California Enterprise Zone Deduction and Credit Summary

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Enterprise Zone Deduction and Credit Summary
2023 Form FTB 3805Z, Enterprise Zone Deduction and Credit SummaryTAXABLE YEAR

2023

Enterprise Zone
Deduction and Credit Summary

Attach to your California tax return.

CALIFORNIA FORM

3805Z
□ SSN or ITIN □ CA Corporation no. □ FEIN

Name(s) as shown on your California tax return

California Secretary of State (SOS) file number

A. Check the appropriate box for your entity type:
□ Individual
□ Estate
□ Trust
□ C corporation □ S corporation □ Partnership
□ Exempt organization □ Limited liability company □ Limited liability partnership
B. Enter the name of the Enterprise Zone (EZ) business:
_______________________________________________________________________________
C. Enter the address (actual location) where the EZ business is conducted:
_________________________________________________________________________________________________________________________
D. Enter the name of the EZ in which the business and/or investment activity is located:
____________________________________________________________________________________________________________________________
E_______________________
E. Enter the six-digit Principal Business Activity Code of the EZ Business. For Long Beach EZ, enter SIC code, see instructions . .
F_______________________
F. Total number of employees in the EZ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
G_______________________
G. Gross annual receipts of the business. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
H. Total asset value of the business . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . H_______________________
Part I Credit Carryover (Complete Schedule Z on Side 2 before you complete this part.)
1 Hiring and sales or use tax credit carryover claimed on the current year tax return:
a Hiring credit carryover from Schedule Z, line 8A, column (f) or line 10, column (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b Sales or use tax credit carryover from Schedule Z, line 9A, column (f) or line 11, column (c) . . . . . . . . . . . . . . . . . . . . .
c Add line 1a and line 1b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1a______________________
1b______________________
1c______________________

Part II Portion of Business Attributable to the Former Enterprise Zone. See instructions.
2 Enter the average apportionment percentage of your former EZ business from Worksheet I, Section A, line 4.
If your operation is entirely within one former EZ, the average apportionment percentage is 100% (1.00). . . . . . . . . . . . . . .

2 ______________________

Part III Net Operating Loss (NOL) Carryover and Deduction. See instructions.
3 a Enter the total EZ NOL carryover from prior years from Worksheet II, line 9, column (b) . . . . . . . . . . . . . . . . . . . . . . . . . . .
b Enter the total EZ NOL deduction used in the current year from Worksheet II, line 9,
column (c). Enter this amount on Schedule CA (540), Part I, Section B, line 9b3, column B; Schedule CA (540NR),
Part II, Section B, line 9b3, column B; Form 100, line 20; Form 100W, line 20; Form 100S, line 18; or Form 109, line 6 . . .
c Enter the EZ NOL carryover to future years from Worksheet II, line 9, column (e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

For Privacy Notice, get FTB 1131 EN-SP.

7541233

3a______________________

3b______________________
3c______________________

FTB 3805Z 2023 Side 1

Schedule Z Computation of Credit Carryover Limitations – Enterprise Zones
Part I

Computation of Credit Limitations. See instructions.

1 Trade or business income. Individuals: Enter the amount from Worksheet I, Section B, line 14, column (c)
on this line and on line 3 (skip line 2). See instructions. Corporations filing a combined report, enter the
taxpayer’s business income apportioned to California. See instructions for form FTB 3805Z, Part II . . . . . . . . . . . . . . . . .

1

2 Corporations: Enter the average apportionment percentage from Worksheet I, Section A, line 4. See instructions . . . . . . . .

2

3 Multiply line 1 by line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3

4 Enter the EZ NOL deduction from Worksheet II, line 9, column (c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4

5 EZ taxable income. Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 a Compute the amount of tax due using the amount on line 5.
6a
See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b Enter the amount of tax from Form 540, line 35; Form 540NR, line 42;
Form 541, line 21; Form 100, line 23; Form 100W, line 23; Form 100S, line 21;
or Form 109, line 10. Corporations and S corporations, see instructions. . . . . . . . . . . . . 6b
7 Enter the smaller of line 6a or line 6b. This is the limitation based on the EZ business income.

5

Go to Part II, Part III, or Part IV. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7

Part II Limitation of Credits for Corporations, Individuals, Estates, and Trusts. See instructions.
(a)
Credit
name

8

9

Hiring credit
carryover
Sales or use
tax credit
carryover

Part III

(b)
Total
prior year
carryover

(d)
Total credit
col. (b)
minus col. (c)

(e)
Limitation
based on
EZ business income

(f)
Credit carryover
used on Sch. P
can never be
greater than col. (d)
or col. (e)

(g)
Total credit
carryover
col. (d) minus
col. (e)

A
B
A
B

Limitation of Credits for S Corporations Only. See instructions.
(a)
Credit
name

10

Hiring credit carryover

11

Sales or use
tax credit carryover

Part IV

(c)
Total credit
assigned from
form FTB 3544,
Part A, col. (g)

(b)
Total
prior year
carryover

(c)
Credit carryover used
this year by
S corporation

(d)
Carryover
col. (b) minus
col. (c)

Limitation of Credits for Corporations and S Corporations Subject to Paying Only the Minimum Franchise Tax. See instructions.
(a)
Credit
name

12

Hiring credit carryover

13

Sales or use
tax credit carryover

(b)
Total prior
year carryover

(c)
Total credit assigned
from form FTB 3544,
Part A, col. (g)

See How to Claim the Credit Carryover, in the instructions.

Side 2 FTB 3805Z 2023

7542233

(d)
Total credit carryover
col. (b) minus col. (c)

Extracted from PDF file 2023-california-form-3805-z.pdf, last modified December 2023

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More about the California Form 3805-Z Corporate Income Tax Tax Credit TY 2023

Please attach this form to your California tax return. This form requires you to fill out information relating to carrying over credit, any business attributing to a former enterprise zone, and carryover and deductions of net operating loss.

We last updated the Enterprise Zone Deduction and Credit Summary in January 2024, so this is the latest version of Form 3805-Z, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 3805-Z directly from TaxFormFinder. You can print other California tax forms here.

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Related California Corporate Income Tax Forms:

TaxFormFinder has an additional 174 California income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the California Form 3805-Z.

Form Code	Form Name
3805-Z Booklet	Enterprise Zone Business Booklet

Download all CA tax forms 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 3805-Z from the Franchise Tax Board in January 2024.

Show Sources >

Form 3805-Z 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 3805-Z

We have a total of thirteen past-year versions of Form 3805-Z in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 Form 3805-Z

2023 Form FTB 3805Z, Enterprise Zone Deduction and Credit Summary

2022 Form 3805-Z

2022 Form FTB 3805Z, Enterprise Zone Deduction and Credit Summary

2021 Form 3805-Z

2021 Form FTB 3805Z, Enterprise Zone Deduction and Credit Summary

2020 Form 3805-Z

2020 Form FTB 3805Z, Enterprise Zone Deduction and Credit Summary

2019 Form 3805-Z

2019 Form FTB 3805Z, Forms & Instructions

2018 Form 3805-Z

2018 Form 3805Z - Enterprise Zone Deduction and Credit Summary

2017 Form 3805-Z

2017 Form 3805Z - Enterprise Zone Deduction and Credit Summary

2016 Form 3805-Z

2015 Form 3805Z -- Enterprise Zone Deduction and Credit Summary

2015 Form 3805-Z

2015 Form 3805Z -- Enterprise Zone Deduction and Credit Summary

2014 Form 3805-Z

2014 Form 3805Z -- Enterprise Zone Deduction and Credit Summary

2013 Form 3805-Z

2013 Form 3805Z -- Enterprise Zone Deduction and Credit Summary

2012 Form 3805-Z

2012 Form 3805Z

2011 Form 3805-Z

2011 Form 3805Z -- Enterprise Zone Deduction and Credit Summary

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