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California Corporate Passive Activity Loss and Credit Limitations
with TurboTaxExtracted from PDF file 2023-california-form-3802.pdf, last modified June 2023Corporate Passive Activity Loss and Credit Limitations
TAXABLE YEAR 2023 Corporate Passive Activity Loss and Credit Limitations CALIFORNIA FORM 3802 Attach to Form 100 or Form 100W (personal service corporations and closely held C corporations only). Corporation name California corporation number Part I Passive Activity Loss Before completing Part I, complete federal Worksheet 1 and Worksheet 2 in the instructions for federal Form 8810 using California amounts. 1 a Current year income from federal Worksheet 2, column (a) . . . . . . . . . . . . . . . . . . . . . . . . 1a 00 b Current year deductions and losses from federal Worksheet 2, column (b) . . . . . . . . . . . . 1b ( ) 00 c Prior year unallowed losses from federal Worksheet 2, column (c) . . . . . . . . . . . . . . . . . . 1c ( ) 00 d Combine line 1a, line 1b, and line 1c. If the result is net income or zero, see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . 1d 00 2 Closely held C corporations, enter net active income. See instructions. Personal service corporations, enter -0- . . . . . . . . . . 2 00 3 Unallowed passive activity deductions and losses. Combine line 1d and line 2. If the result is net income or zero, see the instructions for line 1d and line 3. Otherwise, go to line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 00 4 Total deductions and losses allowed. Add the income, if any, on line 1a and line 2. See instructions . . . . . . . . . . . . . . . . . . . 4 00 Part II Passive Activity Credits Before completing Part II, complete federal Worksheet 5 in the instructions for federal Form 8810 using California amounts. 5 a Current year passive activity credits from federal Worksheet 5, column (a) . . . . . . . . . . . . 5a 00 b Prior year unallowed credits from federal Worksheet 5, column (b) . . . . . . . . . . . . . . . . . . 5b 00 6 Combine line 5a and line 5b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 00 7 Enter the tax attributable to net active income and net passive income. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 00 8 Unallowed passive activity credit. Subtract line 7 from line 6. If zero or less, enter -0-. See instructions . . . . . . . . . . . . . . . . 8 00 9 Allowed passive activity credit. Subtract line 8 from line 6. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 00 Part III Election to Increase Basis of Credit Property 10 If the corporation disposed of its entire interest in a passive activity or former passive activity in a fully taxable transaction, and it elects to increase the basis of credit property used in that activity by the unallowed credit that reduced the property’s basis, check here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶ ◻ 11 Name of passive activity disposed of ▶ 12 Description of the credit property for which the election is being made ▶ 13 Amount of unallowed credit that reduced the property’s basis for California purposes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶ 7471233 FTB 3802 2023 00
2023 Form 3802 Corporate Passive Activity Loss and Credit Limitations
More about the California Form 3802 Corporate Income Tax Tax Credit TY 2023
We last updated the Corporate Passive Activity Loss and Credit Limitations in February 2024, so this is the latest version of Form 3802, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 3802 directly from TaxFormFinder. You can print other California tax forms here.
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TaxFormFinder has an additional 174 California income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| 3805-Z Booklet | Enterprise Zone Business Booklet |
| Form 3539 (Corp) | Payment for Automatic Extension for Corps and Exempt Orgs |
| Form 541 Schedule K-1 | Beneficiary's Share of Income, Deductions, Credits, etc. |
| Form 100-ES | Corporation Estimated Tax |
| Form 3537 (LLC) | Payment for Automatic Extension for LLCs |
View all 175 California Income Tax Forms
Form Sources:
California usually releases forms for the current tax year between January and April. We last updated California Form 3802 from the Franchise Tax Board in February 2024.
Form 3802 is a California Corporate Income Tax form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of California Form 3802
We have a total of thirteen past-year versions of Form 3802 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form 3802
2023 Form 3802 Corporate Passive Activity Loss and Credit Limitations
2022 Form 3802
2022 Form 3802 Corporate Passive Activity Loss and Credit Limitations
2021 Form 3802
2021 California Form 3802 Corporate Passive Activity Loss and Credit Limitations
2020 Form 3802
2020 Form 3802 Corporate Passive Activity Loss and Credit Limitations
2019 Form 3802
2019 Form 3802 Corporate Passive Activity Loss and Credit Limitations
2018 Form 3802
2018 Form 3802 - Corporate Passive Activity Loss and Credit Limitations Instructions
2017 Form 3802
2017 Form 3802 - Corporate Passive Activity Loss and Credit Limitations
2016 Form 3802
2016 Form 3802 - Corporate Passive Activity Loss and Credit Limitations
2015 Form 3802
2015 Form 3802 -- Corporate Passive Activity Loss and Credit Limitations
2014 Form 3802
2014 Form 3802 -- Corporate Passive Activity Loss and Credit Limitations
2013 Form 3802
2013 Form 3802 -- Corporate Passive Activity Loss and Credit Limitations
2012 Form 3802
2012 Form 3802
2011 Form 3802
2011 Form 3802 -- Corporate Passive Activity Loss and Credit Limitations
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