California Form 425A (Small Business Plan) is a document used by small businesses in the state of California to report their financial and organizational information to the California State Board of Equalization (BOE). It is used to report income and expenses, business assets and liabilities, and determine the amount of taxes the business owes. There are two types of California Form 425A (Small Business Plan): the General Form and the Short Form. The General Form requires more detailed financial information and is used by businesses that have more than $100,000 in gross receipts. The Short Form requires less detailed financial information and is used by businesses with gross receipts of less than $100,000. Both forms are available on the BOE website and must be completed and submitted to the BOE in order to comply with state tax regulations.