C-6A And C-6B, Apportionment of State Net Income for C And S Corporations

data.ftb.ca.gov | Last Updated 30 Oct 2019

This dataset contains corporate tax statistics for C and S corporations based on California corporate tax returns.

This dataset has the following 62 columns:

Column NameAPI Column NameData TypeDescriptionSample Values
Taxable Yeartaxable_yearnumberTaxable year for which tax returns were filed in a number format that can be used to filter and sort, as well as display in charts.
Corporation Typecorporation_typetextIdentifies C or S Corporation.
Returns With Net Income After State Adjustmentsreturns_with_net_income_after_state_adjustmentsnumberNumber of returns with net income (loss) after state adjustments.
Net Income After State Adjustmentsnet_income_after_state_adjustmentsnumberAmount of total net income (loss) after state adjustments.
Returns With Nonbusiness Dividends Income Or Lossreturns_with_nonbusiness_dividends_income_or_lossnumberNumber of returns with nonbusiness dividends income or loss.
Nonbusiness Dividends Income Or Lossnonbusiness_dividends_income_or_lossnumberAmount of total nonbusiness dividends income or loss.
Returns With Nonbusiness Interest Incomereturns_with_nonbusiness_interest_incomenumberNumber of returns with nonbusiness interest income.
Nonbusiness Interest Incomenonbusiness_interest_incomenumberAmount of total nonbusiness interest income.
Returns With Nonbusiness Property Rental Income Or Lossreturns_with_nonbusiness_property_rental_income_or_lossnumberNumber of returns with nonbusiness property rental income or loss.
Nonbusiness Property Rental Income Or Lossnonbusiness_property_rental_income_or_lossnumberAmount of total nonbusiness property rental income or loss.
Returns With Nonbusiness Royaltiesreturns_with_nonbusiness_royaltiesnumberNumber of returns with nonbusiness royalties.
Nonbusiness Royaltiesnonbusiness_royaltiesnumberAmount of total nonbusiness royalties.
Returns With Nonbusiness Gain Or Loss from Sale of Assetsreturns_with_nonbusiness_gain_or_loss_from_sale_of_assetsnumberNumber of returns with nonbusiness gain or loss from sale of assets.
Nonbusiness Gain Or Loss from Sale of Assetsnonbusiness_gain_or_loss_from_sale_of_assetsnumberAmount of total nonbusiness gain or loss from sale of assets.
Returns With Nonbusiness Partnership Income Or Lossreturns_with_nonbusiness_partnership_income_or_lossnumberNumber of returns with nonbusiness partnership income or loss.
Nonbusiness Partnership Income Or Lossnonbusiness_partnership_income_or_lossnumberAmount of total nonbusiness partnership income or loss.
Returns With Nonbusiness Misc Incomereturns_with_nonbusiness_misc_incomenumberNumber of returns with nonbusiness miscellaneous income.
Nonbusiness Misc Incomenonbusiness_misc_incomenumberAmount of total nonbusiness miscellaneous income.
Returns With Nonbusiness Income Or Lossreturns_with_nonbusiness_income_or_lossnumberTotal number of returns with nonbusiness income or loss.
Total Nonbusiness Income Or Losstotal_nonbusiness_income_or_lossnumberTotal amount of total nonbusiness income or loss.
Returns Separately Apportionablereturns_separately_apportionabletextNumber of returns with separately apportionable business income or loss.
Total Separately Apportionabletotal_separately_apportionabletextAmount of total separately apportionable business income or loss.
Returns With Balance of Net Business Incomereturns_with_balance_of_net_business_incomenumberNumber of returns with total net business income or loss subject to apportionment for this trade or business.
Balance of Net Business Incomebalance_of_net_business_incomenumberAmount of total net business income or loss subject to apportionment for this trade or business.
Returns With Business Income Plus Interest Offsetreturns_with_business_income_plus_interest_offsetnumberNumber of returns with interest offset (California domiciliaries only).
Business Income Plus Interest Offsetbusiness_income_plus_interest_offsetnumberAmount of total interest offset.
Returns With Business Incomereturns_with_business_incomenumberNumber of returns with business income or loss for this trade or business subject to apportionment. This represents the total of balance of net business income and interest offset.
Business Incomebusiness_incomenumberAmount of total business income or loss for this trade or business subject to apportionment. This represents the total of balance of net business income and interest offset.
Returns With Apportioned Business Income Or Loss Attributable to CAreturns_with_apportioned_business_income_or_loss_attributable_to_canumberNumber of returns with business income or loss apportioned to CA.
Apportioned Business Income Or Loss Attributable to CAapportioned_business_income_or_loss_attributable_to_canumberAmount of total business income or loss apportioned to CA.
Returns With Nonbusiness Dividends Income Or Loss Wholly Allocable to CAreturns_with_nonbusiness_dividends_income_or_loss_wholly_allocable_to_canumberNumber of returns with nonbusiness dividends income or loss wholly allocable to CA.
Nonbusiness Dividends Income Or Loss Wholly Allocable to CAnonbusiness_dividends_income_or_loss_wholly_allocable_to_canumberAmount of total nonbusiness dividends income or loss wholly allocable to CA.
Returns With Nonbusiness Interest Income Or Loss Wholly Allocable to CAreturns_with_nonbusiness_interest_income_or_loss_wholly_allocable_to_canumberNumber of returns with nonbusiness interest income or loss wholly allocable to CA.
Nonbusiness Interest Income Or Loss Wholly Allocable to CAnonbusiness_interest_income_or_loss_wholly_allocable_to_canumberAmount of total nonbusiness interest income or loss wholly allocable to CA.
Returns With Nonbusiness Property Rental Income Or Loss Wholly Allocable to CAreturns_with_nonbusiness_property_rental_income_or_loss_wholly_allocable_to_canumberNumber of returns with nonbusiness property rental income or loss wholly allocable to CA.
Nonbusiness Property Rental Income Or Loss Wholly Allocable to CAnonbusiness_property_rental_income_or_loss_wholly_allocable_to_canumberAmount of total nonbusiness property rental income or loss wholly allocable to CA.
Returns With Nonbusiness Royalties Income Or Loss Wholly Allocable to CAreturns_with_nonbusiness_royalties_income_or_loss_wholly_allocable_to_catextNumber of returns with nonbusiness royalties income or loss wholly allocable to CA.
Nonbusiness Royalties Income Or Loss Wholly Allocable to CAnonbusiness_royalties_income_or_loss_wholly_allocable_to_canumberAmount of total nonbusiness royalties income or loss wholly allocable to CA.
Returns With Nonbusiness Gain Or Loss from Sale of Assets Wholly Allocable to CAreturns_with_nonbusiness_gain_or_loss_from_sale_of_assets_wholly_allocable_to_canumberNumber of returns with nonbusiness gain or loss income from sale of assets wholly allocable to CA.
Nonbusiness Gain Or Loss from Sale of Assets Wholly Allocable to CAnonbusiness_gain_or_loss_from_sale_of_assets_wholly_allocable_to_canumberAmount of total nonbusiness gain or loss income from sale of assets wholly allocable to CA.
Number of Returns With Nonbusiness Partnership Income Or Loss Wholly Allocable to CAnumber_of_returns_with_nonbusiness_partnership_income_or_loss_wholly_allocable_to_canumberNumber of returns with nonbusiness partnership income or loss wholly allocable to CA.
Nonbusiness Partnership Income Or Loss Wholly Allocable to CAnonbusiness_partnership_income_or_loss_wholly_allocable_to_canumberAmount of total nonbusiness partnership income or loss wholly allocable to CA.
Returns With Nonbusiness Misc Income Or Loss Wholly Allocable to CAreturns_with_nonbusiness_misc_income_or_loss_wholly_allocable_to_canumberNumber of returns with nonbusiness miscellaneous income or loss wholly allocable to CA.
Nonbusiness Misc Income Or Loss Wholly Allocable to CAnonbusiness_misc_income_or_loss_wholly_allocable_to_canumberAmount of total nonbusiness miscellaneous income or loss wholly allocable to CA.
Returns With Nonbusiness Income Or Loss Wholly Allocable to CAreturns_with_nonbusiness_income_or_loss_wholly_allocable_to_catextTotal number of returns before nonbusiness income or loss interest offset wholly allocable to CA.
Total Nonbusiness Income Or Loss Wholly Allocable to CAtotal_nonbusiness_income_or_loss_wholly_allocable_to_catextTotal amount before nonbusiness income or loss interest offset wholly allocable to CA.
Returns With Nonbusiness Income Or Loss Wholly Allocable to CA Interest Offsetreturns_with_nonbusiness_income_or_loss_wholly_allocable_to_ca_interest_offsetnumberNumber of returns with nonbusiness income or loss interest offset wholly allocable to CA.
Nonbusiness Income Or Loss Wholly Allocable to CA Interest Offsetnonbusiness_income_or_loss_wholly_allocable_to_ca_interest_offsetnumberAmount of total nonbusiness income or loss interest offset wholly allocable to CA.
Returns With Balance of Net Incomereturns_with_balance_of_net_incomenumberTotal number of returns with net nonbusiness income wholly allocable to CA.
Balance of Net Incomebalance_of_net_incomenumberTotal amount of net nonbusiness income wholly allocable to CA.
Returns Separately Apportionedreturns_separately_apportionedtextNumber of returns with total business income or loss separately apportioned to CA.
Separately Apportionedseparately_apportionedtextAmount of total business income or loss separately apportioned to CA.
Returns With Business Income Plus Capital Gain Or Loss Nettingreturns_with_business_income_plus_capital_gain_or_loss_nettingtextNumber of returns with post-apportioned and allocated amounts from capital gain (loss) netting (combined reporting groups).
Business Income Plus Capital Gain Or Loss Nettingbusiness_income_plus_capital_gain_or_loss_nettingtextAmount of total post-apportioned and allocated amounts from capital gain (loss) netting (combined reporting groups).
Returns With Business Income Contribution Adjustmentreturns_with_business_income_contribution_adjustmentnumberNumber of returns with business income contributions adjustment.
Business Income Contribution Adjustmentbusiness_income_contribution_adjustmentnumberAmount of business income contributions adjustment.
Returns With State Net Income After Apportionmentreturns_with_state_net_income_after_apportionmentnumberNumber of returns with post-apportioned and allocated state net income (SNI) for CA purposes.
State Net Income After Apportionmentstate_net_income_after_apportionmentnumberAmount of post-apportioned and allocated SNI for CA purposes.
Returns With SNI Taxable Lossreturns_with_sni_taxable_lossnumberTotal number of returns with post-apportioned and allocated SNI taxable loss.
SNI Taxable Losssni_taxable_lossnumberAmount of total SNI taxable loss.
Returns With SNI Taxable Profitreturns_with_sni_taxable_profitnumberNumber of returns with post-apportioned and allocated SNI taxable profit.
SNI Taxable Profitsni_taxable_profitnumberAmount of total SNI taxable profit.