Instructions for Form 100W - FormSend

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CREDIT NAME CODE DESCRIPTIONCurrent CreditsCommunity Development Financial Institution 209 20% of qualified investments made into a community development financial institutionDeposits – Obtain certification from:CALIFORNIA ORGANIZED INVESTMENTNETWORK (COIN)DEPARTMENT OF INSURANCE300 CAPITOL MALL, SUITE 1600SACRAMENTO CA 95814www.insurance.ca.govDisabled Access for Eligible Small Businesses – 205 Similar to the federal credit, but limited to $125 per eligible small business, and basedFTB 3548 on 50% of qualified expenditures that do not exceed $250Donated Agricultural Products Transportation – 204 50% of the costs paid or incurred for the transportation of agricultural productsFTB 3547donated to nonprofit charitable organizationsEmployer Child Care Contribution – FTB 3501 190 Employer: 30% of contributions to a qualified planEmployer Child Care Program – FTB 3501 189 Employer: 30% of the cost of establishing a child care program or constructing a child care facilityEnhanced Oil Recovery – FTB 3546 203 1/3 of the similar federal credit but limited to qualified enhanced oil recovery projectslocated within CaliforniaEnterprise Zone Hiring & Sales or Use Tax – 176 Business incentives for trade or business activities conducted within an enterprise zone.FTB 3805ZFarmworker Housing – Construction 207 50% of qualified costs paid or incurred to construct or rehabilitate qualified farmworkersFarmworker Housing – LoanhousingObtain certification from: 208 Banks and financial corporations: 50% of foregone interest income on qualifiedFARMWORKER HOUSING ASSISTANCEfarmworker housing loansPROGRAM, CALIFORNIA TAX CREDITALLOCATION COMMITTEE915 CAPITOL MALL, ROOM 485SACRAMENTO CA 95814www.treasurer.ca.govJoint Strike Fighter Wage – FTB 3534 215 A percentage of qualified wages paid or incurred in California in connection with the constructionof a joint strike fighter.Joint Strike Fighter Property – FTB 3534 216 10% of the cost of property placed in service in California for ultimate use in a joint strike fighterLocal Agency Military Base Recovery Area 198 Business incentives for trade or business activities conducted within a local agency military baseHiring & Sales or Use Tax – FTB 3807recovery area.Low-Income Housing – FTB 3521 172 Similar to the federal credit but limited to low-income housing in CaliforniaManufacturing Enhancement Area – FTB 3808 211 Hiring Credit for Manufacturing Enhancement AreaNatural Heritage Preservation – FTB 3503 213 55% of the fair market value of the qualified contribution of property donated to the state, any localgovernment, or any nonprofit organization designated by a local government.Prior Year Alternative Minimum Tax – FTB 3510 188 Must have paid alternative minimum tax in a prior year and have no alternative minimumtax liability in the current yearPrison Inmate Labor – FTB 3507 162 10% of wages paid to prison inmatesResearch – FTB 3523 183 Similar to the federal credit but limited to costs for research activities in CaliforniaRice Straw 206 $15 per ton of rice straw grown in CaliforniaObtain certification from:DEPARTMENT OF FOOD AND AGRICULTURE1220 N STREET, ROOM 244SACRAMENTO CA 95814www.cdfa.ca.govSolar or Wind Energy System – FTB 3508 217 A credit equal to the lesser of 7.5% of the net cost paid to purchase and install a solar or windenergy system for the production of electricity, or the $4.50 per rated watt of generating capacity ofthat system.Targeted Tax Area Hiring & Sales or Use 210 Business incentives for trade or business activities conducted within a targeted tax area.Tax – FTB 3809Repealed Credits with Carryover Provisions: The expiration dates for these credits have passed. However, these credits had carryover provisions. You may claimthese credits if there is a carryover available from prior years. If you are not required to complete Schedule P (100 or100W), get form FTB 3540, Credit Carryover Summary, to figure your credit carryover to future years.Agricultural Products 175Commercial Solar Electric System 196Commercial Solar Energy 181Contribution of computer software 202Employee Ridesharing – Large employer 191Employer Ridesharing – Small employer 192Employer Rideshare – Transit 193Energy Conservation 182Los Angeles Revitalization Zone Hiring& Sales or Use Tax 159Low-Emission Vehicles 160Manufacturers’ Investment 199Orphan Drug 185Recycling Equipment 174Ridesharing 171Salmon & Steelhead Trout Habitat Restoration 200Solar Energy 180Solar Pump 179Technology Property Contributions 201Form 100W Booklet 2004 Page 15
Principal Business Activity CodesThis list of principal business activities and their associated codes is designed toclassify a business by the type of activity in which it is engaged to facilitate theadministration of the California Revenue and Taxation Code. For taxable yearsbeginning on or after January 1, 1998, these principal business activity codes arebased on the North American Industry Classification System.Using the list of activities and codes below, determine from which activity thecompany derives the largest percentage of its ‘’total receipts.’’ Total receipts isdefined as the sum of gross receipts or sales (Side 3, Schedule F, line 1a) plus allother income (Side 3, Schedule F, lines 4 through 10). If the company purchasesraw materials and supplies them to a subcontractor to produce the finished product,but retains title to the product, the company is considered a manufacturer and mustuse one of the manufacturing codes (311110-339900).Once the principal business activity is determined, entries must be made onForm 100W, Question E. For the business activity code number, enter the six-digitcode selected from the list below. On the next line enter a brief description of thecompany’s business activity. Finally, enter a description of the principal product orservice of the company on the next line.Agriculture, Forestry,Fishing, and HuntingCodeCrop Production111100 Oilseed & Grain Farming111210 Vegetable & Melon Farming(including potatoes & yams)111300 Fruit & Tree Nut Farming111400 Greenhouse, Nursery, &Floriculture Production111900 Other Crop Farming (includingtobacco, cotton, sugarcane,hay, peanut, sugar beet, & allother crop farming)Animal Production112111 Beef Cattle Ranching &Farming112112 Cattle Feedlots112120 Dairy Cattle & Milk Production112210 Hog & Pig Farming112300 Poultry & Egg Production112400 Sheep & Goat Farming112510 Animal Aquaculture (includingshellfish & finfish farms &hatcheries)112900 Other Animal ProductionForestry and Logging113110 Timber Tract Operations113210 Forest Nurseries & Gatheringof Forest Products113310 LoggingFishing, Hunting and Trapping114110 Fishing114210 Hunting & TrappingSupport Activities for Agriculture andForestry115110 Support Activities for CropProduction (including cottonginning, soil preparation,planting, & cultivating)115210 Support Activities for AnimalProduction115310 Support Activities for ForestryMining211110 Oil & Gas Extraction212110 Coal Mining212200 Metal Ore Mining212310 Stone Mining & Quarrying212320 Sand, Gravel, Clay, & Ceramic& RefractoryMinerals Mining & Quarrying212390 Other Nonmetallic MineralMining & Quarrying213110 Support Activities for MiningUtilities221100 Electric Power Generation,Transmission & Distribution221210 Natural Gas Distribution221300 Water, Sewage, & OtherSystemsPage 16 Form 100W Booklet 2004ConstructionCodeConstruction of Buildings236110 Residential BuildingConstruction236200 Nonresidential BuildingConstructionHeavy and Civil EngineeringConstruction237100 Utility System Construction237210 Land Subdivision237310 Highway, Street, & BridgeConstruction237990 Other Heavy & Civil EngineeringConstructionSpecialty Trade Contractors238100 Foundation, Structure, &Building Exterior Contractors(including framing carpentry,masonry, glass, roofing, &siding)238210 Electrical Contractors238220 Plumbing, Heating, & Air-Conditioning Contractors238290 Other Building EquipmentContractors238300 Building Finishing Contractors(including drywall, insulation,painting, wallcovering, flooring,tile, & finish carpentry)238900 Other Specialty TradeContractors (including sitepreparation)ManufacturingFood Manufacturing311110 Animal Food Mfg311200 Grain & Oilseed Milling311300 Sugar & Confectionery ProductMfg311400 Fruit & Vegetable Preserving &Specialty Food Mfg311500 Dairy Product Mfg311610 Animal Slaughtering andProcessing311710 Seafood Product Preparation& Packaging311800 Bakeries & Tortilla Mfg311900 Other Food Mfg (includingcoffee, tea, flavorings, &seasonings)Beverage and Tobacco ProductManufacturing312110 Soft Drink & Ice Mfg312120 Breweries312130 Wineries312140 Distilleries312200 Tobacco ManufacturingTextile Mills and Textile Product Mills313000 Textile Mills314000 Textile Product MillsApparel Manufacturing315100 Apparel Knitting MillsCode315210 Cut & Sew ApparelContractors315220 Men’s & Boys’ Cut & SewApparel Mfg315230 Women’s & Girls’ Cut & SewApparel Mfg315290 Other Cut & Sew Apparel Mfg315990 Apparel Accessories & OtherApparel MfgLeather and Allied ProductManufacturing316110 Leather & Hide Tanning &Finishing316210 Footwear Mfg (including rubber& plastics)316990 Other Leather & Allied ProductMfgWood Product Manufacturing321110 Sawmills & Wood Preservation321210 Veneer, Plywood, & EngineeredWood Product Mfg321900 Other Wood Product MfgPaper Manufacturing322100 Pulp, Paper, & PaperboardMills322200 Converted Paper Product MfgPrinting and Related SupportActivities323100 Printing & Related SupportActivitiesPetroleum and Coal ProductsManufacturing324110 Petroleum Refineries(including integrated)324120 Asphalt Paving, Roofing, &Saturated Materials Mfg324190 Other Petroleum & CoalProducts MfgChemical Manufacturing325100 Basic Chemical Mfg325200 Resin, Synthetic Rubber, &Artificial & Synthetic Fibers &Filaments Mfg325300 Pesticide, Fertilizer, & OtherAgricultural Chemical Mfg325410 Pharmaceutical & MedicineMfg325500 Paint, Coating, & Adhesive Mfg325600 Soap, Cleaning Compound, &Toilet Preparation Mfg325900 Other Chemical Product &Preparation MfgPlastics and Rubber ProductsManufacturing326100 Plastics Product Mfg326200 Rubber Product MfgNonmetallic Mineral ProductManufacturing327100 Clay Product & Refractory Mfg327210 Glass & Glass Product Mfg327300 Cement & Concrete ProductMfg327400 Lime & Gypsum Product Mfg327900 Other Nonmetallic MineralProduct MfgPrimary Metal Manufacturing331110 Iron & Steel Mills & FerroalloyMfg331200 Steel Product Mfg fromPurchased Steel331310 Alumina & AluminumProduction & Processing331400 Nonferrous Metal (exceptAluminum) Production &Processing331500 FoundriesFabricated Metal ProductManufacturing332110 Forging & Stamping332210 Cutlery & Handtool Mfg332300 Architectural & StructuralMetals Mfg332400 Boiler, Tank, & ShippingContainer Mfg332510 Hardware Mfg332610 Spring & Wire Product Mfg332700 Machine Shops, TurnedProduct, & Screw, Nut, & BoltMfgCode332810 Coating, Engraving, HeatTreating, & Allied Activities332900 Other Fabricated MetalProduct MfgMachinery Manufacturing333100 Agriculture, Construction, &Mining Machinery Mfg333200 Industrial Machinery Mfg333310 Commercial & Service IndustryMachinery Mfg333410 Ventilation, Heating, Air-Conditioning, & CommercialRefrigeration Equipment Mfg333510 Metalworking Machinery Mfg333610 Engine, Turbine, & PowerTransmission Equipment Mfg333900 Other General PurposeMachinery MfgComputer and Electronic ProductManufacturing334110 Computer & PeripheralEquipment Mfg334200 Communications EquipmentMfg334310 Audio & Video Equipment Mfg334410 Semiconductor & OtherElectronic Component Mfg334500 Navigational, Measuring,Electromedical, & ControlInstruments Mfg334610 Manufacturing & ReproducingMagnetic & Optical MediaElectrical Equipment, Appliance, andComponent Manufacturing335100 Electric Lighting EquipmentMfg335200 Household Appliance Mfg335310 Electrical Equipment Mfg335900 Other Electrical Equipment &Component MfgTransportation EquipmentManufacturing336100 Motor Vehicle Mfg336210 Motor Vehicle Body & TrailerMfg336300 Motor Vehicle Parts Mfg336410 Aerospace Product & PartsMfg336510 Railroad Rolling Stock Mfg336610 Ship & Boat Building336990 Other TransportationEquipment MfgFurniture and Related ProductManufacturing337000 Furniture & Related ProductManufacturingMiscellaneous Manufacturing339110 Medical Equipment & SuppliesMfg339900 Other MiscellaneousManufacturingWholesale TradeMerchant Wholesalers, DurableGoods423100 Motor Vehicle & Motor VehicleParts & Supplies423200 Furniture & Home Furnishings423300 Lumber & Other ConstructionMaterials423400 Professional & CommercialEquipment & Supplies423500 Metal & Mineral (exceptPetroleum)423600 Electrical & Electronic Goods423700 Hardware, & Plumbing &Heating Equipment & Supplies423800 Machinery, Equipment, &Supplies423910 Sporting & RecreationalGoods & Supplies423920 Toy & Hobby Goods &Supplies423930 Recyclable Materials423940 Jewelry, Watch, PreciousStone, & Precious Metals423990 Other Miscellaneous DurableGoods
Page 1 and 2: Instructions for Form 100WCaliforni
Page 3 and 4: Table of ContentsForm 100W, Califor
Page 5 and 6: As a result of the new procedures:
Page 7 and 8: limited partnership, must file two
Page 10 and 11: (R&TC Section 25113) will continue
Page 12 and 13: Also, write in the business activit
Page 14 and 15: • Solar energy credit carryover c
Page 18 and 19: CodeMerchant Wholesalers, Nondurabl
Page 20 and 21: How To Get California Tax Informati

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