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California Free Printable 2019 Form 3801 Passive Activity Loss Limitations for 2020 California Passive Activity Loss Limitations

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Passive Activity Loss Limitations
2019 Form 3801 Passive Activity Loss Limitations

CALIFORNIA FORM TAXABLE YEAR 2019 Passive Activity Loss Limitations 3801 Attach to Form 540, Form 540NR, Form 541, or Form 100S (S Corporations). Name(s) as shown on tax return Part I SSN, ITIN, FEIN, or CA corporation no. 2019 Passive Activity Loss See the instructions for Worksheet 1 and Worksheet 3 for federal Form 8582 before completing Part I . Be sure to use California amounts . Rental Real Estate Activities with Active Participation 1a Activities with net income from Worksheet 1, column (a) . . . . . . . . . . . . . . . . . 1a 00 1b Activities with net loss from Worksheet 1, column (b) . . . . . . . . . . . . . . . . . . . 1b ( ) 00 1c Prior year unallowed losses from Worksheet 1, column (c) . . . . . . . . . . . . . . . . 1c ( ) 00 1d Combine line 1a, line 1b, and line 1c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . All Other Passive Activities 2a Activities with net income from Worksheet 2, column (a) . . . . . . . . . . . . . . . . . 2a 00 2d 00 3 00 4 00 00 2b Activities with net loss from Worksheet 2, column (b) . . . . . . . . . . . . . . . . . . . 2b ( ) 00 2c Prior year unallowed losses from Worksheet 2, column (c) . . . . . . . . . . . . . . . . 2c ( ) 00 2d Combine line 2a, line 2b, and line 2c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Combine line 1d and line 2d . If the result is net income or zero, see the instructions for line 3 . If line 3 and line 1d are losses, go to line 4 . Otherwise, enter -0- on line 9 and go to line 10 . See instructions . . . . . . . . . . . . . Part II 1d Special Allowance for Rental Real Estate with Active Participation Enter all numbers in Part II as positive amounts . See instructions . 4 Enter the smaller of losses from line 1d or line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Enter $150,000 . If married/RDP filing a separate tax return, see instructions . . 6 Enter federal modified adjusted gross income, but not less than zero . See instructions . If line 6 is equal to or more than line 5, skip line 7 and line 8, enter -0on line 9, and then go to line 10 . Otherwise, go to line 7 . . . . . . . . . . . . . . . . . 5 00 6 00 7 Subtract line 6 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 00 8 Multiply line 7 by 50% ( .50) . Do not enter more than $25,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 00 9 Enter the smaller of line 4 or line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 00 Part III Total Losses Allowed 10 Add the income, if any, from line 1a and line 2a and enter the total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 00 11 Total losses allowed from all passive activities for 2019. Add line 9 and line 10 . . . . . . . . . . . . . . . . . . . . . . . . See the instructions on Page 2 to find out how to report the losses on your tax return . 11 00 7451193 FTB 3801 2019 Side 1 California Worksheets Attach Side 2 to your California tax return. California Passive Activity Worksheet (See General Instructions for Step 1.) Use this worksheet to figure California income (loss) from passive activities before application of passive activity loss (PAL) rules . (a) (b) (c) (d) (e) (f) Passive Activity Federal Schedule California Schedule Federal Amount California Adjustment California Amount Enter a description of Enter the name of Enter the name of Enter your current year Enter any adjustment Combine column (d) the activity the federal form or the California form or federal net income resulting from and column (e) schedule on which you schedule, if any, used to (loss) before application differences in federal reported the activity calculate the California of the PAL rules and California law adjustment California Adjustment Worksheets (See General Instructions for Step 4.) Use these worksheets to figure your California adjustments after application of the PAL rules . (a) (b) (c) (d) Activities Passive or Nonpassive California Amount Federal Amount Enter a description Enter the character of Enter the California net Enter the federal net of the activity . Group the activity as passive income (loss) from the income (loss) from the activities by the federal or nonpassive for activity after application activity after application schedules on which California purposes of the PAL rules of the PAL rules they were reported (a) Schedule C Activities (b) Passive or Nonpassive Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (a) Schedule E Activities (b) Passive or Nonpassive Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (a) Schedule F Activities (b) Passive or Nonpassive (c) California Amount 1(c) (d) Federal Amount 1(d)* (c) California Amount 2(c) (d) Federal Amount 2(d)** (c) California Amount (d) Federal Amount (e) California Adjustment Subtract the Total amount of column (d) from the Total amount of column (c) and enter the difference in column (e) below . Individuals should transfer this amount to Schedule CA (540 or 540NR) as follows: (e) California Adjustment If the amount below is positive, transfer the amount to Sch . CA (540), Part I or Sch . CA (540NR), Part II, Section B, line 3, column C . If the amount below is negative, transfer the amount to Sch . CA (540), Part I or Sch . CA (540NR), Part II, Section B, (as a positive amount) line 3, column B . 1(e) (e) California Adjustment If the amount below is positive, transfer the amount to Sch . CA (540), Part I or Sch . CA (540NR), Part II, Section B, line 5, column C . If the amount below is negative, transfer the amount to Sch . CA (540), Part I or Sch . CA (540NR), Part II, Section B, (as a positive amount) line 5, column B . 2(e) (e) California Adjustment If the amount below is positive, transfer the amount to Sch . CA (540), Part I or Sch . CA (540NR), Part II, Section B, line 6, column C . If the amount below is negative, transfer the amount to Sch . CA (540), Part I or Sch . CA (540NR), Part II, Section B, (as a positive amount) line 6, column B . Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3(c) 3(d)*** 3(e) * This amount should be the same as the amount reported on Sch . CA (540), Part I or Sch . CA (540NR), Part II, Section B, line 3, column A . ** This amount should be the same as the amount reported on Sch . CA (540), Part I or Sch . CA (540NR), Part II, Section B, line 5, column A . *** This amount should be the same as the amount reported on Sch . CA (540), Part I or Sch . CA (540NR), Part II, Section B, line 6, column A . Side 2 FTB 3801 2019 7452193 Worksheets 1 through 6 are not required to be filed with your California tax return and may be detached before filing form FTB 3801 . Keep a copy of the worksheets for your records . Refer to the instructions for federal Form 8582 for specific instructions on how to complete the worksheets . Worksheet 1 For form FTB 3801, line 1a, line 1b, and line 1c Name of activity Current year (a) (b) Net income Net loss (line 1a) (line 1b) Prior year (c) Unallowed loss (line 1c) Overall gain or loss (d) (e) Gain Loss Prior year (c) Unallowed loss (line 2c) Overall gain or loss (d) (e) Gain Loss (b) Ratio (c) (d) Special allowance Subtract column (c) from column (a) Total . Enter on form FTB 3801, line 1a, line 1b, and line 1c . . . . . . . . . . . . . . . . . . ▶ Worksheet 2 For form FTB 3801, line 2a, line 2b, and line 2c Name of activity Current year (a) (b) Net income Net loss (line 2a) (line 2b) Total . Enter on form FTB 3801, line 2a, line 2b, and line 2c . . . . . . . . . . . . . . . . . . ▶ Worksheet 3 Use this worksheet if an amount is shown on form FTB 3801, line 9 . Name of activity Form or schedule to be reported on (a) Loss Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶ Worksheet 4 Allocation of Unallowed Losses Name of activity 1.00 Form or schedule to be reported on (a) Loss Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶ Worksheet 5 Allowed Losses Name of activity Form or schedule to be reported on (b) Ratio (c) Unallowed loss 1.00 (a) Loss (b) Unallowed loss (c) Allowed loss Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶ 7453193 FTB 3801 2019 Side 3 Worksheet 6 Activities With Losses Reported on Two or More Different Forms or Schedules Name of Activity (a) (b) (c) Ratio (d) Unallowed loss (e) Allowed loss Form or schedule to be reported on: 1a Net loss plus prior year unallowed loss from form or schedule . . . . . . . . . . . . . . . . .▶ b Net income from form or schedule . . . . . . . . . . . . . . . . . . . . . . . . .▶ c Subtract line 1b from line 1a . If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶ Form or schedule to be reported on: 1a Net loss plus prior year unallowed loss from form or schedule . . . . . . . . . . . . . . . . .▶ b Net income from form or schedule . . . . . . . . . . . . . . . . . . . . . . . . .▶ c Subtract line 1b from line 1a . If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶ Form or schedule to be reported on: 1a Net loss plus prior year unallowed loss from form or schedule . . . . . . . . . . . . . . . . .▶ b Net income from form or schedule . . . . . . . . . . . . . . . . . . . . . . . . .▶ c Subtract line 1b from line 1a . If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶ Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶ 1.00 Worksheets 1 through 6 are not required to be filed with your California tax return and may be detached before filing form FTB 3801 . Keep a copy of the worksheets for your records . Side 4 FTB 3801 2019 7454193
Extracted from PDF file 2019-california-form-3801.pdf, last modified November 2019

More about the California Form 3801 Individual Income Tax TY 2019

This form must be attached to Form 540, Form 540NR, Form 541, or Form 100S (S Corporations) when filing. It contains worksheets for California Passive Activity and Adjustment.

We last updated the Passive Activity Loss Limitations in February 2020, so this is the latest version of Form 3801, fully updated for tax year 2019. You can download or print current or past-year PDFs of Form 3801 directly from TaxFormFinder. You can print other California tax forms here.

Related California Individual 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 3801.

Form Code Form Name
Form 3801-CR Passive Activity Credit Limitations

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 3801 from the Franchise Tax Board in February 2020.

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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 3801

We have a total of nine past-year versions of Form 3801 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2019 Form 3801

2019 Form 3801 Passive Activity Loss Limitations

2018 Form 3801

2018 Form 3801 - Passive Activity Loss Limitations

2017 Form 3801

2017 Form 3801 - Passive Activity Loss Limitations

2016 Form 3801

2016 Form 3801 Passive Activity Loss Limitations

Passive Activity Loss Limitations 2015 Form 3801

2015 Form 3801 -- Passive Activity Loss Limitations

Passive Activity Loss Limitations 2014 Form 3801

2014 Form 3801 -- Passive Activity Loss Limitations

Passive Activity Loss Limitations 2013 Form 3801

2013 Form 3801 -- Passive Activity Loss Limitations

2012 Form 3801

2012 Form 3801

2011 California Form 3801 2011 Form 3801

2011 Form 3801 -- Passive Activity Loss Limitations


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