California Form LLC-4/7 is the Short Form Certificate of Cancellation that a California limited liability company files with the California Secretary of State to officially end its legal existence and stop the clock on the $800 annual franchise tax. The form is short, but the consequences of getting it wrong are not, a single missed checkbox can leave your LLC technically alive and accruing tax with the Franchise Tax Board.
Roughly 80,000 California LLCs cancel each year, and the Secretary of State reports that nearly one in four cancellation filings is rejected on first submission for clerical errors. This guide shows you how to avoid that fate, line by line, with three real-world walkthroughs.
- 📝 The exact way to fill in every box on the current 2021 revision of LLC-4/7
- ⏰ How the 12-month short-form window works, and why missing it forces you onto a longer path
- 💰 What the $0 filing fee really covers, plus the hidden $15 drop-off charge
- ⚖️ The California Corporations Code sections that govern cancellation
- 🧾 How LLC-4/7 interacts with your final FTB Form 568 and the $800 annual tax
What the Form Is and Who Must File It
California Form LLC-4/7 is the Short Form Certificate of Cancellation for a domestic limited liability company. It is the document that tells the state your LLC is finished, that all debts are settled, that all assets are distributed, and that the entity should be removed from the active rolls. The current revision is dated REV 04/2021, and you should always confirm the revision footer before you sign, because the Secretary of State updates form layouts without much fanfare.
The form is governed primarily by California Corporations Code §17707.01 through §17707.08, which set the rules for voluntary dissolution, winding up, and cancellation of a California LLC. The plain-English version is this: once your members vote to dissolve, you wind up business affairs, you pay your debts, you distribute what is left, and then you file LLC-4/7 to close the file at the state. Skipping any of those upstream steps makes the certificate false, and a false certificate carries personal liability under §17707.07.
Not every LLC qualifies for the short form. You may use LLC-4/7 alone, without first filing Form LLC-3 (Certificate of Dissolution), only when all members vote unanimously to dissolve. If the vote is not unanimous, you must file LLC-3 first and then LLC-4/7 afterward. Foreign LLCs registered in California do not use this form at all, they use Form LLC-4/8, the Certificate of Cancellation for foreign LLCs.
There is also a special path for LLCs that never really got off the ground. Under Corporations Code §17707.02, an LLC that has not conducted business and has not issued any membership interests can cancel within 12 months of filing its Articles of Organization by checking a special box on LLC-4/7. This is the cleanest, fastest cancellation path California offers, and it is the one new founders most often qualify for when a planned venture never launches.
Before You Start: Documents and Information You Need
Cancellation looks simple on paper, but the form assumes you have already done the hard work of winding up. Gather everything below before you open the PDF, because every blank you cannot fill is a blank that will delay your filing or, worse, expose you to personal liability for a false statement.
- Your 12-digit Secretary of State file number. This is the number assigned when you filed your Articles of Organization, and you can look it up free on bizfile Online. Without it, the form cannot be matched to your record.
- The exact legal name of the LLC. Match the spelling, punctuation, and designator (LLC, L.L.C., Limited Liability Company) to the Articles of Organization on file.
- Date of the unanimous member vote to dissolve. You will not enter this on the form, but you must keep it in your records because Item 3 attests to it.
- Confirmation that all debts and liabilities are paid or adequately provided for. This is a sworn attestation under §17707.06, and it is the field most often falsified by accident.
- Confirmation that all known assets have been distributed to the members and any remaining creditors.
- Your final FTB Form 568 status. You must either have filed it, or you must commit to filing it within the normal deadline, with the “Final Return” box checked.
- Member consent documentation. A written consent or meeting minutes showing the unanimous vote, kept in your internal records for at least four years.
- Authorized signer information. The full printed name and title of the manager or member who will sign Item 6.
- Return mailing address. Where the Secretary of State should send the filed copy back to you.
- Filing fee payment, if applicable. The base fee is $0, but in-person drop-off at the Sacramento counter adds a $15 special handling fee.
If even one of these items is missing, stop. The certificate is a sworn statement, and signing it without the underlying facts is grounds for personal liability and, in extreme cases, criminal exposure under Corporations Code §17707.07.
Where to Get the Form and How to Access It
The only authoritative source for LLC-4/7 is the California Secretary of State. Download the current PDF directly from the LLC-4/7 form page, and verify that the bottom-left footer reads LLC-4/7 (REV 04/2021) before you begin typing. Forms found on third-party sites are often outdated, and the Secretary of State will reject any submission on a superseded revision.
You can complete LLC-4/7 in three ways. The first and now-preferred path is online filing through bizfile Online, the state’s electronic portal. The portal walks you through the same fields as the PDF but validates entries in real time, which dramatically lowers the rejection rate. The second path is paper filing by mail, where you print the PDF, sign in blue or black ink, and mail it to the Secretary of State in Sacramento. The third path is in-person drop-off at the Sacramento public counter, which carries a $15 special handling fee under Government Code §12159.
The form is two pages, but only the first page contains fillable boxes. The second page is an instruction sheet you do not return to the state. If you are filing by mail, do not staple the pages together, do not use highlighter, and do not write outside the boxes. The state’s imaging system is unforgiving, and any deviation can trigger a rejection notice that adds two to three weeks to your timeline.
For accessibility, the bizfile Online portal supports screen readers and keyboard navigation. If you need a paper form mailed to you, call the Secretary of State Business Programs Division at (916) 657-5448. They will not, however, fill it out for you, and they cannot give legal advice on whether you qualify for the short form.
Step-by-Step: How to Fill Out LLC-4/7 Line by Line
The form has six numbered items plus a return address block at the top. Each item is a sworn statement, so treat every box as a place where accuracy matters more than speed. Below is each field in the order it appears on the official LLC-4/7 PDF.
Return Address Block (Top of Form)
The form opens with a four-line “Return to” block in the upper-left corner. This is where the Secretary of State mails your filed, stamped copy after processing.
In plain English, this box asks where the state should send the proof that your LLC is canceled. You answer it by printing the name, firm or company, address, and city/state/zip of the person who should receive the conformed copy. Format the address in standard U.S. postal style, with the city, two-letter state code, and ZIP on a single line.
For example, Maria Lopez, 482 Pinecrest Avenue, San Diego, CA 92103 is a clean, deliverable entry. A common nuance: if you are using a registered agent or attorney, list their firm and address here so the conformed copy goes to the professional, not to a personal home.
The most common mistake is entering an address that no longer matches the filer’s mail, especially when the LLC’s office has already been shut down. The consequence is that your only proof of cancellation gets returned to sender and you must request a duplicate certified copy for $5 plus $1 per page. A widespread misconception is that this address must match the LLC’s principal office on file, it does not, it can be any deliverable U.S. address.
Item 1 — Limited Liability Company Name
Item 1 asks for the exact name of the LLC as it appears on the Articles of Organization.
To answer, type or print the name in all capital letters, including the designator (LLC, L.L.C., or Limited Liability Company). Look up the official spelling on bizfile Online business search before you write anything, because even a single missing comma can fail the system match.
For example, SUNSET COAST CONSULTING, LLC is correct if that is exactly how the Articles read. If the Articles spell out “Limited Liability Company,” then “LLC” is wrong and will trigger rejection.
A nuance arises when the LLC has changed its name through an amendment. Use the current legal name as amended, not the original name. The most common mistake here is using a fictitious business name (DBA) instead of the legal LLC name, which produces an instant rejection because the DBA is not on file with the Secretary of State. A frequent misconception is that capitalization does not matter, it does not for legal validity, but it does for the imaging system, and using all caps avoids OCR misreads.
Item 2 — 12-Digit Secretary of State File Number
Item 2 asks for the 12-digit Secretary of State file number assigned to your LLC when its Articles were filed.
To answer, look up the number on bizfile Online and enter it exactly, including any leading zeros. The number is sometimes displayed as “Entity Number” on the search results page.
For example, 202112345678 is a typical 12-digit entry for an LLC formed in 2021. Older LLCs may have a number that begins with “199” or “200,” which is normal.
A nuance: some older LLCs were issued a 7-digit number followed by a 5-character pad, and the modern bizfile system pads them to 12 digits. Use the padded version as displayed on bizfile. The most common mistake is dropping a leading zero, which causes the file number not to match any active record and triggers an automatic rejection. A misconception worth correcting is that the EIN (federal tax ID) goes here, it does not, the EIN is a federal IRS number and has no place on this state form.
Item 3 — Vote to Dissolve
Item 3 is a pre-printed attestation that the dissolution was made by a vote of all the members. There is no blank to fill, the statement is the answer.
To answer correctly, you simply ensure the statement is true before you sign Item 6. If even one member dissented or did not vote, the statement is false and you cannot use the short form, you must instead file Form LLC-3 first.
For example, Marcus Chen and his two co-members all signed a written consent dated 03/15/2026 agreeing to dissolve Sunset Coast Consulting, LLC, that fact pattern supports a true Item 3 attestation. Keep the signed consent in your records.
A nuance: a “member” for this purpose means anyone holding a membership interest, including economic-interest-only members in some operating agreements. The most common mistake is treating a manager vote as a member vote, managers are not members unless they also hold membership interests. A persistent misconception is that a majority vote is enough, it is not, the short form requires unanimity, full stop.
Item 4 — Debts, Liabilities, and Distribution
Item 4 contains three pre-printed attestations: all known debts and liabilities have been paid or adequately provided for, all known assets have been distributed, and the LLC is canceled.
To answer, confirm each statement is true before you sign. “Adequately provided for” under §17707.06 means you have set aside funds, purchased insurance, or otherwise made arrangements to handle each known debt.
For example, Janet Reyes set aside $2,400 in a separate account to cover the LLC’s final electric bill and a pending vendor invoice before signing, which satisfies “adequately provided for.”
A nuance: contingent liabilities like a possible lawsuit count as known debts if you are aware of them, and you must provide for them. The most common mistake is signing this box while a credit card balance or sales tax debt is still outstanding, which exposes the signer and members to personal liability under §17707.07. The biggest misconception is that “unknown” debts are covered by this attestation, they are not, the statute only requires you to handle known debts, but ignoring a debt you should have known about does not protect you.
Item 5 — Final Tax Return
Item 5 is the final tax return attestation. It states that a final tax return has been or will be filed with the Franchise Tax Board as required by the Revenue and Taxation Code.
To answer, confirm you have filed or will file Form 568 for the final year, and that the “Final Return” box at the top of Form 568 is checked. The final return must cover the period from January 1 of the cancellation year through the date of cancellation.
For example, Carlos Rivera files Form 568 for the period 01/01/2026 through 04/30/2026, marks “Final Return,” pays the $800 annual tax, and then signs LLC-4/7 with confidence, that sequence keeps the FTB and the SOS in sync.
A nuance: under Revenue and Taxation Code §23151 and the LLC equivalent in §17941, the $800 annual tax is owed for the final year even if the LLC operated for only one day of that year. The most common mistake is canceling at the SOS but forgetting to file the final 568, which leaves the FTB account open and accruing penalties even though the entity is “dead” at the SOS. The misconception is that canceling the SOS file automatically closes the FTB account, it does not, the two agencies do not auto-sync, and you must close both.
Item 6 — Signatures
Item 6 is the signature block, where authorized signers attest under penalty of perjury that the statements above are true.
To answer, each signing person prints their name, signs in blue or black ink, dates the signature in MM/DD/YYYY format, and lists their title (Manager, Member, or Authorized Person). At least one signature is required, but if multiple signers are needed under your operating agreement, all must sign.
For example, Aisha Patel signs as “Manager” on 05/01/2026, prints her name as Aisha R. Patel, and dates the line 05/01/2026, that is a complete and clean signature entry.
A nuance: if the signer is acting under a power of attorney, the title should read “Attorney-in-Fact for [Name], Manager.” The most common mistake is using a typed signature on a paper filing, which the SOS rejects, paper filings require a wet ink signature. The misconception that an electronic signature works on the PDF is half-true, electronic signatures are accepted only when the form is submitted through bizfile Online, not when the PDF is mailed in.
Special Box: Cancellation Within 12 Months of Formation
Just above Item 6, the form contains a special checkbox for LLCs that qualify under Corporations Code §17707.02. The box reads, in essence, that the LLC has not conducted business, has not issued membership interests, and is canceling within 12 months of filing its Articles.
To answer, check the box only if all three conditions are true. If you check it falsely, the cancellation is voidable and you remain liable for the $800 annual tax.
For example, Tomas Nguyen filed Articles of Organization on 02/10/2026 for a planned coffee roastery, never opened a bank account, never sold a bean, and decides on 11/15/2026 to cancel, he checks this box and skips the final-return attestation in Item 5 because no return is required.
A nuance: “conducted business” is interpreted broadly by the FTB, and even opening a business bank account or signing a lease can disqualify you. The most common mistake is checking the box to avoid the $800 tax when the LLC actually did some preliminary activity, which the FTB will catch on audit. The misconception is that this box waives the FTB final return entirely, it does, but only if the conditions are genuinely met.
Three Filled-Out Examples Using Real Scenarios
Below are three full walkthroughs, each following one named filer through the entire LLC-4/7. Use these as templates for your own facts.
Scenario 1: Maria Lopez, Solo Member Winding Down a Consulting LLC
Maria is a single-member LLC owner who ran a marketing consultancy for four years. She paid every invoice, closed her bank account in March 2026, and is filing in May 2026.
| Form Section | What Maria Enters |
|---|---|
| Return Address | Maria Lopez, 482 Pinecrest Ave, San Diego, CA 92103 |
| Item 1 — LLC Name | LOPEZ MARKETING STRATEGIES, LLC |
| Item 2 — File Number | 202012345678 |
| Item 3 — Vote | Pre-printed, true (sole member) |
| Item 4 — Debts/Assets | Pre-printed, true (all paid, all distributed) |
| Item 5 — Final Return | Will file Form 568 for 01/01/2026–04/30/2026, “Final Return” checked |
| 12-Month Box | Not checked (LLC operated 4 years) |
| Item 6 — Signature | Maria Lopez, Manager, 05/03/2026 |
Scenario 2: Marcus Chen and Co-Members Closing a Three-Member LLC
Marcus, Priya, and Devin co-own a software LLC formed in 2021. They voted unanimously on 03/15/2026 to dissolve, settled a final vendor invoice, and distributed the remaining $18,000 evenly.
| Form Section | What Marcus Enters |
|---|---|
| Return Address | Marcus Chen, 1290 Folsom St #4B, San Francisco, CA 94103 |
| Item 1 — LLC Name | SUNSET COAST CONSULTING, LLC |
| Item 2 — File Number | 202112345678 |
| Item 3 — Vote | Pre-printed, true (unanimous written consent 03/15/2026) |
| Item 4 — Debts/Assets | Pre-printed, true ($2,400 reserved for vendor, $18,000 distributed) |
| Item 5 — Final Return | Form 568 for 01/01/2026–05/01/2026, “Final Return” checked |
| 12-Month Box | Not checked |
| Item 6 — Signature | Marcus Chen, Manager, 05/01/2026 |
Scenario 3: Tomas Nguyen, Never-Launched LLC Within 12 Months
Tomas filed Articles of Organization on 02/10/2026 for a coffee roastery he never started. No bank account, no sales, no membership interests issued.
| Form Section | What Tomas Enters |
|---|---|
| Return Address | Tomas Nguyen, 33 Maple Lane, Sacramento, CA 95814 |
| Item 1 — LLC Name | GOLDEN BEAN ROASTERS, LLC |
| Item 2 — File Number | 202612345678 |
| Item 3 — Vote | Pre-printed, true (sole organizer consent) |
| Item 4 — Debts/Assets | Pre-printed, true (no debts, no assets) |
| Item 5 — Final Return | Not required, 12-month box checked |
| 12-Month Box | Checked under §17707.02 |
| Item 6 — Signature | Tomas Nguyen, Organizer, 11/15/2026 |
How to File the Completed Form
You can submit LLC-4/7 through three channels, and each has its own steps, fees, and processing times. Choose based on your urgency and your comfort with electronic filing.
Online through bizfile Online. Create an account, search for your LLC, select “Cancellation,” and complete the guided form. The base fee is $0, payment is by credit card or ACH if any optional services are added, and processing time is typically 5 to 10 business days. Your proof of filing is the file-stamped PDF emailed to you and stored in your bizfile account.
By mail to the Secretary of State. Print the completed LLC-4/7 PDF, sign in blue or black ink, and mail it to Secretary of State, Business Entities Filings, P.O. Box 944260, Sacramento, CA 94244-2600. The base fee is $0, no payment is required for standard processing, and processing time runs 3 to 5 weeks depending on backlog. Your proof of filing is the conformed copy mailed back to the address you listed in the return block.
In person at the Sacramento public counter. Bring the signed form to 1500 11th Street, 3rd Floor, Sacramento, CA 95814. The fee is $15 for special handling under Government Code §12159, payable by check, money order, or credit card with a small surcharge. Standard counter processing is same-day to 24 hours, and your proof of filing is the file-stamped copy handed back to you over the counter.
For all three channels, you may request certified copies of the filed certificate for $5 plus $1 per page. Keep the conformed copy with your final tax records for at least four years, because the FTB and the IRS may request it during any post-cancellation audit.
What Happens After You File
Once the Secretary of State accepts LLC-4/7, your LLC’s status on the bizfile Online business search changes from “Active” to “Canceled,” usually within 24 hours of acceptance. The cancellation is effective on the date the Secretary of State files the certificate, not the date you signed it. From that moment forward, the LLC has no power to do business, sign contracts, or hold property in California.
The Franchise Tax Board does not automatically receive notice of the cancellation in real time. You must still file your final Form 568, pay the final $800 annual tax, and pay any LLC fee tied to gross receipts under Revenue and Taxation Code §17942. The FTB closes the account once it processes the final return, which can take six to twelve weeks.
You should also close your federal EIN with the IRS by mailing a closure letter, cancel any local business licenses, and notify your bank that the entity has been dissolved. None of these are SOS requirements, but skipping them creates downstream tax and identity-fraud risk.
If you receive a rejection notice from the Secretary of State, the letter will state the specific reason. The most common reasons are file number mismatch, name mismatch, missing signature, and use of an outdated form revision. You have unlimited tries to correct and resubmit, and corrections do not extend the 12-month short-form window if you were relying on it.
Mistakes to Avoid When Filling Out the Form
The state rejects roughly 25% of cancellation filings on first pass, and almost all of those rejections trace to the same handful of avoidable errors.
- Using an outdated form revision. The current revision is REV 04/2021, older versions are auto-rejected.
- Mismatched LLC name. Even a missing comma between the name and “LLC” triggers a name-mismatch rejection.
- Wrong or shortened file number. Dropping a leading zero from the 12-digit number causes an automatic no-match.
- Entering the EIN instead of the SOS file number. This is a federal-versus-state confusion that produces immediate rejection.
- Checking the 12-month box when the LLC actually conducted business. The cancellation is voidable and the $800 tax keeps accruing.
- Signing while debts remain unpaid. This exposes the signer to personal liability under §17707.07.
- Forgetting to file the final FTB Form 568. The FTB account stays open and continues to accrue $800 per year.
- Failing to check “Final Return” on Form 568. Without the box, the FTB treats the return as a regular annual filing.
- Typed signature on a mailed paper form. Mail filings require a wet ink signature, electronic signatures are only valid via bizfile.
- Stapling pages or using highlighter. The state’s imaging system rejects stapled, highlighted, or marked-up forms.
- Listing a DBA instead of the legal LLC name. Fictitious business names are not on file with the SOS and produce an instant rejection.
- Filing LLC-4/7 alone without LLC-3 when the vote was not unanimous. The short form requires unanimity, anything less requires LLC-3 first.
Do’s and Don’ts
A handful of habits separate clean filings from rejected ones. Follow these every time.
- Do verify the form revision footer reads REV 04/2021 before you start, because the SOS quietly updates layouts.
- Do look up your LLC on bizfile Online and copy the name and file number exactly, character for character.
- Do file your final Form 568 with the “Final Return” box checked, ideally before or at the same time as LLC-4/7.
- Do keep the unanimous member consent in your records for at least four years in case the FTB or IRS asks.
- Do request at least one certified copy of the filed certificate for your closing binder, it costs only $5.
-
Do close your EIN with the IRS, your bank account, and your local business licenses on the same day you file.
-
Don’t use a DBA, an old name, or a non-matching designator in Item 1, the system will reject it.
- Don’t sign Item 6 if any debt is unpaid or unprovided-for, the attestation is sworn under penalty of perjury.
- Don’t assume the SOS notifies the FTB, it does not, you must close both accounts independently.
- Don’t check the 12-month box without confirming all three §17707.02 conditions are true.
- Don’t mail the form with a typed signature, paper filings need wet ink.
- Don’t delay filing past the end of the tax year if you can avoid it, every new tax year triggers another $800.
Pros and Cons of Filing on Your Own vs. With Help
LLC-4/7 is one of the more DIY-friendly California cancellation forms, but professional help still has a place. Weigh these honestly before you decide.
Pros of Filing on Your Own
- It is free. The base fee is $0 through bizfile or by mail, and you save the $200 to $600 a paralegal would charge.
- The form is short. Six items and a signature is genuinely manageable for a careful filer.
- bizfile Online catches most errors in real time before submission, lowering the DIY rejection rate.
- You stay in control of timing, which matters when the 12-month §17707.02 window is closing.
- You learn your own entity history in detail, which is useful for future filings or audits.
Cons of Filing on Your Own
- You bear all liability for false statements in Items 3, 4, and 5.
- You may miss the LLC-3 trigger if your vote was not unanimous, and file the wrong form.
- You may not catch open FTB obligations that should be closed at the same time.
- You do not get a sanity check on debts and asset distribution, which is the riskiest part of cancellation.
- You are on your own for rejections, and a single rejection can cost you the §17707.02 12-month window.
LLC-4/7 vs. LLC-3 at a Glance
The two cancellation forms confuse first-time filers most. Here is the practical difference.
| Question | LLC-4/7 (Short Form) |
|---|---|
| When can I use it alone? | Only when all members vote unanimously to dissolve |
| Filing fee | $0 base, $15 in-person handling |
| Pairs with LLC-3? | No, LLC-4/7 stands alone if vote is unanimous |
| Special 12-month path? | Yes, under §17707.02 |
| Effect on FTB account | Does not auto-close, you must file final Form 568 |
FAQs
Can I file LLC-4/7 if one member voted no?
No. A non-unanimous vote disqualifies you from the short form. You must first file LLC-3 and then LLC-4/7.
Is there a filing fee for LLC-4/7?
No. The base fee is zero through mail or bizfile, but in-person drop-off at the Sacramento counter costs $15.
Does filing LLC-4/7 close my FTB account automatically?
No. You must file a final Form 568 with the “Final Return” box checked to close the FTB account.
Do I write my LLC’s DBA in Item 1?
No. Item 1 requires the exact legal name on the Articles of Organization, never a fictitious business name.
Can I use my EIN in Item 2?
No. Item 2 requires the 12-digit Secretary of State file number, not the federal IRS EIN.
Do I need to check the 12-month box if my LLC is one year old but did business?
No. The box requires no business conducted, no membership interests issued, and cancellation within 12 months of formation, all three.
Is an electronic signature valid on the mailed paper form?
No. Mailed paper filings require a wet ink signature, electronic signatures are accepted only through bizfile Online.
Can I cancel my LLC if it still owes a credit card balance?
No. Item 4 attests that all known debts are paid or adequately provided for, signing while a balance is outstanding is a false attestation.
Will the Secretary of State file LLC-4/7 if my LLC is suspended by the FTB?
Yes. The SOS will accept the cancellation, but you should resolve the FTB suspension first to avoid lingering tax penalties.
Do I owe the $800 annual tax in my final year?
Yes. Under Revenue and Taxation Code §17941, the $800 is owed for the final year even if you operate only one day.
Can a foreign LLC use Form LLC-4/7?
No. Foreign LLCs registered in California use Form LLC-4/8, the cancellation form for foreign LLCs.
Is the cancellation effective the day I sign?
No. Cancellation is effective on the date the Secretary of State files the certificate, not the date in Item 6.
Do I need to publish a notice of dissolution in a newspaper?
No. California does not require newspaper publication for LLC cancellation, unlike a few other states.
What if I make a typo in Item 1 after filing?
Yes, you can correct it. File a Certificate of Correction (Form CORR) for $30 to fix the error.
Can I reverse a cancellation if I change my mind?
Yes, but only by filing a Certificate of Revival under Corporations Code §17707.09, which restores the LLC’s powers retroactively.
Related reading
- Business Tax Preparation in Roseville, CA
- How to Fill Out California Form 568 (w/Examples) + FAQs
- How to Fill Out California Form DR-LLC (w/Examples) + FAQs
- How to Fill Out California Form LLC-1 (w/Examples) + FAQs
- How to Fill Out California Form LLC-3 (w/Examples) + FAQs
- How to Fill Out California Form LLC-12 (w/Examples) + FAQs
- How to Fill Out California Form 100 (w/Examples) + FAQs