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The instructions provided with California tax forms are a summary of California tax law and are only intended to aid taxpayers in preparing their state income Minimum Tax and Credit Limitations, and Form 100S, S Corporation Tax. Booklet for more information. Purpose. Use form FTB 3554, New Employment Credit,ST-100.2, Instructions on form, Quarterly Schedule A - Taxes on Selected Sales and Services in Nassau and Niagara Counties. Additional information can be found in FTB Pub. 1001, Supplemental Guidelines to California Adjustments, the instructions for. California Schedule CA (540 or Filing Requirements - California Form 100, Corporation Franchise or Income Tax 23701t that have taxable income in excess of $100 must file Form 100. Form 100X 2000 Page 1. Instructions for Form 100X. Amended Corporation Franchise or Income Tax Return. What's New. California Revenue and Taxation Code Sec-.