California reject code F100S-100:
Form 100S, Question C [BusinessActivityCode] must be a valid 6 digit Principal Business Activity (PBA) code per the current Form 100S Booklet.
California requires businesses to include the 6-digit Principal Business Activity (PBA) code in their electronically filed tax returns, however California's PBA list differs slightly from the NAICS list used in the federal return, and occasionally the California return rejects due to the NAICS code not being in the PBA list.
Every California business return's instructions includes a list of PBA codes. If you're not sure what the PBA code is for the business, you can find the form instructions here. You can also look up the California code that corresponds to the NAICS code in our knowledgebase articles referenced below.
To correct this reject, from the Main Menu of the federal return (Form 1120-S) select:
- Schedule B
- Business Activity - Enter the California PBA as the NAICS code.
- Open the California return to update it with the new code.
- Exit the return and retransmit the California return state-only.
Additional Information: