California Depreciation and Amortization Adjustments

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Depreciation and Amortization Adjustments
2023 Form 3885A Depreciation and Amortization AdjustmentsTAXABLE YEAR

2023

Depreciation and
Amortization Adjustments

CALIFORNIA FORM

3885A

Do not complete this form if your California depreciation amounts are the same as federal amounts.

Name(s) as shown on tax return

SSN or ITIN

Part I Identify the Activity as Passive or Nonpassive (See instructions.)
1 □ This form is being completed for a passive activity.
□ This form is being completed for a nonpassive activity.

Business or activity to which form FTB 3885A relates

Part II Election to Expense Certain Tangible Property (IRC Section 179)
2 Enter the amount from line 12 of the Tangible Property Expense Worksheet in the instructions . . . . . . . . . . . . . . . .
Part III

Depreciation

(a)
Description of property
placed in service

(b)
Date placed in
service
mm/dd/yyyy

(c)
California basis
for depreciation

(d)
Method

2

(e)
Life or
rate

(f)
California
depreciation deduction

3

4

Add the amounts on line 3, column (f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

5

California depreciation for assets placed in service prior to 2023 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

6

Total California depreciation from this activity. Add the amounts on line 2, line 4, and line 5 . . . . . . . . . . . . . . . . . . . . . . 6

7

Total federal depreciation from this activity. Enter depreciation from federal Form 4562, line 22 . . . . . . . . . . . . . . . . . . . 7

8

a If line 6 is more than line 7, enter the difference here and see instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8a
b If line 6 is less than line 7, enter the difference here and see instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8b

Part IV

Amortization

(a)
Description of cost

(b)
Date amortization
begins
mm/dd/yyyy

(c)
California basis
for amortization

(d)
(e)
(f)
Code Period or
California
section percentage amortization deduction

9

10

Total California amortization from this activity. Add the amounts on line 9, column (f) . . . . . . . . . . . . . . . . . . . . . . . . . . 10

11

California amortization of costs that began before 2023 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11

12

Total California amortization from this activity. Add the amounts on line 10 and line 11. . . . . . . . . . . . . . . . . . . . . . . . . . 12

13

Total federal amortization from this activity. Enter amortization from federal Form 4562, line 44. . . . . . . . . . . . . . . . . . . 13

14

a If line 12 is more than line 13, enter the difference here and see instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14a
b If line 12 is less than line 13, enter the difference here and see instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14b

For Privacy Notice, get FTB 1131 EN-SP.

7631233

FTB 3885A 2023

Extracted from PDF file 2023-california-form-3885-a.pdf, last modified November 2023

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More about the California Form 3885-A Individual Income Tax TY 2023

You should not complete this form if your California depreciation amounts are equal to the federal amounts. This form requires you to state if you identify the activity as passive or nonpassive, choose the election to expense certain tangible property, and fill out depreciation and amortization information.

We last updated the Depreciation and Amortization Adjustments in January 2024, so this is the latest version of Form 3885-A, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 3885-A directly from TaxFormFinder. You can print other California tax forms here.

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Other California Individual Income Tax Forms:

TaxFormFinder has an additional 174 California income tax forms that you may need, plus all federal income tax forms.

Form Code	Form Name
Form 540	California Resident Income Tax Return Tax Return
Form 540 Booklet	Personal Income Tax Booklet - Forms & Instructions
Form 540 Schedule CA	California Adjustments - Residents
Form 540-540A Instructions	California 540 Form Instruction Booklet
Form 540-2EZ	California Resident Income Tax Return Tax Return

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 3885-A from the Franchise Tax Board in January 2024.

Show Sources >

About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of California Form 3885-A

We have a total of thirteen past-year versions of Form 3885-A in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 Form 3885-A

2023 Form 3885A Depreciation and Amortization Adjustments

2022 Form 3885-A

2022 Form 3885A Depreciation and Amortization Adjustments

2021 Form 3885-A

2021 Form 3885A Depreciation and Amortization Adjustments

2020 Form 3885-A

2020 Form 3885A Depreciation and Amortization Adjustments

2019 Form 3885-A

2019 Form 3885A Depreciation and Amortization Adjustments

2018 Form 3885-A

2018 Form 3885A - Depreciation and Amortization Adjustments

2017 Form 3885-A

2017 Form 3885A - Depreciation and Amortization Adjustments

2016 Form 3885-A

2016 Form 3885A -- Depreciation and Amortization Adjustments

Depreciation and Amortization Adjustments (Fill-in)

2015 Form 3885-A

2015 Form 3885A -- Depreciation and Amortization Adjustments

2014 Form 3885-A

2014 Form 3885A -- Depreciation and Amortization Adjustments

2013 Form 3885-A

2013 Form 3885A -- Depreciation and Amortization Adjustments

2012 Form 3885-A

2012 Form 3885A

2011 Form 3885-A

2011 Form 3885A -- Depreciation and Amortization Adjustments

TaxFormFinder Disclaimer:

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