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California Credit Carryover and Recapture Summary
, or request a six-month extension here .Extracted from PDF file 2025-california-form-3540.pdf, last modified December 1969Credit Carryover and Recapture Summary
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Form 3540
More about the California Form 3540 Corporate Income Tax Tax Credit TY 2025
We last updated the Credit Carryover and Recapture Summary in February 2026, so this is the latest version of Form 3540, fully updated for tax year 2025. You can download or print current or past-year PDFs of Form 3540 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 100-ES | Corporation Estimated Tax |
| Form 3536 | Estimated Fee for LLCs |
| Form 541-ES Form | Estimated Tax for Fiduciaries |
| Form 568 | Limited Liability Company Return of Income |
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 3540 from the Franchise Tax Board in February 2026.
Form 3540 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 3540
We have a total of fourteen past-year versions of Form 3540 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form 3540
2023 California Form 3540 Credit Carryover and Recapture Summary
2022 Form 3540
2022 California Form 3540 Credit Carryover and Recapture Summary
2021 Form 3540
2021 California Form 3540 Credit Carryover and Recapture Summary
2020 Form 3540
2020 Form 3540 Credit Carryover and Recapture Summary
2019 Form 3540
2019 California Form 3540 Credit Carryover and Recapture Summary
2018 Form 3540
2018 Form 3540 - Credit Carryover and Recapture Summary
2017 Form 3540
2017 Form 3540 - Credit Carryover and Recapture Summary
2016 Form 3540
2016 Form 3540 Credit Carryover and Recapture Summary
2015 Form 3540
2015 Form 3540 -- Credit Carryover and Recapture Summary
2014 Form 3540
2014 Form 3540 -- Credit Carryover and Recapture Summary
2013 Form 3540
2013 Form 3540 -- Credit Carryover and Recapture Summary
2012 Form 3540
2012 Form 3540
2011 Form 3540
2011 Form 3540 -- Credit Carryover Summary
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