for foreign or domestic tax based on income or profits from Schedule A . . . . . . . . . . . . . . . . • 3 Amount deducted for tax under the provisions of the Corporation Tax Law from Schedule A . . . . . . . . . . . . . . . • 4 Interest on government obligations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 5 Net California capital gain from Side 6, Schedule D, line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . •

# State Adjustments

6 Depreciation and amortization in excess of amount allowed under California law . Attach form FTB 3885 . . . . . . • 7 Net income from corporations not included in federal consolidated return . See instructions . . . . . . . . . . . . . . . • 8 Other additions . Attach schedule(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 9 Total . Add line 1 through line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • Form 100 2024 Side 1

10 Intercompany dividend elimination . Attach Schedule H (100) . . . . . . . • 10

# State Adjustments (cont.)

11 Dividends received deduction . Attach Schedule H (100) . . . . . . . . . . . • 11
12 Additional depreciation allowed under CA law . Attach form FTB 3885 . • 12
13 Capital gain from federal Form 1120, line 8 . . . . . . . . . . . . . . . . . . . . . • 13
14 Charitable Contributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 14 15 Other deductions . Attach schedule(s) . . . . . . . . . . . . . . . . . . . . . . . . . • 15 16 Total . Add line 10 through line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 16 17 Net income (loss) after state adjustments . Subtract line 16 from Side 1, line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . • 17 18 Net income (loss) for state purposes . Complete Schedule R if apportioning or allocating income . See instructions . • 18 CA Net Income 19 Net operating loss (NOL) deduction . See instructions . . . . . . . . . . . . . • 19 20 EZ, TTA, or LAMBRA NOL carryover deduction .
See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 20 21 Disaster loss deduction . See instructions . . . . . . . . . . . . . . . . . . . . . . • 21 22 Net income for tax purposes . Combine line 19 through line 21 . Then, subtract from line 18 . . . . . . . . . . . . . . . • 22 23 Tax . _% x line 22 (at least minimum franchise tax, if applicable) . See instructions . . . . . . . . . . . . . . • 23 24 Credit name code • amount . . ▶ 24 25 Credit name _ code • amount . . ▶ 25 26 To claim more than two credits, see instructions . . . . . . . . . . . . . . . . • 26
Taxes
27 Add line 24 through line 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 27 28 Balance . Subtract line 27 from line 23 (at least minimum franchise tax, if applicable) . . . . . . . . . . . . . . . . . . . . • 28 29 Alternative minimum tax . Attach Schedule P (100) . See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 29 30 Total tax. Add line 28 and line 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 30 31 Overpayment from prior year allowed as a credit . . . . . . . . . . . . . . . . • 31 32 2024 Estimated tax payments. See instructions . . . . . . . . . . . . . . . . • 32
Payments
33 2024 Withholding (Form 592-B and/or 593) . See instructions . . . . . . . . • 33
34 Amount paid with extension of time to file tax return . . . . . . . . . . . . . • 34
35 Total payments . Add line 31 through line 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 35
36 Use tax. This is not a total line. See instructions . . . . . . . . . . . . . . .• 36
37 Payments balance . If line 35 is more than line 36, subtract line 36 from line 35 . . . . . . . . . . . . . . . . . . . . . . . • 37 38 Use tax balance. If line 36 is more than line 35, subtract line 35 from line 36 . . . . . . . . . . . . . . . . . . . . . . . . • 38 39 Franchise or income tax due. If line 30 is more than line 37, subtract line 37 from line 30 . . . . . . . . . . . . . . . • 39 40 Overpayment. If line 37 is more than line 30, subtract line 30 from line 37 . . . . . . . . . . . . . . . . . . . . . . . . . . . • 40 41 Amount of line 40 to be credited to 2025 estimated tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 41 42 Refund. Subtract line 41 from line 40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 42

# Refund or Amount Due

See instructions to have the refund directly deposited .

• Checking
• Savings

42a. • Routing number 42b. • Type 42c. • Account number
43 a Penalties and interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 43a b • • Check if estimate penalty computed using Exception B or C on form FTB 5806 . See instructions.
44 Total amount due. Add line 38, line 39, line 41, and line 43a. Then, subtract line 40 from the result . . . . . . . . .

# Schedule Q Questions (continued from Side 1)

(continued from Side 1)
D If the corporation filed on a water's-edge basis pursuant to R&TC Sections 25110 and 25113 in previous years, enter the date the water's-edge election ended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (mm/dd/yyyy) • E Was the corporation's income included in a consolidated federal return? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .• • Yes • No F Principal business activity code . (Do not leave blank): . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .• Business activity_ Product or service_

Where: • State Country____
G Date incorporated (mm/dd/yyyy):

# Schedule Q Questions (continued on Side 3)

H Date business began in California or date income was first derived from California sources . . . . . . . . . . . . . . . . . . . . (mm/dd/yyyy) • • I Was the corporation an inactive business both within and outside of California during the taxable year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . □ Yes □ No J First return? . . . . . . . . . . . . . . . . . . . . • □ Yes □ No If "Yes" and this corporation is a successor to a previously existing business, check the appropriate box .

• (1) □ Sole proprietorship (2) □ Partnership (3) □ Joint venture (4) □ Corporation (5) □ Other

(Attach statement showing name, address, and FEIN/SSN/ITIN of previous business .)
K "Doing business as" name . See instructions: . . . . . . . . . . . . . . . . . . . . . . • __

L At any time during the taxable year, was more than 50% of the voting stock:

1. Of the corporation owned by any single interest? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • □ Yes □ No
2. Of another corporation owned by this corporation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • □ Yes □ No
3. Of this and one or more other corporations owned or controlled, directly or indirectly, by the same interests? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • □ Yes □ No If 1 or 3 is "Yes," enter the country of the ultimate parent . . . . . . . . . . •__ If 1, 2, or 3 is "Yes," furnish a statement of ownership indicating pertinent names, addresses, and percentages of stock owned . If the owner(s) is an individual, provide the SSN/ITIN and see FTB 1131 EN-SP, for more information .

M Has the corporation included a reportable transaction or listed transaction within this return? (See instructions for definitions) . . . . . . . . . . . . . . . . . • □ Yes □ No If "Yes," complete and attach federal Form 8886 for each transaction .
N Is this corporation apportioning or allocating income to California using Schedule R? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • □ Yes □ No O How many entities, if any, including this corporation, are claiming immunity from taxation in California under Public Law 86-272? • __ P Corporation headquarters are: . . . . . . . . . . . . . . . . . . . . . . . • (1) □ Within California (2) □ Outside of California, within the U .S . (3) □ Outside of the U .S .
Q Location of principal accounting records: __
R Accounting method: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .• (1) □ Cash (2) □ Accrual (3) □ Other S Does this corporation or any of its subsidiaries have a Deferred Intercompany Stock Account (DISA)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • □ Yes □ No If "Yes," enter the total balance of all DISAs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .• $ __ T Is this corporation or any of its subsidiaries a RIC? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • □ Yes □ No U Is this corporation treated as a REMIC for California purposes? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • □ Yes □ No V 1. Is this corporation a REIT for California purposes? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • □ Yes □ No

1. If question V1 is "Yes," does the entity own any qualified REIT subsidiaries that are incorporated or qualified with the California Secretary of State? If yes, see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • □ Yes □ No W Is this corporation an LLC or limited partnership electing to be taxed as a corporation for federal purposes? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • □ Yes □ No If "Yes", enter the effective date of the election (mm/dd/yyyy): . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

X Is this corporation to be treated as a credit union? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • □ Yes □ No Y Is the corporation under audit by the IRS or has it been audited by the IRS in a prior year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • □ Yes □ No Z Have all required information returns (e .g . federal Forms 1099, 5471, 5472, 8300, 8865, etc .) been filed with the Franchise Tax Board? . . . . . . □ N/A □ Yes □ No

# □ Yes □ No

AA Does the taxpayer (or any corporation of the taxpayer's combined group, if applicable) own 80% or more of the stock of an insurance company?
BB Did the corporation file the federal Schedule UTP (Form 1120)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • □ Yes □ No CC Does any member of the combined report own an SMLLC or generate/claim credits that are attributable to an SMLLC? . . . . . . . . . . . . . . . . . . . . . • □ Yes □ No DD 1. Has this business entity previously filed an unclaimed property Holder Remit Report with the State Controller's Office? . . . . . . . . . . . . . . . . . . . • □ Yes □ No

1. If "Yes," when was the last report filed? (mm/dd/yyyy) • _ 3. Amount last remitted ◾ $ . _

   

   Text version of this table

   Sign Here	Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. • Title Date Telephone Signature of officer ▶ Officer’s email address (optional)
   	Officer's email address (optional)
   Paid Preparer’s Use Only	Preparer's signature ▶	Date	Check if self- employed ▶ •	• PTIN
   	Firm’s name (or yours, if self-employed) ▶ and address			• Firm’s FEIN
   				• Telephone
   	May the FTB discuss this return with the preparer shown above? See instructions . . . . . . . . . . . . . . . . . . • □ Yes □ No

# Title Date

For Privacy Notice, get FTB 1131 EN-SP.
3603243 Form 100 2024 Side 3

# 20 Depreciation . Attach federal

Form 4562 and FTB 3885 . .
Deductions
21 Less depreciation claimed

• elsewhere on return . . . . . .

22 Depletion . Attach schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . •
•
23 Advertising . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
•
24 Pension, profit-sharing plans, etc . . . . . . . . . . . . . . . . . . . . . . . .
•
25 Employee benefit plans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
26 a) Total travel and entertainment __ b) Deductible amounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 27 Other deductions . Attach schedule . . . . . . . . . . . . . . . . . . . . . . . • 28 Specific deduction for organizations under R&TC Section 23701r or 23701t . See instructions . . . . . . . . . . . . . . . . • 11 00 12 00 13 00 14 00 15 00 16 00 17 00 18 00 19 00 21b 00 22 00 23 00 24 00 25 00 26b 00 27 00 28 00 29 Total deductions. Add line 12 through line 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 29 00 30 Net income before state adjustments . Subtract line 29 from line 11 . Enter here and on Side 1, line 1 . . . •
Schedule J Add-On Taxes and Recapture of Tax Credits.
30 00
See instructions .
1 LIFO recapture due to S corporation election, IRC Sec . 1363(d) deferral: $__ . . . . . . •
1 00
2 Interest computed under the look-back method for completed long-term contracts (Attach form FTB 3834) • 2 00 3 Interest on tax attributable to installment: a Sales of certain timeshares and residential lots . . . . . . . . . . . . • 3a b Method for nondealer installment obligations . . . . . . . . . . . . . • 3b 4 IRC Section 197(f)(9)(B)(ii) election . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 4 00 5 Credit recapture name:__ . . . . • 5 00 6 Combine line 1 through line 5, revise Side 2, line 39 or line 40, whichever applies, by this amount . Write "Schedule J" to the left of line 39 or line 40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 6 00

# Schedule V Cost of Goods Sold

# Schedule L Balance Sheet Beginning of taxable year

Assets
End of taxable year
(c) (d)
(b)
(a)
1 Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 a Trade notes and accounts receivable . . . . . . . . .
( ) b Less allowance for bad debts . . . . . . . . . . . . . . .
3 Inventories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4 Federal and state government obligations . . . . . . .
5 Other current assets . Attach schedule(s) . . . . . . . .
6 Loans to stockholders/officers . Attach schedule . .
7 Mortgage and real estate loans . . . . . . . . . . . . . . . .
8 Other investments . Attach schedule(s) . . . . . . . . . .
9 a Buildings and other fixed depreciable assets . . .
( ) b Less accumulated depreciation . . . . . . . . . . . . . .
10 a Depletable assets . . . . . . . . . . . . . . . . . . . . . . . .
( ) b Less accumulated depletion . . . . . . . . . . . . . . . .
11 Land (net of any amortization) . . . . . . . . . . . . . . . .
12 a Intangible assets (amortizable only) . . . . . . . . . .
( ) b Less accumulated amortization . . . . . . . . . . . . . .
13 Other assets . Attach schedule(s) . . . . . . . . . . . . . .
14 Total assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Liabilities and Stockholders' Equity
15 Accounts payable . . . . . . . . . . . . . . . . . . . . . . . . . .
16 Mortgages, notes, bonds payable in less than 1 year 17 Other current liabilities . Attach schedule(s) . . . . . .
18 Loans from stockholders . Attach schedule(s) . . . .
19 Mortgages, notes, bonds payable in 1 year or more 20 Other liabilities . Attach schedule(s) . . . . . . . . . . . .
21 Capital stock: a Preferred stock . . . . . . . . . . . . . . b Common stock . . . . . . . . . . . . . .
22 Paid-in or capital surplus . Attach reconciliation . . .
23 Retained earnings - Appropriated . Attach schedule 24 Retained earnings - Unappropriated . . . . . . . . . . .
25 Adjustments to shareholders' equity . Attach schedule ( 26 Less cost of treasury stock . . . . . . . . . . . . . . . . . . .
27 Total liabilities and stockholders' equity . . . . . . .
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Form 100 2024 Side 5

Schedule M-1 Reconciliation of Income (Loss) per Books With Income (Loss) per Return. If the corporation completed federal Schedule M-3 (Form 1120 /1120-F), see instructions .
If the corporation completed federal Schedule M-3 (Form 1120 /1120-F), see instructions .
1 Net income per books . . . . . . . . . . . . . . . . . . . . . • 2 Federal income tax . . . . . . . . . . . . . . . . . . . . . . . . • 3 Excess of capital losses over capital gains . . . . . . • 4 Taxable income not recorded on books this year (itemize) __
__ •
5 Expenses recorded on books this year not deducted in this return (itemize) a Depreciation . . $_ b State taxes . . . . $ c Travel and entertainment $ d Other . . . . . . . . $_ e Total . Add line 5a through line 5d . . . . . . . . . . • 6 Total . Add line 1 through line 5e . . . . . . . . . . . . . . . .

# Schedule M-2 Analysis of Unappropriated Retained Earnings per Books

1 Balance at beginning of year . . . . . . . . . . . . . . . . •
2 Net income per books . . . . . . . . . . . . . . . . . . . . . •
3 Other increases (itemize)__

__ •
4 Total . Add line 1 through line 3 . . . . . . . . . . . . . . . .
7 Income recorded on books this year not included in this return (itemize) a Tax-exempt interest $_ b Other . . . . . . . . . . $ c Total . Add line 7a and line 7b . . . . . . . . • 8 Deductions in this return not charged against book income this year (itemize) a Depreciation . . . . .$ b State tax refunds .$ c Other . . . . . . . . . .$_ d Total . Add line 8a through line 8c . . . . . • 9 Total . Add line 7c and line 8d . . . . . . . . .
10 Net income per return .
Subtract line 9 from line 6 . . . . . . . . . . . . . .
(Side 5, Schedule L, line 24)
5 Distributions: a Cash . . . . . . . . . . . . . . • b Stock . . . . . . . . . . . . . . • c Property . . . . . . . . . . . • 6 Other decreases (itemize)__
__ •
7 Total . Add line 5 and line 6 . . . . . . . . . . . . . .
8 Balance at end of year .
Subtract line 7 from line 4 . . . . . . . . . . . .

# Schedule D California Capital Gains and Losses

Part I Short-Term Capital Gains and Losses - Assets Held One Year or Less. Use additional sheet(s) if necessary .
(a (b ) Kind of property and descripti )Date acquire on(Example, 100 shares of Z Co .) d(mm/dd/yyyy) Part I Short-Term Capital Gains and Losses - Assets Held One Year or Less. Use additional sheet(s) if necessary .
(c (d (e (f ) Date so ) Gross sale ) Cost or othe ) Gain (los ld (mm/dd/yyyy) s price r basis plu s) (d) less (e) s expense of sale 2 Short-term capital gain from installment sales from form FTB 3805E, line 26 or line 37 . . . . . . . . . . . . . . . . . . . . . . . . 2 00 3 Unused capital loss carryover from 2023 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 00 4 Net short-term capital gain (loss) . Combine line 1 through line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 4 00 Part II Long-Term Capital Gains and Losses - Assets Held More Than One Year. Use additional sheet(s) if necessary . Use additional sheet(s) if necessary .
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6 Enter gain from Schedule D-1, line 9 and/or any capital gain distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 00 7 Long-term capital gain from installment sales from form FTB 3805E, line 26 or line 37 . . . . . . . . . . . . . . . . . . . . . . . . 7 00 8 Net long-term capital gain (loss) . Combine line 5 through line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 8 00 9 Enter excess of net short-term capital gain (line 4) over net long-term capital loss (line 8) . . . . . . . . . . . . . . . . . . . . . . . . 9 00 10 Net capital gain . Enter excess of net long-term capital gain (line 8) over net short-term capital loss (line 4) . . . . . . . . . . . 10 11 Total lines 9 and 10 . Enter here and on Form 100, Side 1, line 5 .
If losses exceed gains, carry forward losses to 2025 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11