ftb-ca-gov/c2a-and-c2b-tax-liability-computations-c-and-s-v2rv-mama

  • c corporation
  • s corporation
  • tax liability

C-2A And C-2B, Tax Liability Computations, C And S Corporations

C-2A And C-2B, Tax Liability Computations, C And S Corporations

This dataset contains statistics on tax liabilities for C and S corporate tax returns.

Columns

NameSocrata field nameColumn name in sgr mountData typeDescription
Less Cost of Goods Soldless_cost_of_goods_soldless_cost_of_goods_soldNumberTotal cost of goods sold amount.
Returns Gross Profitreturns_gross_profitreturns_gross_profitNumberNumber of returns with gross profit.
Total Deductionstotal_deductionstotal_deductionsNumberTotal deductions amount.
Returns With Net Income Before State Adjsreturns_with_net_income_before_state_adjsreturns_with_net_income_before_state_adjsNumberNumber of returns with net income before state adjustments.
Net Income Before State Adjsnet_income_before_state_adjsnet_income_before_state_adjsNumberTotal net income before state adjustments amount.
Returns With Net Income After State Adjsreturns_with_net_income_after_state_adjsreturns_with_net_income_after_state_adjsNumberNumber of returns with net income after state adjustments.
Net Income After State Adjsnet_income_after_state_adjsnet_income_after_state_adjsNumberTotal net income after state adjustments amount.
Returns Net Income After State Adjs Profitreturns_net_income_after_state_adjs_profitreturns_net_income_after_state_adjs_profitNumberNumber of returns with positive net income after state Adjustments.
Corp Returns With Apportioning Nonbusiness Incomecorp_returns_with_apportioning_nonbusiness_incomecorp_returns_with_apportioning_nonbusiness_incomeNumberNumber of returns with apportioning nonbusiness income.
Total Apportioning Nonbusiness Incometotal_apportioning_nonbusiness_incometotal_apportioning_nonbusiness_incomeNumberTotal apportioning nonbusiness income amount.
Total Apportioning Business Incometotal_apportioning_business_incometotal_apportioning_business_incomeNumberTotal apportioning business income amount.
Apportioning Corp Returns With Nonbusiness Income Allocated to CAapportioning_corp_returns_with_nonbusiness_income_allocated_to_caapportioningcorp_returns_with_nonbusiness_income_allocated_toNumberNumber of returns with nonbusiness income allocated to California.
Apportioning Corp Nonbusiness Income Allocated to CAapportioning_corp_nonbusiness_income_allocated_to_caapportioning_corp_nonbusiness_income_allocated_to_caNumberTotal nonbusiness income amount allocated to California.
Apportioning Corp Business Income Apportioned to CAapportioning_corp_business_income_apportioned_to_caapportioning_corp_business_income_apportioned_to_caNumberTotal business income amount allocated to California.
Returns Apportioning Corps State Net Incomereturns_apportioning_corps_state_net_incomereturns_apportioning_corps_state_net_incomeNumberNumber or returns with apportioned state net income (SNI).
Apportioning Corps State Net Incomeapportioning_corps_state_net_incomeapportioning_corps_state_net_incomeNumberTotal apportioning SNI amount.
Returns Nonapportioning Corps State Net Incomereturns_nonapportioning_corps_state_net_incomereturns_nonapportioning_corps_state_net_incomeNumberNumber or returns with nonapportioned state net income (SNI).
Nonapportioning Corps State Net Incomenonapportioning_corps_state_net_incomenonapportioning_corps_state_net_incomeNumberTotal nonapportioning SNI amount.
Taxable Losstaxable_losstaxable_lossNumberTotal state net loss amount after apportionment.
Returns Taxable Profitreturns_taxable_profitreturns_taxable_profitNumberNumber of returns with net profit for state purposes after apportionment.
Taxable Profittaxable_profittaxable_profitNumberTotal state net profit amount after apportionment.
SNI After NOL Or Disaster Losssni_after_nol_or_disaster_losssni_after_nol_or_disaster_lossNumberTotal SNI amount after NOL for tax purposes.
Returns Tax Before Credits and AMTreturns_tax_before_credits_and_amtreturns_tax_before_credits_and_amtNumberNumber of returns with tax before credits and alternative minimum tax (AMT).
Returns Tax Creditsreturns_tax_creditsreturns_tax_creditsNumberNumber of returns with tax credit.
Total State Taxtotal_state_taxtotal_state_taxNumberTotal state tax amount.
AMTamtamtTextTotal alternative minimum tax (AMT), tax from schedule D, and excess net passive income tax amount.
Returns NOL Or Disaster Lossreturns_nol_or_disaster_lossreturns_nol_or_disaster_lossNumberNumber of returns with net operating loss (NOL) and disaster loss.
Returns Taxable Lossreturns_taxable_lossreturns_taxable_lossNumberNumber of returns with net loss for state purposes after apportionment.
Total SNItotal_snitotal_sniNumberTotal SNI amount (total of apportioning SNI and nonapportioning SNI).
Returns Total SNIreturns_total_snireturns_total_sniNumberNumber of returns with (apportioned and nonapportioned) total income for state purposes (SNI).
Corp Returns With Apportioning Business Incomecorp_returns_with_apportioning_business_incomecorp_returns_with_apportioning_business_incomeNumberNumber of returns with apportioning business income.
Net Income After State Adjs Lossnet_income_after_state_adjs_lossnet_income_after_state_adjs_lossNumberTotal loss after state adjustments amount.
Returns Net Income After State Adjs Lossreturns_net_income_after_state_adjs_lossreturns_net_income_after_state_adjs_lossNumberNumber of returns with negative net income after state Adjustments.
Returns With Total State Taxreturns_with_total_state_taxreturns_with_total_state_taxNumberNumber of returns with total state tax.
Returns Total Deductionsreturns_total_deductionsreturns_total_deductionsNumberNumber of returns with total deductions.
Total Incometotal_incometotal_incomeNumberTotal income amount.
Tax Creditstax_creditstax_creditsNumberTotal tax credit amount.
Returns Total Incomereturns_total_incomereturns_total_incomeNumberNumber of returns with total income.
Gross Profitgross_profitgross_profitNumberTotal of gross profit amount.
Returns Less Cost of Goods Soldreturns_less_cost_of_goods_soldreturns_less_cost_of_goods_soldNumberNumber of returns with cost of goods sold.
Gross Receiptsgross_receiptsgross_receiptsNumberTotal gross receipts amount.
NOL Or Disaster Lossnol_or_disaster_lossnol_or_disaster_lossNumberTotal NOL and disaster loss amount.
Returns SNI After NOL Or Disaster Lossreturns_sni_after_nol_or_disaster_lossreturns_sni_after_nol_or_disaster_lossNumberNumber of returns with SNI after NOL for tax purposes.
Tax Before Credits and AMTtax_before_credits_and_amttax_before_credits_and_amtNumberTotal tax before credits and AMT amount.
Returns AMTreturns_amtreturns_amtTextNumber of returns with AMT, tax from schedule D, and excess net passive income tax.
Net Income After State Adjs Profitnet_income_after_state_adjs_profitnet_income_after_state_adjs_profitNumberTotal profit after state adjustments amount.
Taxable Yeartaxable_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_typecorporation_typeTextDenotes C or S Corporation.
Returns With Gross Receiptsreturns_with_gross_receiptsreturns_with_gross_receiptsNumberNumber of returns with gross receipts.
Apportioning Corps Returns With Business Income Apportioned to CAapportioning_corps_returns_with_business_income_apportioned_to_caapportioningcorps_returns_with_business_income_apportioned_toNumberNumber of returns with business income allocated to California.