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Example: In 2000, David's Toy, Inc., a Nevada S corporation, opens an office in California. Since the S corporation is doing business in both Nevada and California, it must file Form 100S (California S Corporation Franchise or Income Tax Return) and use Schedule R to apportion income between the two states.
California law requires that Fictitious Business Name Statements are filed at the county level. As a business owner in San Bernardino County, you may be required to file a Fictitious Business Name Statement with our office based on the name of your business. The following is information on the Fictitious Business Name Statement, its requirements, and how to file it. What is a FBN Name Publication Requirements Place of Filing