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California Net Operating Loss (NOL) Computation and NOL and Disaster Loss Limitations - Corporations
Extracted from PDF file 2022-california-form-3805-q.pdf, last modified November 2022Net Operating Loss (NOL) Computation and NOL and Disaster Loss Limitations - Corporations
Net Operating Loss (NOL) Computation and NOL and Disaster Loss Limitations — Corporations TAXABLE YEAR 2022 CALIFORNIA FORM 3805Q Attach to Form 100, Form 100W, Form 100S, or Form 109. Corporation name California corporation number FEIN During the taxable year the corporation incurred the NOL, the corporation was a(n): □ C corporation □ S corporation □ Exempt organization □ Limited liability company (electing to be taxed as a corporation) If the corporation previously filed California tax returns under another corporate name, enter the corporation name and California corporation number: If the corporation is included in a combined report of a unitary group, see instructions, General Information C, Combined Reporting. Part I Current year NOL. If the corporation does not have a current year NOL, go to Part II. 1 Net loss from Form 100, line 18; Form 100W, line 18; Form 100S, line 15; or Form 109, line 2. Enter as a positive number. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 2022 disaster loss included in line 1. Enter as a positive number . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 Subtract line 2 from line 1. If zero or less, enter -0- and see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 a Enter the amount of the loss incurred by a new business included in line 3 . . . . . . . . . . . . . 4a 00 b Enter the amount of the loss incurred by an eligible small business included in line 3 . . . . . 4b 00 c Add line 4a and line 4b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4c 5 General NOL. Subtract line 4c from line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Current year NOL. Add line 2, line 4c, and line 5. See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Part II 00 00 00 00 00 00 NOL carryover and disaster loss carryover limitations. See instructions. (g) Available balance 1 Net income – Enter the amount from Form 100, line 18; Form 100W, line 18; Form 100S, line 15 less line 16; or Form 109, line 2; (but not less than -0-). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Prior Year NOLs (a) Year of loss (b) Code – See instructions (c) Type of NOL – See below* (d) Initial loss – See instructions (e) Carryover from 2021 (h) Carryover to 2023 col. (e) minus col. (f) (f) Amount used in 2022 2 Current Year NOLs col. (d) minus col. (f) See instructions. 3 2022 DIS 4 2022 2022 2022 2022 *Type of NOL: General (GEN), New Business (NB), Eligible Small Business (ESB), or Disaster (DIS). Part III 2022 NOL deduction 1 1 Total the amounts in Part II, line 2, column (f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Enter the total amount from line 1 that represents disaster loss carryover deduction here and on Form 100, line 21; Form 100W, line 21; or Form 100S, line 19. Form 109 filers enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 Subtract line 2 from line 1. Enter the result here and on Form 100, line 19; Form 100W, line 19; Form 100S, line 17; 3 or Form 109, line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7521223 FTB 3805Q 00 00 00 2022
2022 Form 3805Q Net Operating Loss (NOL) Computation and NOL and Disaster Loss Limitations — Corporations
More about the California Form 3805-Q Corporate Income Tax TY 2022
It is required to attach this form with forms 100, 100W, 100S, and 109 before submitting it. Information relating to net operating loss from this taxable year, deductions of NOL, and carryover details.
We last updated the Net Operating Loss (NOL) Computation and NOL and Disaster Loss Limitations - Corporations in February 2023, so this is the latest version of Form 3805-Q, fully updated for tax year 2022. You can download or print current or past-year PDFs of Form 3805-Q directly from TaxFormFinder. You can print other California tax forms here.
Other California Corporate 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 |
|---|---|
| 3805-Z Booklet | Enterprise Zone Business Booklet |
| Form 3522 | Limited Liability Company Tax Voucher |
| Form 541 | California Fiduciary Income Tax Return |
| Form 541 Schedule K-1 | Beneficiary's Share of Income, Deductions, Credits, etc. |
| Form 541 Schedule P | Alternative Minimum Tax and Credit Limitations - Fiduciaries |
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-Q from the Franchise Tax Board in February 2023.
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-Q
We have a total of twelve past-year versions of Form 3805-Q in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2022 Form 3805-Q
2022 Form 3805Q Net Operating Loss (NOL) Computation and NOL and Disaster Loss Limitations — Corporations
2021 Form 3805-Q
2021 Form 3805Q Net Operating Loss (NOL) Computation and NOL and Disaster Loss Limitations — Corporations
2020 Form 3805-Q
2020 Form 3805Q Net Operating Loss (NOL) Computation and NOL and Disaster Loss Limitations — Corporations
2019 Form 3805-Q
2019 Form 3805Q Net Operating Loss (NOL) Computation and NOL and Disaster Loss Limitations — Corporations
2018 Form 3805-Q
2018 Form 3805Q - Net Operating Loss (NOL) Computation and NOL and Disaster Loss Limitations — Corporations
2017 Form 3805-Q
2017 Form 3805Q - Net Operating Loss (NOL) Computation and NOL and Disaster Loss Limitations — Corporations
2016 Form 3805-Q
2016 Form 3805Q - Net Operating Loss (NOL) Computation and NOL and Disaster Loss Limitations - Corporations
2015 Form 3805-Q
2015 Form 3805Q -- Net Operating Loss (NOL) Computation and NOL and Disaster Loss Limitations — Corporations
2014 Form 3805-Q
2014 Form 3805Q -- Net Operating Loss (NOL) Computation and NOL and Disaster Loss Limitations — Corporations
2013 Form 3805-Q
2013 Form 3805Q -- Net Operating Loss (NOL) Computation and NOL and Disaster Loss Limitations — Corporations
2012 Form 3805-Q
2012 Form 3805Q
2011 Form 3805-Q
2011 Form 3805Q -- Net Operating Loss (NOL) Computation and NOL and Disaster Loss Limitations — Corporations
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