SCorpDesk / 2026 S-Corp & QBI Guides / California (CA) 2026 S-Corp Tax Calculator, PTET Election & Franchise Tax Guide
California (CA) 2026 S-Corp Tax Calculator, PTET Election & Franchise Tax Guide
What are the 2026 S-Corp tax and PTET rules in California?
In California (CA), the 2026 S-Corporation election rule is: Recognizes Federal S-Corp (Form 100S Required). For the Pass-Through Entity Tax (PTET) deduction: 9.3% California PTET Election (Form 3893 by June 15!). Entity-level franchise/minimum tax: $800 Minimum Franchise Tax OR 1.5% of Net Income.
In California (CA), the 2026 S-Corporation election rule is: Recognizes Federal S-Corp (Form 100S Required). For the Pass-Through Entity Tax (PTET) deduction: 9.3% California PTET Election (Form 3893 by June 15!). Entity-level franchise/minimum tax: $800 Minimum Franchise Tax OR 1.5% of Net Income.
Open California 2026 S-Corp & 20% Permanent QBI Calculator
2026 California (CA) S-Corporation Statutory Tax Matrix
| California S-Corp Compliance Area | 2026 Statutory Rule |
|---|---|
| State S-Corp Election Recognition | Recognizes Federal S-Corp (Form 100S Required) |
| Pass-Through Entity Tax (PTET) Election | 9.3% California PTET Election (Form 3893 by June 15!) |
| Annual Minimum / Franchise Tax | $800 Minimum Franchise Tax OR 1.5% of Net Income |
| Federal Section 199A QBI Deduction | Up to 23% of qualified K-1 income under Public Law 119-21 |
| Home Office & Mileage Deduction Method | Must use an IRC Section 62(c) Corporate Accountable Plan |
Frequently Asked Questions
Does California require a separate state S-Corp election in 2026?
For California (CA): Recognizes Federal S-Corp (Form 100S Required).
What is the California S-Corp franchise or minimum tax for 2026?
In California: $800 Minimum Franchise Tax OR 1.5% of Net Income.