California Tax Franchise Board Website https://www.ftb.ca.gov/businesses/bus_structures/sCorp.shtml https://www.ftb.ca.gov/businesses/bus_structures/sCorp.shtml S Corporation Filing Guidelines https://www.ftb.ca.gov/businesses/bus_structures/sCorp.shtml https://www.ftb.ca.gov/businesses/bus_structures/sCorp.shtml S-Corporations https://www.ftb.ca.gov/businesses/bus_structures/sCorp.shtml https://www.ftb.ca.gov/businesses/bus_structures/sCorp.shtml