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tax-forms-state-ca

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Upload forms from states/ca

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+ <h3 class="h4">Related content</h3>
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+ <!-- InstanceBeginEditable name="Related links" -->
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+ <ul>
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+ <li><a href="18_565k1.pdf">Download 2018 Schedule K-1 (565)</a></li>
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+ <div class="p-b-lg col-lg-9">
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+ <h1 class="m-t-0 p-b-lg"> <!-- InstanceBeginEditable name="Form heading" --> <small class="d-block display-6">2018 Partner’s Instructions for Schedule K-1 565</small> Partner’s Share of Income, Deductions, Credits, etc. <!-- InstanceEndEditable --></h1>
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+ <p>References in these instructions are to the Internal Revenue Code (IRC) as of <strong>January 1, 2015</strong>, and to the California Revenue and Taxation Code (R&amp;TC).</p>
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+ <h2>what’s New</h2>
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+ <p><strong>Federal Tax Reform –</strong> The Tax Cuts and Jobs Act (TCJA) signed into law on December 22, 2017, made changes to the Internal Revenue Code (IRC). In general, California Revenue and Taxation Code (R&amp;TC) <strong>does not</strong> conform to the changes. California taxpayers continue to follow the IRC as of the specified date of January 1, 2015, with modifications.</p>
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+ <p><strong>New Deduction for Pass-Through Income –</strong> For tax years beginning after December 31, 2017, and before January 1, 2026, the TCJA adds IRC Sec. 199A, “Qualified Business Income,” under which a non-corporate taxpayer, including a trust or estate, who has qualified business income (QBI) from a partnership, S corporation, or sole proprietorship is allowed a deduction. California does not conform to the deduction for qualified business income of pass-through entities under IRC Section 199A.</p>
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+ <h2>General Information</h2>
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+ <p>In general, for taxable years beginning on or after January 1, 2015, California law conforms to the Internal Revenue Code (IRC) as of January 1, 2015. However, there are continuing differences between California and federal law. When California conforms to federal tax law changes, we do not always adopt all of the changes made at the federal level. For more information, go to <strong>ftb.ca.gov</strong> and search for <strong>conformity</strong>. Additional information can be found in FTB Pub. 1001, Supplemental Guidelines to California Adjustments, the instructions for California Schedule CA (540 or 540NR), and the Business Entity tax booklets.</p>
233
+ <p>The instructions provided with California tax forms are a summary of California tax law and are only intended to aid taxpayers in preparing their state income tax returns. We include information that is most useful to the greatest number of taxpayers in the limited space available. It is not possible to include all requirements of the R&amp;TC in the instructions. Taxpayers should not consider the instructions as authoritative law.</p>
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+ <p>California follows the revised federal instructions (with some exceptions) for reporting the sale, exchange or disposition of an asset for which an IRC Section 179 expense was claimed in a prior year by a partnership, limited liability company (LLC), or S corporation.</p>
235
+ <p>Partners should follow federal reporting requirements as detailed in federal Form 1065, U.S. Return of Partnership Income, and federal Form 4797, Sales of Business Property.</p>
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+ <p><strong>Single-Sales Factor Formula</strong> – R&amp;TC Section 25128.7 requires all business income of an apportioning trade or business, other than an apportioning trade or business under R&amp;TC Section 25128(b), to apportion its business income to California using the single-sales factor formula. For more information, get Schedule R, Apportionment and Allocation of Income, or go to <strong>ftb.ca.gov</strong> and search for <strong>single sales factor</strong>.</p>
237
+ <p><strong>Market Assignment</strong> – R&amp;TC Section 25136 requires <strong>all</strong> taxpayers to assign sales, other than sales of tangible personal property, using market assignment. For more information, get Schedule R, or go to <strong>ftb.ca.gov</strong> and search for <strong>market assignment</strong>.</p>
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+ <h3>A. Purpose</h3>
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+ <p>The partnership uses Schedule K-1 (565), Partner’s Share of Income, Deductions, Credits, etc., to report your distributive share of the partnership’s income, deductions, credits, etc. Keep the Schedule K-1 (565) for your records. Information from the Schedule K-1 (565) should be used to complete your California tax return. However, <strong>do not</strong> file the schedule with your California tax return. The partnership has filed a copy with the FTB.</p>
240
+ <p><strong>As a partner of the partnership, you are subject to tax on your distributive share of the partnership income, whether or not distributed.</strong></p>
241
+ <p>The amount of loss and deduction you are allowed to claim on your California tax return may be less than the amount reported on Schedule K‑1 (565). Generally, the amount of loss and deduction you are allowed to claim is limited to your basis in the partnership and the amount for which you are considered at-risk. If you have losses, deductions, or credits from a passive activity, you must also apply the passive activity loss and credit rules. It is the partner’s responsibility to consider and apply any applicable limitations. See Instructions, Loss Limitations.</p>
242
+ <p>You should also read the federal Schedule K-1 (1065), Partner’s Instructions for Schedule K-1 (Form 1065), before completing your California tax return with this Schedule K-1 (565) information.</p>
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+ <p>For more information on the treatment of partnership income, deductions, credits, etc., get the following federal publications:</p>
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+ <ul>
245
+ <li>Publication 541, Partnerships</li>
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+ <li>Publication 535, Business Expenses</li>
247
+ </ul>
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+ <p>Any information returns required for federal purposes under IRC Sections 6038, 6038A, 6038B, and 6038D are also required for California purposes. Attach the information returns to your California tax return when filed. If the information returns are not provided, penalties may be imposed under R&amp;TC Sections 19141.2 and 19141.5.</p>
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+ <h3>B. Definitions</h3>
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+ <h4>General Partner</h4>
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+ <p>An individual or entity owning an interest in a partnership who is personally liable for partnership debts and who is authorized to act on behalf of the partnership.</p>
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+ <h4>Limited Partner</h4>
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+ <p>An individual or entity owning an interest in a partnership whose potential personal liability for partnership debts is limited to the amount of money or other property that the partner contributed or is required to contribute to the partnership.</p>
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+ <h4>Nonrecourse Loans</h4>
255
+ <p>Liabilities of the partnership for which none of the partners have assumed any personal liability.</p>
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+ <h4>Qualified Nonrecourse Financing</h4>
257
+ <p>Any financing for which no one is personally liable for repayment that is borrowed for use in an activity of holding real property and that is loaned or guaranteed by a federal, state, or local government, or borrowed from a “qualified person.”</p>
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+ <h4>California Business Situs</h4>
259
+ <p>The place at which intangible personal property is employed as capital in California or the possession and control of the property is localized in connection with a business in California so that its substantial use and value attach to and become an asset of the business in California.</p>
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+ <h4>Apportionment</h4>
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+ <p>The process by which business income from a trade or business conducted in two or more states (an apportioning trade or business) is divided between taxing jurisdictions. Get Schedule R for more information.</p>
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+ <h4>Unitary</h4>
263
+ <p>A method of taxation by which all of the activities comprising a single trade or business are viewed as a single unit, regardless of whether those activities are conducted by divisions of a single entity or by commonly owned or controlled entities. For more information about unitary business principles, get FTB Pub. 1061, Guidelines for Corporations Filing a Combined Report.</p>
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+ <h4>Election</h4>
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+ <p>The choice of a particular accounting method for tax reporting purposes. Generally, the partnership decides how to compute taxable income from its operations. For example, it chooses the accounting method and depreciation methods it will use.</p>
266
+ <p>However, certain elections are made separately on your California return and not by the partnership. These elections are made under the following IRC Sections, to which the R&amp;TC conforms:</p>
267
+ <ul>
268
+ <li>IRC Section 108(b)(5) (income from discharge of indebtedness)</li>
269
+ <li>IRC Section 617 (deduction and recapture of certain mining exploration expenditures, paid or incurred)</li>
270
+ </ul>
271
+ <h3>Additional Definitions</h3>
272
+ <p>For definitions of a partnership, general partnership, limited partnership, limited liability partnership, etc., see the instructions for Form 565, Partnership Return of Income, or the instructions for federal Form 1065.</p>
273
+ <h4>C. Reporting Information from Columns (d) and (e)</h4>
274
+ <p>If the partnership derives income from activities conducted both within and outside California, the partnership is an apportioning partnership. All partnerships (apportioning and nonapportioning) should complete columns (c) and (d). Apportioning partnerships must also complete column (e). The apportioning partnership will determine which items of income constitute business or nonbusiness income and will use Schedule R to determine the partnership income from California sources. The partnership’s business income apportioned to California are entered in column (e). Partnership nonbusiness income from real and tangible property will also be entered in column (e). Nonbusiness intangibles are sourced or allocated at the partner level and must be entered on Table 1 instead. For more information see General Information D, Nonbusiness Income, and General Information E, Unitary Partners. Resident partners will use only the information in column (c) and column (d) to report their share of the partnership’s income or loss.</p>
275
+ <p>Nonresident, corporate, and other entity partners must report their distributive share of income, loss or credits apportioned or allocated to California as indicated on Schedule K-1 (565), column (e). Special rules apply if a partner and the partnership engage in a unitary business. See Cal. Code Regs., tit. 18 sections 17951-4 and 25137-1 for more information. Also see General Information E, Unitary Partners.</p>
276
+ <p>Residents, part-year residents, and some nonresidents may qualify for a credit for taxes paid to other states on income that is apportioned or allocated to a state other than California. For more information, get California Schedule S, Other State Tax Credit.</p>
277
+ <p>Nonapportioning partnerships do not need to fill out column (e) on Schedule K‑1 (565) if the partner is a resident and the “Yes” box is checked on Question I. However, the final determination of residency is made at the partner level. If the partnership is uncertain as to the residency status of the partner, it should fill out column (e) for that partner.</p>
278
+ <h3>Inconsistent Treatment of Items</h3>
279
+ <p>Generally, partners must report tax items shown on their Schedule K‑1s and any attached schedules, the same way the partnership treated the items on its tax return. If the treatment on a partner’s original or amended tax return is inconsistent with the partnership’s treatment, or if the partnership has not filed a tax return, the partner must attach a statement with its original or amended tax return to identify and explain any inconsistency or to note that a partnership tax return has not been filed. If a partner is required to attach this statement but fails to do so, the partner may be subject to an accuracy related penalty.</p>
280
+ <h4>D. Nonbusiness Income</h4>
281
+ <p>The determination of whether partnership income is business income or nonbusiness income is made at the partnership level. Nonbusiness income from real or tangible personal property located in California, such as rents, royalties, gains, or losses is California source income (Cal. Code Regs., tit. 18 section 17951-3 and R&amp;TC Sections 23040, 25124 and 25125). This information should be included on the appropriate line of column (e), as well as in Table 2, Part B, if the partnership believes it is unitary with the partner or if the partnership is uncertain whether it is unitary with the partner. Non‑unitary partners should ignore the information in Table 2 and use column (e).</p>
282
+ <p>If the partnership has income from nonbusiness intangibles, the source of that nonbusiness intangible income will be determined at the partner level. In most cases, income from nonbusiness intangible property is sourced at the residence or commercial domicile of the partner. If the partner is an individual, estate, or trust, income from nonbusiness intangibles will have a California source if the intangible has acquired a California business situs. For example, a nonresident pledges stocks, bonds, or other intangible personal property in California. This pledge is security for the payment of debt, taxes, or other liabilities incurred for a business in the state. The pledged property will acquire a business situs in California. Another example is a nonresident who maintains an office and bank account in California for the business activities in this state. The bank account will acquire a business situs in California. See Cal. Code Regs., tit. 18 section 17951-2 and R&amp;TC Section 17952. If the intangible income is determined to have a business situs by the partnership, the intangible income will be included in column (e).</p>
283
+ <p>If the partner is a corporation or another business entity, Cal. Code Regs., tit. 18 sections 17951-4 and 25137-1 require that nonbusiness income from intangibles be allocated in accordance with the rules of R&amp;TC Sections 25125 to 25127.</p>
284
+ <p>Because the source of intangible nonbusiness income is dependent upon the status of the individual partner, that income is not included in column (e) and is entered only in Table 1. The partner must determine the source of such income by applying the rules described above.</p>
285
+ <h4>E. Unitary Partners</h4>
286
+ <p>The following rules apply to corporations, individuals and other entities that conduct a trade or business that is unitary with the partnership’s trade or business (see Cal. Code Regs., tit. 18 section 17951-4, incorporating the provisions of R&amp;TC Section 25137 and regulations thereunder).</p>
287
+ <p>Unitary partners cannot use the California source information reflected in column (e). Such partners must use the information in Table 1 and Table 2 as described in the following instructions, and in the Line Instructions.</p>
288
+ <p>The partner’s distributive share of partnership items is determined by applying the partnership rules in R&amp;TC Sections 17851 through 17858. The determination of the portion of the distributive share of business and nonbusiness income that has its source in California or, that is includible in the partner’s business income subject to apportionment is made in accordance with Cal. Code Regs., tit. 18 section 25137-1 if the partner, or the partnership, or both, have income from sources within and outside this state. The partner, in computing net income for its tax accounting period, must include its distributive share of partnership items referred to in this section for any partnership taxable year ending within or with the partner’s tax accounting period.</p>
289
+ <h2>Distributive Items of Business Income</h2>
290
+ <h3>Apportionment of Business Income – Unitary Business</h3>
291
+ <p>If the partnership’s activities and the partner’s activities constitute a unitary business under established standards (other than ownership requirements), the combined business income of this single trade or business apportioned to California is determined by combining the partner’s distributive share of the partnership’s apportionment factors with the factors of the partner for any partnership year ending within the partner’s tax accounting period. Combined business income is then apportioned by the sales factor. Use of a 3-factor formula depends upon whether combined gross business receipts (partner’s share of the partnership’s gross business receipts plus the partner’s own gross business receipts) are more than 50% from agricultural, extractive, banking, or savings and loans and other financial business activities. For more information, get Schedule R.</p>
292
+ <p>If you are a partner that is unitary with the partnership, use Table 2 to compute your factors, applying the rules shown below (see Cal. Code Regs., tit. 18 sections 25129 to 25137 for examples). Partners that are unitary with the partnership should perform the following steps:</p>
293
+ <ol>
294
+ <li>Combine your distributive share of the partnership’s business income with your own business income to determine total business income.</li>
295
+ <li>If using the single-sales factor formula, compute the sales factor by combining your share of the partnership’s sales factor from Table 2, Part C, with your own sales factor as explained in these instructions. If using the 3-factor formula, compute property, payroll, and sales factors by combining your share of the partnership’s factors from Table 2, Part C, with your own factors as explained in these instructions.</li>
296
+ <li>Apply the apportionment factor determined in Step 2 to the total business income determined in Step 1 to arrive at business income apportioned to this state.</li>
297
+ </ol>
298
+ <h3>Unitary Partner’s Computation of the Sales Factor</h3>
299
+ <p>Compute the numerator and denominator of the sales factor in accordance with Cal. Code Regs., tit. 18 sections 25134 to 25136. Apply the following special rules:</p>
300
+ <ol type="A">
301
+ <li>Include in the denominator of the sales factor your distributive share of the partnership’s sales that give rise to business income. See Table 2, Part C.</li>
302
+ <li>Include in the numerator of your sales factor the amount of such sales described in part A (above) attributable to California.</li>
303
+ <li>Eliminate intercompany sales as one of the following:
304
+ <ul>
305
+ <li>Sales by the partner to the partnership to the extent of the partner’s interest in the partnership.</li>
306
+ <li>Sales by the partnership to the partner not to exceed the partner’s interest in all partnership sales. See Cal. Code Regs., tit. 18 section 25137-1(f)(3).</li>
307
+ </ul>
308
+ </li>
309
+ </ol>
310
+ <h3>Unitary Partner’s Computation of Property Factor</h3>
311
+ <p>Use Schedule R to compute the numerator and the denominator of the property factor. Adjust factors in accordance with Cal. Code Regs., tit. 18 sections 25129, 25130, and 25131. Also apply the following special rules:</p>
312
+ <ol type="A">
313
+ <li>Include in the denominator of your property factor your distributive share of the partnership’s beginning and ending balances of real and tangible personal property owned (if rented, multiply net annual rents paid, by 8) and used during the tax accounting period in the regular course of business. See Table 2, Part C. </li>
314
+ <li>Include in the numerator of your property factor the value of such property that is described in part A (above) that is located in California. See Table 2, Part C. </li>
315
+ <li>See Cal. Code Regs., tit. 18 section 25137-1(f)(1)(B) for examples of how to avoid duplication of the value of property that is rented by the partner to the partnership or vice versa. </li>
316
+ </ol>
317
+ <h3>Unitary Partner’s Computation of Payroll Factor</h3>
318
+ <p>Use Schedule R to compute the numerator and the denominator of the payroll factor in accordance with Cal. Code Regs., tit. 18 sections 25132 and 25133. Apply the following special rules:</p>
319
+ <ol type="A">
320
+ <li>Include in the denominator of your payroll factor your distributive share of the partnership’s payroll used to produce business income. See Table 2, Part C.</li>
321
+ <li>Include in the numerator any such payroll described in part A (above) that is applicable to California. See Table 2, Part C. </li>
322
+ </ol>
323
+ <h3>Apportionment of Business Income – Nonunitary Business</h3>
324
+ <p>If the apportioning trade or business conducted by a partner is not unitary with the apportioning trade or business of the partnership, the partnership apportions its business income separately, using Schedules R, R-1, R-2, R-3, and R-4 only. The different items of business income as apportioned to CA are entered in column (e).</p>
325
+ <h3>Distributive Items of Nonbusiness Income for a Unitary Partner</h3>
326
+ <p>Income in Table 2, Part B, is from a California source under R&amp;TC Sections 25124 and 25125. Unitary partners must make certain to separately include such items from Tables 1 and 2 as California source income. Unitary partners shall use Tables 1 and 2 to report nonbusiness income instead of Schedule K-1 (565), column (e).</p>
327
+ <h2>Instructions</h2>
328
+ <h3>Questions and Items</h3>
329
+ <p>The partnership completes the questions and items on the Schedule K‑1 (565) for all partners. For more information, see the instructions for federal Schedule K-1 (1065).</p>
330
+ <h3>Schedule K-1 (565)</h3>
331
+ <p><strong>Important Note to Partners:</strong> If your Schedule K-1 (565) reports losses and/or deductions, you must first apply the basis, at-risk, and the passive activity loss limitations before such losses/deductions can be deducted on your California return. See Instructions, Loss Limitations. Also, see IRC Section 705(a) for information on how to compute basis.</p>
332
+ <p>If your return is ever examined, you may be required to provide your computations and the supporting documents for your partnership interest.</p>
333
+ <p>If you are an individual partner, the amounts in column (c), California adjustments, and column (d), Total amounts using California law, that are from nonpassive activities must be reported on the appropriate California form or schedule; such as, Schedule D (540), California Capital Gain or Loss Adjustment, Schedule D-1, Sales of Business Property, Schedule CA (540), California Adjustments — Residents, or Schedule CA (540NR), California Adjustments — Nonresidents or Part-Year Residents.</p>
334
+ <p>Amounts in column (e), California source amounts and credits, that are from passive activities must be reported on form FTB 3801, Passive Activity Loss Limitations, form FTB 3801-C R, Passive Activity Credit Limitations, or form FTB 3802, Corporate Passive Activity Loss and Credit Limitations. Use the related worksheets to figure any passive loss limitations. If the partnership knows that you are a California resident it may leave column (e) blank. California residents are subject to tax on their entire taxable income shown in column (d) (R&amp;TC Section 17041).</p>
335
+ <p>If you are not an individual partner, report the amounts as instructed on your California return.</p>
336
+ <p>If you have losses, deductions, credits, etc., from a prior year that were not deductible or usable because of certain limitations, they may be taken into account in determining your net income, loss, etc., for this year. However, <strong>do not</strong> combine the prior-year amounts with any amounts shown on this Schedule K-1 (565) to get a net figure. Instead, report the amounts on an attached schedule, statement, or form on a year-by-year basis. See the instructions for federal Schedule K-1 (1065) for more information.</p>
337
+ <h3>Loss Limitations</h3>
338
+ <p>The amounts shown on line 1 through line 3 of your Schedule K-1 (565) reflect your distributive share of income or loss from the partnership’s business or rental operations. If you have losses from the partnership, you should be aware that there are three potential limitations imposed on losses before you may deduct losses on your tax return. These limitations and the order in which they must be applied are:</p>
339
+ <ul>
340
+ <li>Basis limitations (IRC Section 704)</li>
341
+ <li>At-risk limitations (IRC Section 465)</li>
342
+ <li>Passive activity loss and credit limitations (IRC Section 469)</li>
343
+ </ul>
344
+ <p>Each of these limitations is discussed separately in the following instructions.</p>
345
+ <p>Other limitations may apply to specific deductions such as the investment interest expense deduction. These limitations on specific deductions generally apply before the basis, at-risk, and passive loss limitations.</p>
346
+ <h3>Basis Rules</h3>
347
+ <p>Generally, California tax law conforms to federal tax law concerning basis limitations. You may not claim your share of a partnership loss (including a capital loss) that is greater than the adjusted basis of your partnership interest at the end of the partnership’s taxable year.</p>
348
+ <p>The partnership is not responsible for keeping the information needed to compute the basis of your partnership interest. Although the partnership does provide you with an analysis of the changes to your capital account on your Schedule K-1 (565), Item J, that information is based on the partnership’s books and records and should not be used to compute your basis.</p>
349
+ <p>You can compute the basis of your partnership interest by adding items that increase your basis and then subtracting items that decrease your basis.</p>
350
+ <p>Items that increase your basis may include the following:</p>
351
+ <ul>
352
+ <li>Money and the adjusted basis of property you contributed to the partnership.</li>
353
+ <li>Your distributive share of the partnership’s income.</li>
354
+ <li>Your distributive share of the increase in the liabilities of the partnership (and/or your individual liabilities caused by your assumption of partnership liabilities).</li>
355
+ </ul>
356
+ <p>Items that decrease your basis, but not below zero, may include the following:</p>
357
+ <ul>
358
+ <li>Money and the adjusted basis of property distributed to you.</li>
359
+ <li>Your share of the partnership’s losses.</li>
360
+ <li>Your share of the decrease in the liabilities of the partnership (and/or your individual liabilities assumed by the partnership).</li>
361
+ </ul>
362
+ <p>This is not a complete list of items and factors that determine basis. Get federal Publication 541 for a complete discussion of how to determine the basis of your partnership interest.</p>
363
+ <h3>At-Risk Rules</h3>
364
+ <p>The at-risk rules generally limit the amount of loss, (including loss on disposition of assets) and other deductions (such as IRC Section 179 deduction) that you can claim to the amount you could actually lose in the activity.</p>
365
+ <p>If you have: (1) a loss or other deduction from an activity carried on as a trade or business or for the production of income by the partnership; and (2) amounts in the activity for which you are not at-risk, you will have to complete federal Form 6198, At-Risk Limitations, to figure the allowable loss to report on your return. Complete federal Form 6198 <strong>using California amounts</strong>.</p>
366
+ <p>See the instructions for federal Schedule K-1 (1065), At‑Risk Limitations, and federal Publication 925, Passive Activity and At-Risk Rules, for more information.</p>
367
+ <h3>Passive Activity Loss and Credit Rules</h3>
368
+ <p>IRC Section 469 limits the deduction of certain losses and credits. California law generally conforms to this federal provision. These rules apply to partners who have a passive activity loss or credit for the taxable year.</p>
369
+ <p>For California purposes, passive loss limitations apply to individuals, estates, trusts (other than grantor trusts), closely held corporations, and S corporations.</p>
370
+ <p>Even though the passive loss rules do not apply to grantor trusts, partnerships, and LLCs, they do apply to the owners of these entities.</p>
371
+ <p>A passive activity is generally a trade or business activity in which the partner does not materially participate or a rental real estate activity in which the partner does not actively participate. A partnership may have more than one activity. Each partner must apply the passive activity loss and credit limitations on an activity-by-activity basis.</p>
372
+ <p>Individuals, estates, trusts, and S corporations must complete form FTB 3801 to calculate the allowable passive losses, and form FTB 3801‑CR to calculate the allowable passive credits. Corporations must complete form FTB 3802.</p>
373
+ <p>The amounts reported on Schedule K-1 (565), line 1 and line 15f are normally passive activity income (loss) or credits from the trade or business of the partnership if you are a limited partner, or if you are a general partner who did not materially participate in the trade or business activities of the partnership. The amounts reported on Schedule K-1 (565), line 2, line 3, line 15b, line 15c, and line 15d are from rental activities of the partnership and are passive activity income (loss) or credits to all partners. There is an exception to this rule for losses incurred by qualified investors in qualified low-income housing projects. The partnership will identify any of these qualified amounts on an attachment for line 2.</p>
374
+ <p>The passive loss rules apply separately to the items attributable to each publicly traded partnership (PTP) that is not treated as a corporation under IRC Section 7704. Thus, partners who do not materially participate in the operations of a PTP are allowed to deduct their share of the PTP’s losses only to the extent of passive income from the same PTP or when the entire interest is sold (IRC Section 469(k)). See the instructions for form FTB 3801 and form FTB 3802 for the rules to calculate and report income, gains, and losses from passive activities that you held through each PTP you owned during the taxable year.</p>
375
+ <p>See the instructions for federal Schedule K-1 (1065), Passive Activity Limitations, and federal Publication 925 for more information.</p>
376
+ <h2>Investment Partnership Income</h2>
377
+ <p>If you are a nonresident individual, the amounts in column (e) will generally not be taxable by California (R&amp;TC Section 17955). However, nonresident individuals will be taxed on their distributive share of California source income from an investment partnership if the income from the qualifying investment securities is interrelated with either of the following:</p>
378
+ <ul>
379
+ <li>Any other business activity of the nonresident partner.</li>
380
+ <li>Any other entity in which the nonresident partner owns an interest that is separate and distinct from the investment activity of the partnership and that is conducted in California.</li>
381
+ </ul>
382
+ <p>If you are a corporate partner, the amounts in column (e) will also generally not be taxable in California provided the income from the partnership is the corporation’s only California source income. However, if the corporation does either of the following:</p>
383
+ <ul>
384
+ <li>Participates in the management of the investment activities of the partnership or is engaged in a unitary business with another corporation or partnership that participates in the management of the investment activities of the partnership.</li>
385
+ <li>Has income attributable to sources within California other than income from the investment partnership.</li>
386
+ </ul>
387
+ <p>Then the corporation will be taxable on its distributive share of California source income of the partnership. See R&amp;TC Section 23040.1 for more information.</p>
388
+ <h2>Line Instructions</h2>
389
+ <p>Enter the difference between federal and California amounts from column (c) on Schedule CA (540), if you are a resident; or on Schedule CA (540NR), if you are a nonresident or part-year resident. Also, if you are a nonresident or part-year resident, enter California source amounts from the Schedule K-1 (565), column (e), on your Schedule CA (540NR), column E.</p>
390
+ <p><strong>G(1)</strong> – If this box is checked, the partnership is a PTP as defined in IRC Section 469(k)(2). Follow the instructions for form FTB 3801 or form FTB 3802 for reporting income, gains, and losses from PTPs.</p>
391
+ <p><strong>G(2)</strong> – If this box is checked, the partnership is an investment partnership as defined in R&amp;TC Sections 17955 and 23040.1. If you are a nonresident individual, the amounts in column (e) will generally not be taxable in California.</p>
392
+ <p><strong>Nonresident and Part-Year Resident Partners, get FTB Pub. 1100, Taxation of Nonresidents and Individuals Who Change Residency.</strong> Part-year resident partners must consider their period of residency and nonresidency in the computation of total California income. The line instructions below that instruct you to enter information from Schedule K-1 (565), column (d), on other forms, apply to resident partners. When the instructions make reference to column (d), nonresident members should take information from columns (c), (d), and (e) and apply the information to the appropriate line relating to computation of total income and income from California sources.</p>
393
+ <h3>Income (Loss)</h3>
394
+ <h4>Line 1 – Ordinary Income (Loss) from Trade or Business Activities</h4>
395
+ <p>The amount reported on line 1, column (d), is your share of the ordinary income (loss) from the trade or business activities of the partnership. For individual partners, where this amount is reported depends on whether or not this amount is a passive activity to you.</p>
396
+ <p>If, in addition to this passive activity income, you have a passive activity loss from this partnership or from any other source, report the income on form FTB 3801 or form FTB 3802. If a loss is reported on line 1, column (d), report the loss on the applicable line of form FTB 3801 or form FTB 3802 to determine how much of the loss is allowable.</p>
397
+ <p>If the partnership has income from activities both within and outside California, the amount nonresidents or corporate partners must report on their California returns is a function of the partnership’s apportionment percentage and allocation of income. Reporting instructions are included in the information provided by the partnership. See Cal. Code Regs., tit. 18 sections 17951-4 and 25137-1 for more information. In addition, see General Information E, Unitary Partners.</p>
398
+ <h4>Line 2 – Net Income (Loss) from Rental Real Estate Activities</h4>
399
+ <p>Generally, the income (loss) reported on line 2, column (d), is a passive activity amount to all partners. However, the loss limitations of IRC Section 469 do not apply to qualified investors in qualified low‑income housing projects. If applicable, the partnership will attach a schedule for line 2 to identify such amounts. If you have an amount on Schedule K-1 (565), line 2, column (c), report the California adjustment on Schedule CA (540), Part I, line 17, or on Schedule CA (540NR), Part II, line 17, column B or column C, whichever is applicable.</p>
400
+ <p>Use the following instructions to determine where to enter the line 2 amount.</p>
401
+ <ul>
402
+ <li>If you have a loss on line 2, column (d) (other than a qualified low‑income housing project loss), enter the loss on the applicable line of form FTB 3801 or form FTB 3802 to determine how much of the loss is allowable. Your share of the loss may be eligible for the special $25,000 allowance for rental real estate losses. Get the instructions for form FTB 3801 or form FTB 3802 for more information.</li>
403
+ </ul>
404
+ <p>See the federal Schedule K-1 (1065) Specific Instructions for box 2, item 1, and item 2 for more information.</p>
405
+ <p>Report any California adjustment amount from column (c) on Schedule CA (540 or 540NR) if you are a qualified investor reporting a qualified low‑income housing project loss.</p>
406
+ <ul>
407
+ <li>If you have only income on line 2, column (d), and no other passive losses, enter any California adjustment amount from column (c) on Schedule CA (540 or 540NR). However, if in addition to this passive activity income, you have a passive activity loss from this partnership or from any other source, report the line 2, column (d), income on the applicable line of form FTB 3801 or form FTB 3802.</li>
408
+ </ul>
409
+ <h4>Line 3 – Net Income (Loss) from Other Rental Activities</h4>
410
+ <p>The amount on line 3, column (d) is a passive activity amount for all partners.</p>
411
+ <ul>
412
+ <li>If line 3, column (d) is a loss, report the loss on the applicable line of form FTB 3801 or form FTB 3802.</li>
413
+ <li>If only income is reported on line 3, column (d), and you have no other passive losses, report the California adjustment from column (c) on Schedule CA (540 or 540NR). However, if in addition to this passive activity income, you have a passive activity loss from this partnership or from any other source, report the line 3 income on the applicable line of form FTB 3801 or form FTB 3802.</li>
414
+ </ul>
415
+ <h4>Line 4 – Guaranteed Payments to Partners</h4>
416
+ <p>Amounts on this line are not normally part of a passive activity. If there is an amount on Schedule K-1 (565), line 4, column (c), enter this amount on Schedule CA (540), Part I, line 21f, or on Schedule CA (540NR), Part II, line 21f, column B or column C, whichever is applicable. If this is a passive activity for the partner, then the partner must also complete the passive activity form. Use federal Form 8582, Passive Activity Loss Limitations, for federal purposes and form FTB 3801 for California purposes.</p>
417
+ <h4>Line 5 through Line 11a – Portfolio Income</h4>
418
+ <p>Portfolio income (loss), referred to as “portfolio” income (loss) in these instructions, is generally not subject to the passive activity limitation rules of IRC Section 469. Portfolio income includes interest, dividend, royalty income and gain or loss on the sale of property held for investment. Generally, amounts reported on line 8, line 9, and line 11a are gains or losses attributable to the disposition of property held for investment and are, therefore, classified as portfolio income (loss). However, if an amount reported on line 8, line 9, or line 11a, column (d), is a passive activity amount, the partnership should identify the amount.</p>
419
+ <h4>Line 5 – Interest Income</h4>
420
+ <p>If you have an amount on Schedule K-1 (565), line 5, column (c), report this amount on Schedule CA (540), Part I, line 2, or on Schedule CA (540NR), Part II, line 2, column B or Column C, whichever is applicable.</p>
421
+ <h4>Line 6 – Dividends</h4>
422
+ <p>If you have an amount on Schedule K-1 (565), line 6, column (c), report this amount on Schedule CA (540), Part I, line 3, or on Schedule CA (540NR), Part II, line 3, column B or column C, whichever is applicable.</p>
423
+ <h4>Line 7 – Royalties</h4>
424
+ <p>If you have an amount on Schedule K-1 (565), line 7, column (c), report this amount on Schedule CA (540), Part I, line 17, or on Schedule CA (540NR), Part II, line 17, column B or column C, whichever is applicable.</p>
425
+ <h4>Line 8 and Line 9 – Net Short-term and Net Long-term Capital Gain (Loss)</h4>
426
+ <p>If you have an amount on Schedule K-1 (565), line 8 or line 9, column (d), report this amount on the Schedule D (540 or 540NR), line 2.</p>
427
+ <h4>Line 10a and Line 10b – Total Gain and Total Loss under IRC Section 1231 (Other Than Due to Casualty or Theft)</h4>
428
+ <p>If the amounts on line 10a and line 10b relate to rental activity, the IRC Section 1231 gain (loss) is a passive activity amount. If the amounts on line 10a and line 10b relate to a trade or business activity and you are a limited partner, the IRC Section 1231 gain (loss) is a passive activity amount.</p>
429
+ <ul>
430
+ <li>If the amount is not a passive activity amount report it on Schedule D-1, line 2, column (g).</li>
431
+ <li>If a gain is reported on line 10a, column (d), and it is a passive activity amount report the gain on Schedule D-1, line 2, column (g).</li>
432
+ <li>If a loss is reported on line 10b, column (d), and it is a passive activity amount, get form FTB 3801 to determine if your loss is limited. </li>
433
+ </ul>
434
+ <h4>Line 11a – Other Portfolio Income (Loss)</h4>
435
+ <p>The partnership uses line 11a, column (d), to report portfolio income other than interest, dividend, royalty, and capital gain (loss) income. The partnership should attach a schedule to Schedule K-1 (565) to tell you what kind of portfolio income is reported on line 11a, column (d). An example of portfolio income that could be reported on line 11a, column (d), is from a real estate mortgage investment conduit (REMIC) in which the partnership is a residual interest holder.</p>
436
+ <p>If the partnership has a residual interest in a REMIC, it will report your share of REMIC taxable income (net loss) on the schedule. Report the adjustment amount from column (c) on Schedule CA (540 or 540NR). The partnership will also report your share of “excess inclusion” and your share of IRC Section 212 expenses.</p>
437
+ <p>For taxable years beginning after December 31, 2017, and before January 1, 2026, the federal deduction for miscellaneous itemized deductions subject to the 2% floor is suspended. California does not conform. You may deduct these IRC Section 212 expenses as a miscellaneous deduction for California purposes.</p>
438
+ <p><strong>Line 11b and Line 11c – Total Other Income and Total Other Loss</strong></p>
439
+ <p>Amounts reported on these lines are other items of income (loss) not included on line 1 through line 11a. The partnership should give you a description for each of these items.</p>
440
+ <p>Use the instructions below to:</p>
441
+ <ul>
442
+ <li>Report income or gain (not losses) from passive activities.</li>
443
+ <li>Report income, gain, or losses from all other passive activities.</li>
444
+ </ul>
445
+ <p>If you have losses from passive activities, or a combination of income, gains, and losses from passive activities, you must first complete form FTB 3801 or form FTB 3802 to determine if any of your losses are limited by the passive loss rules. Use the instructions below to report passive income and losses after the passive loss limitations have been computed.</p>
446
+ <p>Line 11b and line 11c items may include:</p>
447
+ <ul>
448
+ <li>Partnership gains from disposition of farm recapture property (get Schedule D-1) and other items to which IRC Section 1252 applies.</li>
449
+ <li>Recoveries of bad debts, prior taxes, and delinquency amounts (IRC Section 111). Report the amounts from line 11b and line 11c, column (c), on Schedule CA (540), Part I, line 21f, or on Schedule CA (540NR), Part II, line 21f, column B or column C, whichever is applicable.</li>
450
+ <li>Gains and losses from wagering, IRC Section 165(d). Report the amounts from line 11b and line 11c, column (c), on Schedule CA (540), Part I, line 21f, or on Schedule CA (540NR), Part II, line 21f, column B or column C, whichever is applicable.</li>
451
+ <li>Any income, gain, or loss to the partnership under IRC Section 751. Report this amount on Schedule D-1, line 10.</li>
452
+ <li>Specially allocated ordinary gain or loss. Report this amount on Schedule D-1, line 10.</li>
453
+ <li>Net gain or loss from involuntary conversions due to casualty or theft. The partnership will give you a schedule that shows the California amounts to be entered on federal Form 4684, Casualties and Thefts, Section B, Part II, line 34, column (b)(i), column (b)(ii), and column (c).</li>
454
+ </ul>
455
+ <h3>Deductions</h3>
456
+ <h4>Line 12 – Expense Deduction for Recovery Property</h4>
457
+ <p>For California the maximum amount of expense deduction for recovery property (IRC Section 179 deduction) that you can claim for all sources is $25,000. The $25,000 limit is reduced if the total cost of IRC Section 179 property placed in service during the year exceeds $200,000.</p>
458
+ <p>California does not conform to the federal limitation amounts.</p>
459
+ <p>The partnership will provide information on your share of the IRC Section 179 deduction and of the cost of the partnership’s IRC Section 179 property so that you can compute this limitation. Your IRC Section 179 deduction is also limited to your taxable income from all of your trades or businesses. Get form FTB 3885A, Depreciation and Amortization Adjustments, and get federal Publication 534, Depreciating Property Placed In Service Before 1987, and federal Publication 946, How To Depreciate Property, for more information.</p>
460
+ <p>If the IRC Section 179 deduction is a passive activity amount, report it on the applicable line of form FTB 3801. If it is not a passive activity amount and there is an amount on Schedule K-1 (5 65), line 12, column (c), enter this amount on Schedule CA (540), Part I, line 21f, or on Schedule CA (540NR), Part II, line 21f, column B or column C, whichever is applicable.</p>
461
+ <h4>Line 13a – Charitable Contributions</h4>
462
+ <p>The partnership will provide a schedule that shows which contributions were subject to the 50%, 30%, and 20% limitations. See the instructions for federal Form 1040, U.S. Individual Income Tax Return, and federal Publication 526, Charitable Contributions, for more information.</p>
463
+ <p>For taxable years beginning after December 31, 2017, and before January 1, 2026, the 50% limitation under IRC Section 170(b) for cash contributions to public charities and certain private foundations is increased to 60% for federal purposes. California does not conform. The limitation for California is 50%.</p>
464
+ <p>California has not conformed to any of the provisions of the Katrina Emergency Disaster Relief Act of 2005.</p>
465
+ <p>If there is an amount on Schedule K-1 (565), line 13a, column (c), enter this amount on Schedule CA (540), Part II, line 11 and/or line 12 or on Schedule CA (540NR), Part III, line 11 and/or line 12.</p>
466
+ <h4>Line 13b – Investment Interest Expense</h4>
467
+ <p>If the partnership paid or accrued interest debts it incurred to buy or hold investment property, the amount of interest you can deduct may be limited. For more information and the special provisions that apply to investment interest expense, get form FTB 3526, Investment Interest Expense Deduction, and federal Publication 550, Investment Income and Expenses.</p>
468
+ <p>Enter the amount from column (d) on form FTB 3526 along with your investment interest expense from any other sources. Form FTB 3526 will help you determine how much of your total investment interest is deductible.</p>
469
+ <h4>Line 13c – IRC Section 59(e) Expenditures</h4>
470
+ <p>If you have an amount on Schedule K-1 (565), line 13c, see the instructions for the federal Schedule K-1 (1065), box 13. The partnership should give you a description and the amount of your share for each item applicable to this category.</p>
471
+ <h4>Line 13d – Deductions Related to Portfolio Income</h4>
472
+ <p>Amounts entered on this line are the deductions that are clearly and directly allocable to portfolio income (other than investment interest expense and expenses from a REMIC). If you have an amount on Schedule K-1 (565), line 13d, column (c), enter this amount on Schedule CA (540), Part II, line 21, or on Schedule CA (540NR), Part III, line 21. If any of the line 13d amount should not be reported on Schedule CA (540 or 540NR), the partnership should identify these amounts.</p>
473
+ <h4>Line 13e – Other Deductions</h4>
474
+ <p>Amounts on this line are deductions not included on lines 12, 13a through 13d. If there is an amount on Schedule K-1 (565), line 13e, column (c), enter this amount on the applicable line of Schedule CA (540 or 540NR).</p>
475
+ <p>See the instructions for federal Schedule K-1 (1065), box 13, for examples of other deductions. Also, get FTB Pub. 1001 for differences between federal and California tax law for certain deductions.</p>
476
+ <h4>Line 14</h4>
477
+ <p>The information reported in box 14 of the federal Schedule K-1(1065), does not apply to California and therefore there is no line 14.</p>
478
+ <h3>Credits</h3>
479
+ <p>If you have credits that are passive activity credits, complete form FTB 3801‑CR (use form FTB 3802 for corporations) in addition to the credit forms referenced. Get the instructions for form FTB 3801-CR (or form FTB 3802) for more information.</p>
480
+ <p><strong>Line 15a – Total Withholding</strong></p>
481
+ <p>Total withholding is the sum of your distributive share of taxes withheld from payments to the partnership by another entity (allocated to all partners according to their respective partnership interests) plus taxes withheld on you by the partnership, or back up withholding on you as a domestic or foreign nonresident partner. If there is a withholding credit allocated to you or taxes were withheld on you by the partnership, the partnership must provide a completed Form 592-B, Resident and Nonresident Withholding Tax Statement. Attach Form 592‑B to the front of your California tax return to claim the amount withheld. Schedule K‑1 (565) may not be used to claim the withholding credit. If the partnership is not on a calendar year, the amount on line 15a may not match the amount on Form 592-B because of the difference in accounting periods. Claim the amount shown on Form 592-B on one of the following:</p>
482
+ <ul>
483
+ <li>Form 540, California Resident Income Tax Return, line 73.</li>
484
+ <li>Form 540NR, California Nonresident or Part-year Resident Income Tax Return (Long), line 83. </li>
485
+ <li>Form 541, California Fiduciary Income Tax Return, line 31.</li>
486
+ <li>Form 109, California Exempt Organization Business Income Tax Return, line 17.</li>
487
+ <li>Form 100, California Corporation Franchise or Income Tax Return, line 33.</li>
488
+ <li>Form 100S, California S Corporation Franchise or Income Tax Return, line 32.</li>
489
+ </ul>
490
+ <p>Get FTB Pub. 1017, Resident and Nonresident Withholding Guidelines, for more information.</p>
491
+ <h4>Line 15b – Low-Income Housing Credit</h4>
492
+ <p>The farmworker housing credit has been consolidated into the low-income housing tax credit. For more information, get form FTB 3521, Low-Income Housing Credit.</p>
493
+ <p>Any allowable credit is entered on form FTB 3521. The passive activity credit limitations of IRC Section 469, however, may limit the amount of credit. Credits from passive activities are generally limited to tax attributable to passive activities.</p>
494
+ <p>You cannot claim the low-income housing credit on any qualified low‑income housing project for which any person was allowed any benefit under Section 502 of the Tax Reform Act of 1986.</p>
495
+ <h4>Line 15c – Other Credits Related to Rental Real Estate Activities</h4>
496
+ <p>The information you need to compute credits related to rental real estate activities other than the low-income housing credit is provided on this line with an attached schedule. These credits may be limited due to passive activity limitation rules.</p>
497
+ <h4>Line 15d – Credits Related to Other Rental Activities</h4>
498
+ <p>Any information you need to compute credits related to rental activities other than rental real estate activities is provided on this line. These credits may be limited due to passive activity limitation rules.</p>
499
+ <h4>Line 15e – Nonconsenting Nonresident Member’s Tax Paid by LLC on Behalf of Your Partnership.</h4>
500
+ <p>This line shows any income tax paid on your partnership’s behalf by an LLC if the general partner in the partnership did not sign form FTB 3832, Limited Liability Company Nonresident Members’ Consent, consenting to California’s jurisdiction to tax the partnership’s distributive share of the LLC income attributable to California sources.</p>
501
+ <p>You must attach a copy of the Schedule K-1 (568), Member’s Share of Income, Deductions, Credits, etc., previously issued to your partnership by the LLC and the Schedule K-1 (565) issued to you by your partnership.</p>
502
+ <h4>Line 15f – Other Credits</h4>
503
+ <p>This line is used to report information you need to compute pass‑through credits and other items that are not includable on line 15a through line 15d but are related to the trade or business activity. The partnership should provide a schedule and/or statement explaining any items.</p>
504
+ <p>Credits that may be reported on line 15f (depending on the type of activity they relate to) include:</p>
505
+ <ul>
506
+ <li>California Competes Tax Credit. Get form FTB 3531.</li>
507
+ <li>College Access Tax Credit. Get form FTB 3592.</li>
508
+ <li>Disabled Access Credit for Eligible Small Businesses. Get form FTB 3548.</li>
509
+ <li>Donated Agricultural Products Transportation Credit. Get form FTB 3547.</li>
510
+ <li>Enhanced Oil Recovery Credit. Get form FTB 3546.</li>
511
+ <li>Enterprise Zone (EZ) Hiring Credit. Get form FTB 3805Z.</li>
512
+ <li>Local Agency Military Base Recovery Area (LAMBRA) Hiring Credit. Get form FTB 3807.</li>
513
+ <li>Natural Heritage Preservation Credit. Get form FTB 3503.</li>
514
+ <li>New Advanced Strategic Aircraft Credit. Use credit code 236.</li>
515
+ <li>New California Motion Picture and Television Production Credit. Get form FTB 3541. </li>
516
+ <li>New Donated Fresh Fruits or Vegetables Credit. Get form FTB 3814.</li>
517
+ <li>New Employment Credit. Get form FTB 3554.</li>
518
+ <li>Prison Inmate Labor Credit. Get form FTB 3507.</li>
519
+ <li>Research Credit. Get form FTB 3523.</li>
520
+ </ul>
521
+ <p>The passive activity limitations of IRC Section 469 may limit the amount of credits on line 15b, line 15c, line 15d, and line 15f. Line 15b, line 15c, and line 15d credits are related to the rental activities of the partnership. Line 15f credits are related to the trade or business activities of the partnership. In general, passive activity credits from passive activities are limited to tax attributable to passive activities for California purposes (R&amp;TC Section 17561). Credits that may be limited under the passive activity credit rules include the following:</p>
522
+ <ul>
523
+ <li>Research credit</li>
524
+ <li>Low-income housing credit</li>
525
+ </ul>
526
+ <p>You may be able to use the low-income housing credit, and other credits generated from rental activities, against tax on other income. Get form FTB 3801-CR for more information.</p>
527
+ <p>The partnership can include on line 15f your distributive share of net income taxes paid to other states by the partnership. Subject to the limitations of R&amp;TC Section 18006, partners may claim a credit against their individual tax for net income taxes paid by the partnership to another state. The amount of tax paid is required to be supported by a copy of the return filed with the other state and evidence of the payment of the tax. Get California Form 540, California Schedule S for more information.</p>
528
+ <h4>Line 16</h4>
529
+ <p>The information reported in box 16 of the federal Schedule K-1 (1065), does not apply to California and therefore there is no line 16.</p>
530
+ <h3>Alternative Minimum Tax (AMT) Items</h3>
531
+ <h4>Line 17a through Line 17f, column (d)</h4>
532
+ <p>Use the information reported on line 17a through line 17f, column (d) as well as your adjustments and tax preference items from other sources to complete Schedule P (100, 100W, 540, 540NR, or 541), Alternative Minimum Tax and Credit Limitations. For more information, see the instructions for federal Schedule K‑1 (1065), box 17, Alternative minimum tax (AMT) items.</p>
533
+ <h3>Tax-Exempt Income and Nondeductible Expenses</h3>
534
+ <h4>Line 18a through Line 18c – Tax-exempt Income and Nondeductible Expenses</h4>
535
+ <p>See the instructions for federal Schedule K-1 (1065), box 18. The partnership should give you a description and the amount of your share for each item applicable to California in this category.</p>
536
+ <h3>Distributions</h3>
537
+ <h4>Line 19a and Line 19b – Distributions</h4>
538
+ <p>See the instructions for federal Schedule K-1 (1065), box 19.</p>
539
+ <h3>Other Information</h3>
540
+ <h4>Line 20a and Line 20b – Investment Income and Investment Expenses</h4>
541
+ <p>If the partnership paid or accrued interest on debts it incurred to buy or hold investment property, the amount of interest you can deduct may be limited.</p>
542
+ <p>For more information and the special provisions that apply to investment interest expense, get form FTB 3526, and federal Publication 550.</p>
543
+ <p>Use the column (d) amounts to determine the amount to enter on form FTB 3526, line 1.</p>
544
+ <p>The amounts shown on line 20a and line 20b include only investment income and expenses included on lines 5, 6, 7, 11, and 13d of this Schedule K-1 (565). The partnership should attach a schedule that shows the amount of any investment income and expenses included in any other lines of this Schedule K-1 (565). Use these amounts, if any, to adjust line 20a and line 20b to determine your total investment income and total investment expenses from this partnership.</p>
545
+ <p>Combine these totals with investment income and expenses from all other sources to determine the amount to enter on form FTB 3526, line 1.</p>
546
+ <h4>Line 20c – Other Information</h4>
547
+ <p>For credit recaptures attach a schedule that includes the credit recapture, names, and amounts.</p>
548
+ <p>The partnership will provide supplemental information required to be reported to you on this line. If the partnership is claiming tax benefits from an EZ, LAMBRA, MEA, or TTA it will give you the business income and business capital gains and losses apportioned to the EZ, LAMBRA, MEA, or TTA on this line. Get form FTB 3805Z, FTB 3807, FTB 3808, or FTB 3809 to claim any applicable credit.</p>
549
+ <p>The partnership may have provided a schedule with amounts showing your proportionate interest in the partnership’s aggregate gross receipts, less returns and allowances. A qualified taxpayer may exclude income, positive and negative adjustments, and preference items attributable to any trade or business from alternative minimum taxable income. A “qualified taxpayer” means a taxpayer that meets both of the following:</p>
550
+ <ul>
551
+ <li>Is the owner of, or has an ownership interest in a trade or business.</li>
552
+ <li>Has aggregate gross receipts, less returns and allowances, of less than $1,000,000 during the taxable year from all trades or businesses in which the taxpayer is an owner or has an ownership interest. In the case of an ownership interest, you should include only your proportional share of aggregate gross receipts of any trade or business from a partnership, LLC, S corporation, regulated investment company (RIC), real estate investment trust (REIT), or real estate mortgage investment conduit (REMIC).</li>
553
+ </ul>
554
+ <p>You need to add your share of the aggregate gross receipts from this partnership to your aggregate gross receipts from all other trades or businesses in which you hold an interest to determine if you are a qualified taxpayer.</p>
555
+ <p>For purposes of R&amp;TC Section 17062(b)(4), “aggregate gross receipts, less returns and allowances” means the sum of the following:</p>
556
+ <ul>
557
+ <li>The gross receipts of the trades cor businesses which the taxpayer owns.</li>
558
+ <li>The proportionate interest of the gross receipts of the trades or businesses which the taxpayer owns.</li>
559
+ <li>The proportional interest of pass-through entities gross receipts in which the taxpayer holds an interest. </li>
560
+ </ul>
561
+ <p><strong>Gross Receipts</strong> – R&amp;TC Section 25120 was amended to add the definition of gross receipts. “Gross receipts” means the gross amounts realized (the sum of money and the fair market value of other property or services received) on:</p>
562
+ <ul>
563
+ <li>The sale or exchange of property,</li>
564
+ <li>The performance of services, or </li>
565
+ <li>The use of property or capital (including rents, royalties, interest, and dividends) in a transaction that produces business income, in which the income, gain, or loss is recognized (or would be recognized if the transaction were in the United States) under the IRC. </li>
566
+ </ul>
567
+ <p>Amounts realized on the sale or exchange of property shall not be reduced by the cost of goods sold or the basis of property sold.</p>
568
+ <p>For a complete definition of “gross receipts”, refer to R&amp;TC Section 25120(f) or go to <strong>ftb.ca.gov</strong> and search for <strong>25120</strong>.</p>
569
+ <p>For purposes of this section, “pass-through entity” means a partnership (as defined by R&amp;TC Section 17008), an S corporation, a RIC, a REIT, and a REMIC. See R&amp;TC Section 17062 for more information.</p>
570
+ <p>The pro-rata share of gain or loss on property subject to the IRC Section 179 expense deduction recapture should be reported on Schedule K-1 (565) as other information. Follow the instructions on the federal Form 4797 and federal Schedule K-1 (1065) for the reporting requirements.</p>
571
+ <p>Get FTB Pub. 1001 for a listing of items of nonconformity for individuals.</p>
572
+ <h3>Other Partner Information</h3>
573
+ <h4>Table 1 – Partner’s Share of Nonbusiness Income from Intangibles (source of income is dependent on residence or commercial domicile of the partner)</h4>
574
+ <p>The income data contained in Table 1 is not reflected in column (e) of Schedule K-1 (565) because the source of such income must be determined at the partner level. The partner must make a determination whether the nonbusiness intangible income item is from a California source. For more information, see General Information D, Nonbusiness Income, and General Information E, Unitary Partners.</p>
575
+ <h4>Table 2 – Partner’s Share of Distributive Items</h4>
576
+ <p>The Partnership will complete Table 2, Parts A to C for unitary partners and Table 2, Part C for all non-unitary partners. Table 2 does not need to be completed for non-unitary individuals. The final determination of unity is made at the partner level.</p>
577
+ <p>If the partner and the partnership are engaged in a single unitary business or if the partnership is uncertain as to whether it is unitary with the partner, the partnership will furnish the information in Table 2.</p>
578
+ <p>The partner’s share of the partnership’s business income is entered on Table 2, Part A. The partner then adds that income to its own business income and apportions the combined business income using the revised factor described below.</p>
579
+ <p>Table 2, Part B reflects the partner’s share of nonbusiness income from real and tangible property wholly sourced or allocable to California. This is added to apportioned business income and nonbusiness intangible income allocated to California and becomes a part of California taxable income. For more information, see R&amp;TC Sections 25124 and 25125, and Cal. Code Regs., tit. 18 sections 17951-1, 17951-2, and 17951‑3.</p>
580
+ <p>The partner’s share of the partnership’s property, payroll, and sales factors is in Table 2, Part C. The partner combines its apportionment factors with the apportionment factors of the partnership and uses the revised factor to compute its business income apportioned to California. For more information see General Information D, Nonbusiness Income, and General Information E, Unitary Partners.</p>
581
+ <p>The partnership will complete Table 2, Part C to report the partner’s distributive share of property, payroll and sales <strong>Total within California</strong>.</p>
582
+ <p>Partners will use Table 2, Part C to determine if they meet threshold amounts of California property, payroll and sales.</p>
583
+ <p>R&amp;TC Section 23101 provides that a taxpayer is doing business if it actively engages in any transaction for the purpose of financial or pecuniary gain or profit in California or if <strong>any</strong> of the following conditions are satisfied:</p>
584
+ <ul>
585
+ <li>The taxpayer is organized or commercially domiciled in California.</li>
586
+ <li>The sales, as defined in R&amp;TC Section 25120(e) or (f), of the taxpayer in California, including sales by the taxpayer’s agents and independent contractors, exceed the lesser of $583,867 or 25% of the taxpayer’s total sales.</li>
587
+ <li>The real property and tangible personal property of the taxpayer in California exceed the lesser of $58,387 or 25% of the taxpayer’s total real property and tangible personal property.</li>
588
+ <li>The amount paid in California by the taxpayer for compensation, as defined in R&amp;TC Section 25120(c), exceeds the lesser of $58,387 or 25% of the total compensation paid by the taxpayer.</li>
589
+ </ul>
590
+ <p>If the partner’s distributive share of property, payroll, or sales in California, when combined with the partner’s property, payroll, or sales in California from other pass-through entities or its own activities, exceeds the threshold amounts set forth in R&amp;TC Section 23101, the partner is “doing business” in California and must file a return and pay all applicable taxes, including the minimum franchise tax if the partner is a corporation or the applicable annual tax if the partner is a business entity that is required to pay an annual tax.</p>
591
+ <p>For more information, see R&amp;TC Section 23101 or go to <strong>ftb.ca.gov</strong> and search for <strong>doing business</strong>.</p>
592
+ <h4>Table 3 – Partner’s share of cost of goods sold, deductions, and rental income.</h4>
593
+ <p>Table 3 is completed for partners that are partnerships or LLCs taxed as partnerships. The information on Table 3 is used by LLCs that file Form 568, Limited Liability Company Return of Income, to determine their total income.</p>
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+ <li><a href="/forms/Search/Home/FormRequest?id=3981">Request printable PDF of this document</a></li>
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+ <h1 class="m-t-0 p-b-lg"> <!-- InstanceBeginEditable name="Form heading" --><small class="d-block display-6">2019 Instructions for Form FTB 3840</small> California Like-Kind Exchanges <!--<small class="d-block">Revised: MM/YYYY</small>--> <!-- InstanceEndEditable --></h1>
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+ <!-- InstanceBeginEditable name="Lede" --><!-- <p class="lead">Add a lead paragraph here.</p--><!-- InstanceEndEditable -->
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+ <!-- InstanceBeginEditable name="Main content" -->
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+ <p>References in these instructions are to the Internal Revenue Code (IRC) as of <strong>January 1, 2015</strong>, and to the California Revenue and Taxation Code (R&amp;TC).</p>
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+ <h2>What&rsquo;s New</h2>
229
+ <p><strong>Extension Due Date Change </strong> – For taxable years beginning on or after January 1, 2019, the extension period for filing a C corporation tax return has changed from six months to seven months. Get FTB Notice 2019-07 for more information.</p>
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+ <p><strong>Like-Kind Exchanges </strong> – The Tax Cuts and Jobs Act (TCJA) amended Internal Revenue Code (IRC) Section 1031 limiting the nonrecognition of gain or loss on like-kind exchanges to real property held for productive use or investment. California conforms to this change under the TCJA for exchanges initiated after January 10, 2019. <strong>However, for California purposes, with regard to individuals, this limitation only applies to:</strong></p>
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+ <ul>
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+ <li>A taxpayer who is a head of household, a surviving spouse, or spouse filing a joint return with adjusted gross income (AGI) of $500,000 or more for the taxable year in which the exchange begins.</li>
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+ <li>Any other taxpayer filing an individual return with AGI of $250,000 or more for the taxable year in which the exchange begins.</li>
234
+ </ul>
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+ <h2>Important Information</h2>
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+ <h3>Return Due Date Change</h3>
237
+ <p>For taxable years beginning on or after January 1, 2016, the original due date for C corporations, partnerships, and limited liability companies (LLCs) to file their tax returns changed.</p>
238
+ <p>The original tax return due dates for S corporations and exempt organizations remain unchanged.</p>
239
+ <h4>Extension Period Change</h4>
240
+ <p>For taxable years beginning on or after January 1, 2017, the extension period for filing a partnership or LLC classified as a partnership return changed from six months to seven months.</p>
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+ <h2>General Information</h2>
242
+ <p>In general, for taxable years beginning on or after January 1, 2015, California law conforms to the IRC as of January 1, 2015. However, there are continuing differences between California and federal law. When California conforms to federal tax law changes, we do not always adopt all of the changes made at the federal level. For more information, go to <strong>ftb.ca.gov</strong> and search for <strong>conformity</strong>. Additional information can be found in FTB Pub. 1001, Supplemental Guidelines to California Adjustments, the instructions for California Schedule CA (540 or 540NR), and the Business Entity Tax booklets.</p>
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+ <p>The instructions provided with California tax forms are a summary of California tax law and are only intended to aid taxpayers in preparing their state income tax returns. We include information that is most useful to the greatest number of taxpayers in the limited space available. It is not possible to include all requirements of the California Revenue and Taxation Code (R&amp;TC) in the instructions. Taxpayers should not consider the instructions as authoritative law. </p>
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+ <p>For taxable years beginning on or after January 1, 2014, California requires taxpayers who exchange real property located in California for like-kind property <strong>located outside</strong> of California, under IRC Section 1031, to file an annual information return, form FTB 3840, California Like-Kind Exchanges, with the Franchise Tax Board (FTB). For information on filing requirements, see General Information B, Who Must File. </p>
245
+ <p>A valid like-kind exchange has the benefit of deferred taxation, meaning that the taxpayer does not bear a tax liability at the time of the exchange. The taxpayer recognizes the realized gain or loss when the like-kind property received is sold or disposed of in a subsequent taxable transaction.</p>
246
+ <p>To qualify as a like-kind exchange, the property received in the exchange must be both qualifying property and like-kind property. For more information, refer to IRC Section 1031 and the applicable California regulations.</p>
247
+ <p>The source of a gain or loss from the sale or exchange of property located in California is determined at the time the gain or loss is realized. The source of such gain or loss is preserved without regard to when such gain or loss may be recognized.</p>
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+ <p>Form FTB 3840 must be filed for the taxable year of the exchange and for each subsequent taxable year, generally until the California source deferred gain or loss is recognized on a California tax return. See R&amp;TC Sections 18032 and 24953 for more information.</p>
249
+ <p>If the taxpayer fails to file form FTB 3840 as required, the FTB may estimate net income and assess tax plus any applicable penalties and interest.</p>
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+ <h3>A. Purpose</h3>
251
+ <p>Use form FTB 3840 to report like-kind exchanges of California business or investment property for out of state like-kind property, and to allocate the California source deferred gain to the properties received in the exchange.</p>
252
+ <h3>B. Who Must File</h3>
253
+ <p>All taxpayers, regardless of residence status or commercial domicile, who exchange real property located in California for like-kind property located outside of California, must file form FTB 3840 with their California tax return. Taxpayers who exchange multiple assets involving both real and personal property located in California for like-kind property located outside of California are also subject to this requirement. Taxpayers who exchange only personal property assets are not required to file form FTB 3840. </p>
254
+ <p>If the taxpayer is not otherwise required to file a California tax return, the taxpayer must complete the entire form FTB 3840, including the signature area at the bottom of Side 1, and file form FTB 3840 at the address shown in General Information D, Where to File.</p>
255
+ <p>For purposes of the California filing requirement, the term &ldquo;taxpayer&rdquo; or &ldquo;taxpayers&rdquo; includes all individuals, estates, trusts, general partnerships, limited partnerships, limited liability partnerships, limited liability companies, and corporations. </p>
256
+ <h3>C. When to File</h3>
257
+ <p>Form FTB 3840 must be filed for the taxable year of the exchange and for each subsequent taxable year, generally until the California source deferred gain or loss is recognized. Attach form FTB 3840 to the California tax return, or file separately as a California information return if the taxpayer does not otherwise have a California filing requirement. File by the following dates: </p>
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+ <h4>Individuals, Estates, and Trusts</h4>
259
+ <p>Calendar Year: April 15, 2020<br>
260
+ Extended Due Date: October 15, 2020</p>
261
+ <h4>C Corporations and LLCs Classified as C Corporations</h4>
262
+ <p>Calendar Year: April 15, 2020<br>
263
+ Fiscal Year: 15th day of the 4th month following the close of the taxable year<br>
264
+ Extended Due Date: November 15, or the 15th day of the 11th month following the close of the taxable year</p>
265
+ <h4>S Corporations and LLCs Classified as S Corporations</h4>
266
+ <p>Calendar Year: March 16, 2020<br>
267
+ Fiscal Year: 15th day of the 3rd month following the close of the taxable year<br>
268
+ Extended Due Date: September 15, or the 15th day of the 9th month following the close of the taxable year</p>
269
+ <h4>Partnerships and LLCs Classified as Partnerships</h4>
270
+ <p>Calendar Year: March 16, 2020<br>
271
+ Fiscal Year: 15th day of the 3rd month following the close of the taxable year<br>
272
+ Extended Due Date: October 15 or the 15th day of the 10th month following the close of the taxable year</p>
273
+ <h4>Exempt Organizations </h4>
274
+ <p>Calendar Year: May 15, 2020<br>
275
+ Fiscal Year: 15th day of the 5th month following the close of the taxable year<br>
276
+ Extended Due Date: November 15 or the 15th day of the 11th month following the close of the taxable year</p>
277
+ <h4>Single Member Limited Liability Companies (SMLLCs)</h4>
278
+ <ul>
279
+ <li>For SMLLCs owned by S corporations, the original due date of the return is the 15th day of the 3rd month following the close of the taxable year. The extended due date is the 15th day of the 9th month following the close of the taxable year.</li>
280
+ <li>For SMLLCs owned by partnerships and LLCs classified as partnerships, the original due date of the return is the 15th day of the 3rd month following the close of the taxable year. The extended due date is the 15th day of the 10th month following the close of the taxable year.</li>
281
+ <li>For all other SMLLCs, the original due date of the return is the 15th day of the 4th month following the close of the taxable year of the owner. The extended due date is the 15th day of the 10th month following the close of the taxable year.</li>
282
+ </ul>
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+ <p>When the due date falls on a weekend or holiday, the deadline to file is extended to the next business day.</p>
284
+ <h3>D. Where to File </h3>
285
+ <p>For taxpayers who are required to file a California tax return, attach form FTB 3840 to the tax return and file using the address for that tax return. </p>
286
+ <p>For taxpayers with no other California filing requirement, sign and mail form FTB 3840 to:</p>
287
+ <dl>
288
+ <dt class="mail">Mail</dt>
289
+ <dd>FRANCHISE TAX BOARD<br>
290
+ PO BOX 1998<br>
291
+ RANCHO CORDOVA, CA 95741-1998</dd>
292
+ </dl>
293
+ <h3>E. Signature</h3>
294
+ <p>If form FTB 3840 is attached to a California tax return, no signature is needed. </p>
295
+ <p>If form FTB 3840 is filed separately, sign and complete the signature area on Side 1 of this form. </p>
296
+ <h3>F. Failure to File </h3>
297
+ <p>For taxpayers who fail to file form FTB 3840 for any year in which the gain or loss is deferred from the exchange, the FTB may issue a Notice of Proposed Assessment to adjust the income for the California source deferred gain and assess tax plus any applicable penalties and interest.</p>
298
+ <h3>G. Multiple Exchanges</h3>
299
+ <p>If the taxpayer reported more than one like-kind exchange for federal purposes in which the taxpayer gave up California property and acquired out of state like-kind property, file a separate form FTB 3840 for each such exchange.</p>
300
+ <h3>H. Multiple Asset Exchanges</h3>
301
+ <p>A multi-asset exchange involves the transfer and receipt of more than one group of like-kind properties. For example, an exchange of land, vehicles, and cash for land and vehicles is a multi-asset exchange. An exchange of land, vehicles, and cash for land only is not a multi-asset exchange. The transfer or receipt of multiple properties within one like-kind group is also a multi-asset exchange. Special rules apply when figuring the amount of gain recognized and basis in properties received in a multi-asset exchange. For details, see Treas. Reg. Section 1.1031(j)-1. For more information, see instructions for federal Form 8824.</p>
302
+ <p>For California purposes, taxpayers must file form FTB 3840 if a multiple asset exchange contains both real and personal property located in California exchanged for like-kind property located outside of California. See the instructions under Schedule A, Part I, Properties Given Up, line 1, and Part II, Properties Received, line 9, for information on how to report both real and personal property. </p>
303
+ <h2>Specific Instructions</h2>
304
+ <p>Using black or blue ink, print the taxpayer&rsquo;s name, taxpayer identification number, and street address in the spaces provided at the top of the form. </p>
305
+ <h4>Additional Information</h4>
306
+ <p>Use the additional information field for &ldquo;In-Care-Of&rdquo; name, &ldquo;Owner/Representative/Attention&rdquo; name, and other supplemental address information only. </p>
307
+ <h4>Foreign Address</h4>
308
+ <p>If the taxpayer has a foreign address, follow the country&rsquo;s practice for entering the city, county, province, state, country, and postal code, as applicable, in the appropriate boxes. <strong>Do not</strong> abbreviate the country name.</p>
309
+ <h4>General Question A through Question C</h4>
310
+ <p><strong>Question A </strong>– Check the box indicating whether the taxpayer is, for tax reporting purposes, an individual, estate, trust, C corporation, S corporation, partnership, limited liability company, or an exempt organization.</p>
311
+ <p><strong>Question B</strong> – Check the box to indicate whether this form FTB 3840 is: </p>
312
+ <p><strong>Initial FTB 3840</strong> – Check this box if the like-kind exchange occurred in the current taxable year. Complete both sides of form FTB 3840. </p>
313
+ <p><strong>Amended FTB 3840</strong> – Check this box if correcting a previously filed form FTB 3840. Complete both sides of form FTB 3840. Attach a statement to the back of the amended FTB 3840 that explains the changes made. </p>
314
+ <p><strong>Annual FTB 3840</strong> – Check this box only if you previously filed form FTB 3840 reporting the like-kind exchange of property located in California for property located out of state, and have <strong>not</strong> sold or otherwise disposed of the property received. Enter the taxable year that the like-kind exchange occurred. </p>
315
+ <p>For example, a taxpayer exchanged like-kind California property for property located outside of California in July 2018. The taxpayer filed its initial FTB 3840 with its 2018 income tax return. In the 2019 taxable year, the taxpayer does not sell or dispose of the property received. Under California law, the taxpayer has an annual reporting requirement. The taxpayer files a form FTB 3840 for the 2019 taxable year. The taxpayer checks the &ldquo;Annual FTB 3840&rdquo; box and enters 2018 as the taxable year the exchange occurred. </p>
316
+ <p>Annual filers complete both sides of form FTB 3840. Enter the same information as reported on the initial or most recently amended form FTB 3840. </p>
317
+ <p><strong>Final FTB 3840</strong> – Check this box if this is the last form FTB 3840 that will be filed because the property received in the exchange was sold or otherwise disposed of. Enter the taxable year that the like-kind exchange occurred. Complete both sides of form FTB 3840 with same information from the previously filed form(s) FTB 3840.</p>
318
+ <p>Attach a statement to the back of form FTB 3840 that explains how the property received was disposed. </p>
319
+ <p><strong>Question C</strong> – Check each box as applicable to indicate the type of property that was involved in the exchange. If the exchange involved both real and personal property, check both boxes. </p>
320
+ <p>If the exchange involved a related party, also check the &ldquo;related party&rdquo; box. Enter the name of the related party and the related party&rsquo;s social security number (SSN), individual taxpayer identification number (ITIN), or federal employer identification number (FEIN) in the space provided. </p>
321
+ <p>A related party includes your spouse, child, grandchild, parent, grandparent, brother, sister, or a related corporation, S corporation, partnership, trust, or estate. For special rules for exchanges between related parties, see IRC Section 1031(f) for more information.</p>
322
+ <h3>Part I – Information on Like-Kind Exchange</h3>
323
+ <p>When completing Part I and Part II, see the instructions below and refer to federal Form 8824 instructions.</p>
324
+ <p>If the &ldquo;Annual FTB 3840&rdquo; or &ldquo;Final FTB 3840&rdquo; box is checked on Question B, enter the information reported on the initial or amended form FTB 3840 on Parts I and II, line 1 through line 20. See the instructions under Question B for more information.</p>
325
+ <p><strong>Line 1 through Line 6</strong> – Enter the like-kind property descriptions and dates as shown on federal Form 8824, Part I, line 1 through line 6. </p>
326
+ <h3>Part II – Realized Gain or (Loss), Recognized Gain, and Basis of Like-Kind Property Received</h3>
327
+ <p><strong>Line 7 through Line 20</strong> – Enter the federal amounts from federal Form 8824, Part III, line 12 through line 25, on form FTB 3840, Part II, line 7 through line 20, respectively. For more information, see Specific Instructions for federal Form 8824.</p>
328
+ <h3>Schedule A – Properties Given Up and Received</h3>
329
+ <p>If the &ldquo;Annual FTB 3840&rdquo; or &ldquo;Final FTB 3840&rdquo; box is checked on Question B, enter the information reported on the initial or amended form FTB 3840 on Schedule A. See the instructions under Question B for more information. </p>
330
+ <h3>Part I – Properties Given Up </h3>
331
+ <p><strong>Line 1 </strong>– List each property given up in the exchange. Indicate if the property was located in California and the taxpayer&rsquo;s percentage of ownership.</p>
332
+ <p>Enter the full address where the property given up was located. If the property given up does not have a street address, then provide the assessor&rsquo;s parcel number, the county, and the state in which the property is located. </p>
333
+ <p>If more than three properties were given up, enter those properties on another Schedule A (Side 2 of form FTB 3840). Attach each Schedule A to form FTB 3840. </p>
334
+ <p><strong>Multiple Asset Exchanges.</strong> If personal property located in California was exchanged for personal property located outside of California as part of an exchange that included California real property exchanged for real property located outside of California, aggregate each type of like-kind personal property given up and report the aggregate as a single property. Provide the location where the personal property given up was located. </p>
335
+ <p>For example, if California source real property and vehicles were exchanged for real property and vehicles located outside of California, enter the real property given up as Property A, and the aggregated value of the vehicles given up as Property B.</p>
336
+ <h4>Line 3 – Consideration/Sales price</h4>
337
+ <p>For each property given up, enter the consideration or total sales price the taxpayer received for the property. This includes all money and notes received, plus any mortgages or other debts assumed by the buyer or paid from the proceeds of the sale, plus the fair market value of any other property or any services received. </p>
338
+ <h4>Line 4 – Selling expenses paid/incurred </h4>
339
+ <p>Enter selling expenses paid or incurred pertaining to the sale of each property given up and for which the taxpayer is liable. Selling expenses include commissions, advertising, legal fees, escrow fees, title certification and insurance, termite inspection fees, and loan charges paid by the seller, such as loan placement fees or &ldquo;points.&rdquo; </p>
340
+ <h4>Line 6 – California adjusted basis </h4>
341
+ <p>Enter the adjusted basis for each property given up as determined using California tax law. The California adjusted basis is the basis of the property increased or decreased by certain amounts. Increases to basis typically include: </p>
342
+ <ul>
343
+ <li>Capital improvements</li>
344
+ <li>Assessments for local improvements</li>
345
+ <li>Amounts to restore damaged property after a casualty</li>
346
+ <li>Legal fees for title search or to perfect title</li>
347
+ <li>Zoning costs</li>
348
+ </ul>
349
+ <p>Decreases to basis typically include: </p>
350
+ <ul>
351
+ <li>Deferred gains from prior sales or exchanges</li>
352
+ <li>Insurance payments for casualty losses </li>
353
+ <li>Deductible casualty losses not covered by insurance</li>
354
+ <li>Payments received for granting an easement or right of way</li>
355
+ <li>Depreciation allowed or allowable</li>
356
+ <li>IRC Section 179 deduction </li>
357
+ </ul>
358
+ <p>The California adjusted basis of the property given up may be different from the federal basis due to depreciation methods, special credits, and accelerated write-offs. For more information, get FTB Pub. 1001, and refer to the R&amp;TC.</p>
359
+ <h4>Line 8 – California source deferred gain</h4>
360
+ <p>If all the property given up in the exchange was real property located in California, enter the amount from Side 1, Part II, line 19, Deferred gain, adjusted for differences between federal and California law. Attach a statement that shows the adjusted deferred gain calculation.</p>
361
+ <p>If multiple real properties were given up, and those properties were located both in and outside of California, first calculate the deferred gain amount for each property without regard to location. Then add the deferred gain or loss amounts for only the real properties that were located in California and enter that amount on line 8. Attach a statement that shows how the deferred gain was calculated for each property given up.</p>
362
+ <p><strong>Exchanges involving both real and personal property.</strong> The TCJA amended IRC Section 1031 limiting the nonrecognition of gain or loss on like-kind exchanges to real property held for productive use or investment. California conforms to this change under the TCJA for exchanges initiated after January 10, 2019. However, for California purposes, with regard to individuals, this limitation only applies to:</p>
363
+ <ul>
364
+ <li>A taxpayer who is a head of household, a surviving spouse, or spouse filing a joint return with AGI of $500,000 or more for the taxable year in which the exchange begins.</li>
365
+ <li>Any other taxpayer filing an individual return with AGI of $250,000 or more for the taxable year in which the exchange begins.</li>
366
+ </ul>
367
+ <p>If more than one Schedule A is attached, enter the aggregated amount of California source deferred gain on line 8, on the first Schedule A.</p>
368
+ <h3>Part II – Properties Received </h3>
369
+ <p><strong>Line 9</strong> – List each property received in the exchange. Indicate if the property is located in California and the taxpayer&rsquo;s percentage of ownership. </p>
370
+ <p>Enter the full address where each property received is located. If the property received does not have a street address, then provide the assessor&rsquo;s parcel number, the county, and the state in which the property is located. </p>
371
+ <p>If more than three properties were received in the exchange, enter those properties on another Schedule A (Side 2 of form FTB 3840). Attach each Schedule A to form FTB 3840. </p>
372
+ <p><strong>Multiple Asset Exchanges. </strong>If personal property located in California was exchanged for personal property located outside of California as part of an exchange that included California real property exchanged for real property located outside of California, aggregate each type of like-kind personal property received and report the aggregate as a single property. Provide the location where the personal property received is located. </p>
373
+ <p>For example, if California source real property and vehicles were exchanged for real property and vehicles located outside of California, enter the real property received as Property D, and the aggregated value of the vehicles received as Property E.</p>
374
+ <h3>Part III – Allocation of California Source Deferred Gain</h3>
375
+ <h4>Line 10 – Allocation of California source deferred gain to properties received</h4>
376
+ <p>If only one property was received in the exchange, enter the amount from Schedule A, Part I, line 8, on Part III, line 10, column D. </p>
377
+ <p>If more than one property was received, allocate the entire California source deferred gain amount from Schedule A, Part I, line 8 to each property received in the exchange, regardless of its location. Enter the allocated California source deferred gain amount for each property received on Schedule A, Part III, line 10. Attach a statement that shows how the California source deferred gain was allocated to each property received.</p>
378
+ <h4>Line 11 – Apportionment percentage for the taxable year of the exchange</h4>
379
+ <p>For taxpayers required to apportion income to California using Schedule R, Apportionment and Allocation of Income, enter the apportionment percentage for the taxable year of the exchange from Schedule R, line 18a. If more than one Schedule A is attached, enter this percentage only on the first Schedule A.</p>
380
+ <h3>Where to Get More Information</h3>
381
+ <h4>General Phone Assistance </h4>
382
+ <p>Telephone assistance is available year-round from 7 a.m. until 5 p.m. Monday through Friday, except holidays. Hours subject to change.</p>
383
+ <dl>
384
+ <dt class="phone">Telephone:</dt>
385
+ <dd>800-852-5711 from within the United States<br>
386
+ 916-845-6500 from outside the United States</dd>
387
+ <dt class="relay">California Relay Service</dt>
388
+ <dd>711 or 800-735-2929 for persons with hearing or speaking limitations</dd>
389
+ <dt class="phone">IRS</dt>
390
+ <dd>800-829-4933 call the IRS for federal tax questions</dd>
391
+ </dl><div lang="es">
392
+ <h4>Asistencia en español:</h4>
393
+ <p>Asistencia telefónica está disponible durante todo el año desde las 7 a.m. hasta las 5 p.m. de lunes a viernes, excepto días feriados. Las horas están sujetas a cambios.</p>
394
+ <dl>
395
+ <dt class="phone">Teléfono:</dt>
396
+ <dd>800-852-5711 dentro de los Estados Unidos<br>
397
+ 916-845-6500 fuera de los Estados Unidos</dd>
398
+ <dt class="relay">Servicio de Retransmisión de California</dt>
399
+ <dd>711 o 800-735-2929 para personas con limitaciones auditivas o del habla</dd>
400
+ <dt class="phone">IRS</dt>
401
+ <dd>800-829-4933 para preguntas sobre impuestos federales</dd>
402
+ </dl></div>
403
+ <h3>Where to Get Tax Forms and Publications</h3>
404
+ <p><strong>By Internet</strong> – You can download, view and print California tax forms, instructions, publications, FTB Notices, and FTB Legal Rulings at <strong>ftb.ca.gov</strong>.</p>
405
+ <p><strong>By phone</strong> – You can order current year California tax forms from 6 a.m. to 10 p.m. weekdays, 6 a.m. to 4:30 p.m. Saturdays, except holidays. Call 800-338-0505 and follow the recorded instructions. </p>
406
+ <p>Allow two weeks to receive your order. If you live outside California, allow three weeks to receive your order. For more information, go to <strong>ftb.ca.gov</strong>.</p>
407
+ <p><strong>By mail</strong> – Write to:</p>
408
+ <dl>
409
+ <dt class="mail">Mail</dt>
410
+ <dd>TAX FORMS REQUEST UNIT<br>
411
+ FRANCHISE TAX BOARD<br>
412
+ PO BOX 307<br>
413
+ RANCHO CORDOVA CA 95741-0307</dd>
414
+ </dl>
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+ <p>This Google™ translation feature, provided on the Franchise Tax Board (FTB) website, is for general information only. Consult with a translator for official business.</p>
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+ <p>The web pages currently in English on the FTB website are the official and accurate source for tax information and services we provide. Any differences created in the translation are not binding on the FTB and have no legal effect for compliance or enforcement purposes. If you have any questions related to the information contained in the translation, refer to the English version.</p>
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+ <p>We translate some pages on the FTB website into Spanish. These pages do not include the Google™ translation application. For a complete listing of the FTB’s official Spanish pages, visit <a href="/index-es.html">La página principal en español</a> (Spanish home page).</p>
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+ <p>We cannot guarantee the accuracy of this translation and shall not be liable for any inaccurate information or changes in the page layout resulting from the translation application tool.</p>
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+ <p>This tool will not translate FTB applications, such as MyFTB, or tax forms and other files that are not in HTML format. Some publications and tax form instructions are available in HTML format and can be translated. Visit our <a href="/forms/search/">Forms and Publications</a> search tool for a list of tax forms, instructions, and publications, and their available formats.</p>
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+ <h1 class="m-t-0 p-b-lg"> <!-- InstanceBeginEditable name="Form heading" --><small class="d-block display-6">2019 Instructions for Schedule D-1</small>Sales of Business Property<!--<small class="d-block">Revised: MM/YYYY</small>--><!-- InstanceEndEditable --></h1>
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+ <p><strong>(Also Involuntary Conversions and Recapture Amounts Under IRC Sections 179 and 280F(b)(2))</strong><br>
236
+ References in these instructions are to the Internal Revenue Code (IRC) as of <strong>January 1, 2015</strong>, and to the California Revenue and Taxation Code (R&amp;TC).</p>
237
+ <h2>What’s New</h2>
238
+ <p><strong>Like-Kind Exchanges –</strong> The Tax Cuts and Jobs Act (TCJA) amended Internal Revenue Code (IRC) Section 1031 limiting the nonrecognition of gain or loss on like-kind exchanges to real property held for productive use or investment. California conforms to this change under the TCJA for exchanges initiated after January 10, 2019. However, for California purposes, with regard to individuals, this limitation only applies to:</p>
239
+ <ul>
240
+ <li>A taxpayer who is a head of household, a surviving spouse, or spouse fling a joint return with adjusted gross income (AGI) of $500,000 or more for the taxable year in which the exchange begins.</li>
241
+ <li>Any other taxpayer filing an individual return with AGI of $250,000 or more for the taxable year in which the exchange begins.</li>
242
+ </ul>
243
+ <h2>General Information</h2>
244
+ <p>In general, for taxable years beginning on or after January 1, 2015, California law conforms to the IRC as of January 1, 2015. However, there are continuing differences between California and federal law. When California conforms to federal tax law changes, we do not always adopt all of the changes made at the federal level. For more information, go to <strong>ftb.ca.gov</strong> and search for <strong>conformity</strong>. Additional information can be found in FTB Pub. 1001, Supplemental Guidelines to California Adjustments, the instructions for California Schedule CA (540), California Adjustments - Residents or Schedule CA (540NR) California Adjustments - Nonresidents or Part-Year Residents, and the Business Entity tax booklets.</p>
245
+ <p>The instructions provided with California tax forms are a summary of California tax law and are only intended to aid taxpayers in preparing their state income tax returns. We include information that is most useful to the greatest number of taxpayers in the limited space available. It is not possible to include all requirements of the California Revenue and Taxation Code (R&amp;TC) in the instructions. Taxpayers should not consider the instructions as authoritative law.</p>
246
+ <p>Partnerships, Limited Liability Companies (LLCs) classified as partnerships, S corporations, and their partners, members, and shareholders, <strong>must</strong> follow the procedures for reporting all sales or other dispositions of property for which the IRC Section 179 expense deduction was claimed. See Property Subject to IRC Section 179 Expense Deduction Recapture, under General Information B, Special Rules, for details.</p>
247
+ <p><strong>Capital Assets – </strong> The TCJA, amended IRC Section 1221 excluding a patent, invention, model or design (whether or not patented), and a secret formula or process held by the taxpayer who created the property (and certain other taxpayers) from the definition of a capital asset. California does not conform to the amendments under the TCJA. Report your capital assets on Schedule D-1, Sales of Business Property.</p>
248
+ <p><strong>Repeal of Geographically Targeted Economic Development Area Tax Incentives</strong> The California legislature repealed and made changes to all of the Geographically Targeted Economic Development Area (G-TEDA) Tax Incentives. Enterprise Zones (EZ) and Local Agency Military Base Recovery Areas (LAMBRA) were repealed on January 1, 2014. The Targeted Tax Areas (TTA) and Manufacturing Enhancement Areas (MEA) both expired on December 31, 2012. For more information, For more information, get the applicable EDA booklet.</p>
249
+ <p><strong>Like-Kind Exchanges</strong> For taxable years beginning on or after January 1, 2014, California requires taxpayers who exchange property located in California for like-kind property located outside of California, and meet all of the requirements of the IRC Section 1031, to file an annual information return with the Franchise Tax Board (FTB). For more information, get form FTB 3840, California Like-Kind Exchanges, or go to <strong>ftb.ca.gov</strong> and search for <strong>like kind</strong>.</p>
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+ <h2>A. Purpose</h2>
251
+ <p>Use Schedule D-1, to report the sale or exchange of business property when the California basis of the asset(s) is different from the federal basis due to differences between California and federal law.</p>
252
+ <p>Complete and attach this form to your tax return <strong>only</strong> if your California gains or losses from the sale or exchange of assets used in a trade or business are different from your federal gains or losses. (For common examples of items to report on this schedule, see the instructions for federal Form 4797, Sales of Business Property.)</p>
253
+ <p>Use this form to report:</p>
254
+ <ol>
255
+ <li>The sale or exchange of:
256
+ <ul>
257
+ <li>Trade or business property</li>
258
+ <li>Depreciable and amortizable property</li>
259
+ <li>Oil, gas, and geothermal property</li>
260
+ <li>IRC Section 126 property</li>
261
+ </ul>
262
+ </li>
263
+ <li>The involuntary conversion (other than casualty or theft) of trade or business property and capital assets held in connection with a trade or business or a transaction entered into for profit.</li>
264
+ <li>The disposition of noncapital assets (other than inventory or property held primarily for sale to customers in the ordinary course of your trade or business).</li>
265
+ <li>The disposition of capital assets not reported on Form 100 or 100W, Side 6, Schedule D, California Capital Gains and Losses; Schedule D (100S), S Corporation Capital Gains and Losses and Built-In Gains; Schedule D (540 or 540NR), California Capital Gain or Loss Adjustment.</li>
266
+ <li>The recapture of IRC Section 179 deductions for partners, members, and S corporation shareholders from property distributions by partnerships, LLCs classified as partnerships, and S corporations, respectively. See Property Subject to IRC Section 179 Expense Deduction Recapture, under General Information B, Special Rules, for the reporting requirements.</li>
267
+ <li>The computation of recapture amounts under IRC Sections 179 and 280F(b)(2) when the business use of IRC Section 179 or 280F(b)(2) property drops to 50% or less. </li>
268
+ </ol>
269
+ <h2>B. Special Rules</h2>
270
+ <h3>Combined Reporting Groups</h3>
271
+ <p>Each corporation that is a member of a combined reporting group should complete this form to report its share of business gains and losses apportioned to California and its nonbusiness gains and losses that are allocated to California. For more information, see Cal. Code Regs., tit. 18 section 25106.5-2 and FTB Pub. 1061, Guidelines for Corporations Filing a Combined Report.</p>
272
+ <p><strong>Casualties and Thefts</strong> Complete and attach federal Form 4684, Casualties and Thefts, using California amounts.</p>
273
+ <p><strong>Exchange of “Like-Kind” Property</strong> Complete and attach federal Form 8824, Like-Kind Exchanges, using California amounts.</p>
274
+ <p>Report the exchange of like-kind property, even if no gain or loss is recognized. Write “Like-Kind Exchange from Form 8824” as the property description, and enter the gain or loss, if any, from federal Form 8824 (using California amounts) on line 5 or line 16, whichever applies. If an exchange was made with a related party, write “Related Party Like-Kind Exchange” in the top margin of Schedule D-1.</p>
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+ <p><strong>Installment Sales</strong> If you sold property at a gain and you will receive a payment in a tax year after the year of sale, you must report the sale on the installment method unless you elect not to do so.</p>
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+ <p>For nonresidents, or part-year residents, who change their residency, get FTB Pub. 1100, Taxation of Nonresidents and Individuals Who Change Residency, to help determine their taxable income from an installment sale.</p>
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+ <p>Use form FTB 3805E, Installment Sale Income, to report the sale on the installment method. Also use form FTB 3805E to report any payment received in 2019 from a previous installment sale.</p>
278
+ <p>If you elect not to use the installment method for California, report the full amount of the gain on a timely filed tax return (including extensions).</p>
279
+ <p><strong>Property Subject to IRC Section 179 Expense Deduction Recapture</strong> Partnerships, LLCs classified as partnerships, and S corporations that sell or otherwise dispose of property for which an IRC Section 179 expense deduction was previously claimed and passed through to the partners, members, or S corporation shareholders must follow these instructions to report the transaction.</p>
280
+ <p>Partners, members, and S corporation shareholders who receive a Schedule K-1 (565, 568, or 100S), Share of Income, Deductions, Credits, etc., showing such disposition must also follow these instructions to report the transaction.</p>
281
+ <h3>Partnerships, LLCs, and S Corporations</h3>
282
+ <p>Gains or losses from the sale or disposition of assets previously subject to the IRC Section 179 expense deduction are to be reported on Form 565, Partnership Return of Income; Form 568, Limited Liability Company Return of Income; or Form 100S, California S Corporation Franchise or Income Tax Return, and on the corresponding Schedules K (565, 568, or 100S) and K-1 (565, 568, or 100S).</p>
283
+ <ul>
284
+ <li><strong>Partnerships</strong>. Follow the instructions for federal Form 4797 under “Disposition by a Partnership or S Corporation of Section 179 Property” to report the transaction on the partnership tax return (including the Schedules K (565) and K‑1 (565) reporting requirements).</li>
285
+ <li><strong>LLCs</strong>. The gain on the property subject to the IRC Section 179 expense deduction recapture must be included in the total income for the LLC. Report the gain on property subject to the IRC Section 179 expense deduction recapture on Schedule K (565 or 568), line 10a.<br>
286
+ <br>
287
+ The LLC must provide the following information with respect to the disposition of business property if an IRC Section 179 expense deduction was claimed in prior years:
288
+ <ul>
289
+ <li>Description of the property.</li>
290
+ <li>Date the property was acquired and placed in service.</li>
291
+ <li>Date of the sale or other disposition of the property.</li>
292
+ <li>Gross sales price or amount realized.</li>
293
+ <li>Cost or other basis plus expense of sale (reduced as explained in the instructions for federal Form 4797, line 21).</li>
294
+ <li>Depreciation allowed or allowable (determined as described in the instructions for federal Form 4797, line 22, but excluding the Section 179 expense deduction).</li>
295
+ <li>Amount of IRC Section 179 expense deduction (if any).</li>
296
+ <li>A statement indicating if the disposition is due to a casualty or theft.</li>
297
+ <li>If this is an installment sale, any information needed to complete form FTB 3805E.</li>
298
+ </ul>
299
+ </li>
300
+ <li><strong>S Corporations</strong>. Gain on property subject to the IRC Section 179 expense deduction recapture must be included in the taxable income of the S corporation. To accomplish this, the S corporation should complete <strong>two sets</strong> of Schedule D-1 and Schedule D (100S). One set of Schedule D-1 and Schedule D (100S) will include the gain or loss from the sale or disposition of IRC Section 179 assets as well as gain or loss from non‑IRC Section 179 business assets, and will be reported on Form 100S, Side 1, line 4. Indicate at the top of this Schedule D-1 and Schedule D (100S) “IRC Sec. 179 and Business Assets.” When completing Schedule D-1 and Schedule D (100S) for the Form 100S, skip any instructions to report the gain or loss on Schedule K (100S) or Schedule K-1 (100S). The <strong>second</strong> set of Schedule D-1 and Schedule D (100S) is to report the gain or loss on non‑IRC Section 179 business assets for use on the Schedules K (100S) and K-1 (100S). To accomplish this, the S corporation should complete a Schedule D-1 and Schedule D (100S) with the gain or loss for the non‑IRC Section 179 business assets only. The amounts from this Schedule D-1 and Schedule D (100S) will be reported on Schedules K (100S) and K-1 (100S). Indicate at the top of this Schedule D-1 and Schedule D (100S) set, “Non‑IRC Section 179 Business Assets Only.”</li>
301
+ <li><strong>Schedules K (565, 568, and 100S) and K-1 (565, 568, and 100S)</strong>. Details of the sale or other disposition must be separately reported on Schedules K (565, 568, or 100S) and K-1(565, 568, or 100S) as supplemental information as instructed in federal Form 4797, under “Disposition by a Partnership or S Corporation of Section 179 Property”.</li>
302
+ </ul>
303
+ <p><strong>Partners, Members, and S corporation Shareholders.</strong> If you receive a Schedule K‑1 (565, 568, or 100S) reporting the sale or other disposition of property for which an IRC Section 179 expense deduction was previously claimed, you must report your share of the transaction on Schedule D-1 or federal Form 4797. Follow the instructions in the federal Form 4797 under “Disposition by a Partnership or S Corporation of Section 179 Property”.</p>
304
+ <p><strong>Passive Loss Limitations.</strong> If you have an overall loss from passive activities and you report a loss on an asset used in a passive activity, get form FTB 3801, Passive Activity Loss Limitations, or form FTB 3802, Corporate Passive Activity Loss and Credit Limitations, to see how much of the loss is allowed before entering it on Schedule D-1. Gains from assets used in a passive activity should be reported on Schedule D-1 but should also be reported on form FTB 3801 or form FTB 3802 to offset losses, if any, from other passive activities.</p>
305
+ <p>Unused passive activity credits are not allowable when you dispose of part of your interest in an activity. If you dispose of your entire interest in an activity, get the instructions for federal Form 4797 for more information.</p>
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+ <p><strong>IRC Section 197(f)(9)(B)(ii) Election.</strong> If you elected to recognize gain on the disposition of a Section 197 intangible and to pay the tax on the gain at the highest tax rate, report the additional tax on Form 540, California Resident Income Tax Return, line 63 (or the appropriate line of other income tax returns). Write “IRC Section 197” and the amount of the Section 197 tax on the dotted line to the left of the amount.</p>
307
+ <p>For information about at-risk rules and the exclusion of gain on the sale of a home used for business, get the instructions for federal Form 4797.</p>
308
+ <h2>Specific Line Instructions</h2>
309
+ <h3>Part I</h3>
310
+ <p>Use Part I to report sales or exchanges of trade or business property and certain involuntary conversions, such as condemnations of trade or business property and of capital assets held more than one year. If any of the recognized losses were from involuntary conversions arising from fire, storm, shipwreck, theft, or other casualty, and they exceed the recognized gains from the conversions, do not include them when figuring your nonrecapture net IRC Section 1231 losses. You may have to complete Part III before you complete Part I if depreciable and certain amortizable property (farm, oil, or gas) was disposed of at a gain. For examples of IRC Section 1231 transactions, get the instructions for federal Form 4797.</p>
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+ <p><strong>Line 2, column (f) -</strong> Other basis means a basis other than cost. There are times when you cannot use the cost of the property as the basis. For example, in situations involving like-kind exchanges, the basis generally will be the basis of the property given up in the exchange. Under other circumstances, you may be required to use the fair market value of your property. However, you may have been required to reduce the basis for California purposes. For more information about the differences in California and federal basis, get FTB Pub. 1001.</p>
312
+ <p><strong>Line 8 -</strong> Part or all of your IRC Section 1231 gains on line 7 may be taxed as ordinary income instead of receiving capital gain treatment. These net IRC Section 1231 gains are treated as ordinary income to the extent of the “nonrecaptured IRC Section 1231 losses.” The nonrecaptured IRC Section 1231 losses are net IRC Section 1231 losses deducted during the five preceding tax years that have not yet been applied against any net IRC Section 1231 gain to determine how much gain is ordinary income under these rules. Treat the amount of loss as a positive number.</p>
313
+ <h4>Figuring the Prior Year Losses.</h4>
314
+ <p>You had a net IRC Section 1231 loss if your IRC Section 1231 losses exceeded your IRC Section 1231 gains. Gains are included only to the extent taken into account in figuring gross income. Losses are included only to the extent taken into account in figuring taxable income, except that the limitation on capital losses does not apply. See IRC Sections 1231(c)(5) and 1231(a)(4).</p>
315
+ <p><strong>Line 9 - </strong> If line 9 is zero, enter the amount from line 7 on line 12. All of your IRC Section 1231 gain is treated as ordinary income. For record keeping purposes, the amount on line 7 is also the amount of net IRC Section 1231 loss recaptured in 2019.</p>
316
+ <h3>Part II</h3>
317
+ <p>If a transaction is not reportable in Part I or Part III and the property is not a capital asset reportable on Form 100 or 100W, Schedule D, or Schedule D (100S, 540, or 540NR), report the transaction in Part II.</p>
318
+ <p><strong>Line 10 - </strong> Report other ordinary gains and losses, including property held one year or less, on this line.</p>
319
+ <p>Individuals also report ordinary losses from the sale or exchange (including worthlessness) of IRC Section 1244 (small business) stock on this line.</p>
320
+ <p><strong>Line 12 - </strong> If line 9 is zero, enter the amount from line 7. If line 9 is more than zero, enter the amount from line 8.</p>
321
+ <p><strong>Line 15 - </strong> Enter any ordinary gain from installment sales from form FTB 3805E, line 25 or line 36. This line applies only to sales of IRC Sections 1252, 1254, and 1255 property, and IRC Sections 1245 and 1250 property if you are still reporting ordinary gain from sales before June 7, 1984.</p>
322
+ <p><strong>Line 18 - </strong> Enter the difference between ordinary federal gains or (losses) from line 18 on your tax return as follows:</p>
323
+ <ul>
324
+ <li>
325
+ <p><strong>Corporations</strong>: Form 100, California Corporation Franchise or Income Tax Return, or Form 100W, California Corporation Franchise or Income Tax Return – Water’s-Edge Filers, line 8, other additions; or line 15, other deductions.</p>
326
+ </li>
327
+ <li>
328
+ <p><strong>Exempt Organizations</strong>: Form 109, California Exempt Organization Business Income Tax Return, Part I, line 4b, net gain (loss).</p>
329
+ </li>
330
+ <li>
331
+ <p><strong>S Corporations</strong>: Form 100S, line 7, other additions; or line 12, other deductions. Also, see instructions for Schedule K (100S), line 9 and line 10b.</p>
332
+ </li>
333
+ <li>
334
+ <p><strong>Built-In Gains</strong>: For California purposes, when a C corporation elects to be an S corporation, certain items recognized in S corporation years are subject to the C corporation tax rate instead of the S corporation tax rate.</p>
335
+ <p>Built-in gains are reported on Schedule D (100S). Get the Form 100S, S Corporation Tax Booklet for additional information.</p>
336
+ </li>
337
+ <li>
338
+ <p><strong>Partnerships and Limited Liability Companies</strong>: See instructions for Schedule K and Schedule K-1 (565 or 568), lines 10a and 10b, and lines 11b and 11c.</p>
339
+ </li>
340
+ </ul>
341
+ <p><strong>Line 18a - </strong> If the amount of your California casualty and theft loss is not the same as the amount of your federal casualty and theft loss, enter the difference on Schedule CA (540), Part II, line 15 or Schedule CA (540NR), Part III, line 15.</p>
342
+ <p><strong>Line 21 - </strong> Compare your federal amount entered on line 19 with your California amount entered on line 20. If the amount on line 19 is more than the amount on line 20, enter the difference on line 21(a) and on Schedule CA (540), Part I, or Schedule CA (540NR), Part II, Section B, line 4, column B.</p>
343
+ <p>If the amount on line 20 is more than the amount on line 19, enter the difference on line 21(b) and Schedule CA (540), Part I or Schedule CA (540NR), Part II, Section B, line 4, column C.</p>
344
+ <h3>Part III</h3>
345
+ <p>Generally, do not complete Part III for property held one year or less; use Part II instead.</p>
346
+ <p>Use Part III to compute recapture of depreciation and certain other items that must be reported as ordinary income upon the disposition of property. Complete line 22 through line 27 to determine the gain on the disposition of the property. If you have more than 4 transactions to report, use additional forms.</p>
347
+ <p>For examples of IRC Sections 1245, 1250, 1252, 1254, and 1255 property, see instructions for federal Form 4797.</p>
348
+ <p><strong>Line 25 - </strong> Taxpayers other than partnerships, LLCs, or S corporations, complete the following steps to figure the amount to enter on line 25.</p>
349
+ <ul>
350
+ <li><strong>Add</strong> depreciation or depletion allowed or allowable, amortization or Accelerated Cost Recovery System (ACRS) deductions if it is recovery property.</li>
351
+ <li><strong>Add</strong> the IRC Section 179 expense deducted.</li>
352
+ <li><strong>Subtract</strong> any IRC Sections 179 and 280F(b)(2) recapture amount included in gross income in a prior taxable year because the business use of the property dropped to 50% or less. </li>
353
+ </ul>
354
+ <p>Use the amount claimed on your California tax return under R&amp;TC Section 17201 when adding or subtracting IRC Section 179 expense.</p>
355
+ <p>You may have to include depreciation allowed or allowable on another asset (and recompute the basis amount for line 24) if you use its adjusted basis in determining the adjusted basis of the property described on line 22. An example is property acquired by a trade-in. See federal Treasury Regulation Section 1.1245-2(a)(4).</p>
356
+ <p>Partnerships, LLCs, and S corporations that sell, exchange, or otherwise dispose of property for which an IRC Section 179 expense deduction was previously passed through to the partners, members, or S corporation shareholders, see the instructions under General Information B, Special Rules.</p>
357
+ <p>In all other cases, partnerships and LLCs should enter the depreciation or depletion allowed or allowable or amortization on line 25. Enter any IRC Section 179 expenses on Schedule K‑1 (565 or 568), line 12.</p>
358
+ <p>In all other cases, S corporations should enter the depreciation or depletion allowed or allowable, amortization, ACRS or Modified Accelerated Cost Recovery System (MACRS) deductions on line 25. Enter any IRC Section 179 expenses on Schedule K‑1 (100S), line 11.</p>
359
+ <h4>IRC Section 1245 Property</h4>
360
+ <p>California law generally is the same as federal law. See federal Form 4797 for examples of IRC Section 1245 property.</p>
361
+ <h4>IRC Section 1250 Property</h4>
362
+ <p>California law generally is the same as federal law except for certain modifications to IRC Section 1250(b). See R&amp;TC Section 18171.</p>
363
+ <p><strong>Line 29a - </strong> Enter the additional depreciation for the period after December 31, 1976. For IRC Section 1250 property held more than one year, additional depreciation is the excess of actual depreciation over depreciation figured using the straight-line method. For IRC Section 1250 property held one year or less, all depreciation is additional depreciation.</p>
364
+ <p><strong>Line 29b - </strong> Use 100% as the percentage for this line unless you have low-income rental property described in IRC Section 1250(a)(1)(B).</p>
365
+ <p><strong>Line 29d - </strong> Enter the additional depreciation after December 31, 1970 and before January 1, 1977. If the straight-line depreciation is more than the additional depreciation after December 31, 1970 and before January 1, 1977, reduce line 29a by the excess amount, but not below zero.</p>
366
+ <p><strong>Line 29f - </strong> Refer to the instructions for federal Form 4797, line 26f. California law generally follows IRC Section 291 except IRC Sections 291(a)(3) and 291(b)(1) have been modified. Enter the ordinary income amount computed according to the federal instructions using California figures.</p>
367
+ <h5>IRC Section 1252 Property</h5>
368
+ <p><strong>Partnerships, skip line 30a through line 30c</strong></p>
369
+ <p>Partners should enter on the applicable lines of Part III amounts subject to IRC Section 1252 according to instructions from the partnership.</p>
370
+ <p>You may have ordinary income on the disposition of certain farm land held more than one year but less than 10 years.</p>
371
+ <p>Gain from disposition of certain farm land is subject to ordinary income rules under IRC Section 1252 before being considered under IRC Section 1231 (Part I).</p>
372
+ <p><strong>Line 30b - </strong> Enter 100% of line 30a on line 30b if your property was held for 10 years or longer. If your property was held for less than 10 years, use the same percentage required by federal law.</p>
373
+ <h3>Part IV</h3>
374
+ <p>Complete Part IV, column (a) line 36 through line 38 to figure the amount to be recaptured if <strong>all</strong> of the following apply:</p>
375
+ <ul>
376
+ <li>You took a deduction under IRC Section 179 for property placed in service on or after January 1, 1987 [other than listed property, as defined in IRC Section 280F(d)(4)].</li>
377
+ <li>The property was not used predominantly in your trade or business at any time.</li>
378
+ <li>That property ceased to be qualified property before the close of the second taxable year after it was placed in service.</li>
379
+ </ul>
380
+ <p><strong>IRC Section 280F(b)(2) Property.</strong> If you have listed property that you placed in service in a prior year and the business use dropped to 50% or less this year, figure the amount to be recaptured. Complete Part IV, column (b), line 36 through line 38.</p>
381
+ <p>If you have more than one property subject to the recapture rules, use separate statements to figure the recapture amounts for each property and attach the statements to your tax return.</p>
382
+ <p><strong>Line 36, Column (a) - </strong> Enter the IRC Section 179 expense claimed on your California tax return under R&amp;TC Section 17201 that was deducted when the property was placed in service.</p>
383
+ <p><strong>Column (b) - </strong> Enter the recovery deductions allowable on the property in prior tax years. Any deduction allowable under IRC Section 179 on that property is treated as if that deduction was a recovery deduction under IRC Section 168.</p>
384
+ <p><strong>Line 37, Column (a) - </strong> Enter the depreciation allowable on the IRC Section 179 amount from the time it was placed in service (on or after January 1, 1987) to the current year.</p>
385
+ <p><strong>Column (b) - </strong> Enter the recovery deductions that would have been allowed if the property had not been predominantly used in a qualified business. Figure the deductions from the year it was placed in service to the current year.</p>
386
+ <p><strong>Line 38 - </strong> If the recapture amount on your federal Form 4797, line 35, is different from the recapture amount on Schedule D-1, line 38, an adjustment is required on your California tax return as follows:</p>
387
+ <p><strong>Individuals</strong>: Figure the difference between the federal amount and the California amount, and enter on the line for reporting the type of business income that resulted in the recapture on Schedule CA (540 or 540NR) as follows:</p>
388
+ <ul>
389
+ <li>If the federal amount is more than the California amount, enter the difference on Schedule CA, column B.</li>
390
+ <li>If the California amount is more than the federal amount, enter the difference on Schedule CA, column C.</li>
391
+ </ul>
392
+ <p><strong>Corporations:</strong> Form 100 or Form 100W, line 8, other additions; or line 15, other deductions for the difference between California and federal recapture amounts.</p>
393
+ <p><strong>S corporations:</strong> Form 100S, line 7, other additions; or line 12, other deductions for the difference between California and federal recapture amounts. Also, Schedules K (100S) and K-1 (100S), line 10b or line 12e.</p>
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+ <p><strong>Partnerships or LLCs:</strong> Schedules K (565 or 568) and K-1 (565 or 568), lines 11b and 11c or line 13e.</p>
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+ <h3 class="h4">Related content</h3>
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+ <li><a href="/forms/Search/Home/FormRequest?id=4179">Request printable PDF of this document</a></li>
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+ <h1 class="m-t-0 p-b-lg"> <!-- InstanceBeginEditable name="Form heading" --> <small class="d-block display-6">2019 Instructions for Form 5805F</small> Underpayment of Estimated Tax by Farmers and Fishermen <!--<small class="d-block">Revised: MM/YYYY</small>--> <!-- InstanceEndEditable --></h1>
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+ <!-- InstanceBeginEditable name="Main content" -->
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+ <h2>General Information</h2>
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+ <p>The instructions provided with California tax forms are a summary of California tax law and are only intended to aid taxpayers in preparing their state income tax returns. We include information that is most useful to the greatest number of taxpayers in the limited space available. It is not possible to include all requirements of the California Revenue and Taxation Code (R&amp;TC) in the instructions. Taxpayers should not consider the instructions as authoritative law.</p>
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+ <p>The Mental Health Services Act imposes an additional 1% tax on taxable income over $1,000,000 and is included in the calculation of the estimated tax.</p>
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+ <p>Alternative Minimum Tax (AMT) is included in the calculation of estimated tax.</p>
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+ <p>The underpayment of estimated tax penalty will not apply to the extent the underpayment of an installment was created or increased by any provision of law that is chaptered during and operative for the taxable year of the underpayment. To request a waiver of underpayment of estimated penalty, follow the directions under General Information E.</p>
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+ <h3>A. Purpose</h3>
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+ <p>Use Part I of form FTB 5805F, Underpayment of Estimated Tax by Farmers and Fishermen, to determine if you, as a farmer or fisherman, paid the required amount of estimated tax. Use Part II to compute your estimated tax penalty if you did not pay enough estimated tax.</p>
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+ <h3>B. Qualifications</h3>
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+ <p>You are a farmer or fisherman if at least two-thirds of your 2018 or 2019 gross income is from farming or fishing. If you need help determining your gross income, get federal Publication 505, Tax Withholding and Estimated Tax.</p>
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+ <p>If you determine that you are not a farmer or fisherman, <strong>do not</strong> use this form. Instead, use form FTB 5805, Underpayment of Estimated Tax by Individuals and Fiduciaries, to determine if you owe an estimated tax penalty.</p>
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+ <h3>C. Required Estimate Payment</h3>
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+ <p>If you are a farmer or fisherman, you are required to make an estimated tax payment of 66 2/3% (.6667) of your 2019 tax or 100% of your 2018 tax, whichever is less. If you are a calendar year taxpayer, your payment must be paid by January 15, 2020. If you are a fiscal year taxpayer, your payment must be paid by the 15th day of the 1st month after the close of your taxable year.</p>
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+ <p>When the estimate due date falls on a weekend or holiday, the deadline to pay without penalty is extended to the next business day.</p>
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+ <h3>D. Exceptions to the Penalty</h3>
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+ <p>You do not owe a penalty for 2019 if any of the following apply:</p>
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+ <ol>
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+ <li>You file your 2019 tax return and pay the full amount of tax due by March 2, 2020.</li>
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+ <li>The tax for 2018, after credits, was less than $500 ($250 if married/registered domestic partner (RDP) filling separately) calculated as follows:
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+ <ul>
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+ <li>Form 540, add line 48, line 61, line 62, and any IRC Section 453A interest from line 63, less the tax on line 34 and less line 71, line 73, and line 74.</li>
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+ <li>Form 540NR, add line 63, line 71, line 72, and any IRC Section 453A interest from line 73, less the tax on line 41 and less line 81, line 83, and line 84.</li>
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+ <li>Form 541, line 28 less the tax on lump‑sum distributions and accumulation distribution of trusts included on line 21b and less line 29 and line 31.</li>
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+ </ul>
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+ </li>
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+ <li>The tax for 2018 (from line 9) is less than $500 ($250 if married/RDP filing separately).</li>
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+ <li>You had no tax liability for 2018 and your 2018 tax return was for a full 12 months (or would have been if you were required to file). You do not need to have had income in each month.</li>
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+ </ol>
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+ <h3>E. Waiver of the Penalty</h3>
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+ <p>All or part of the penalty for underpayment may be waived if either of the following apply:</p>
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+ <ul>
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+ <li>You underpaid the estimated tax because of a casualty, disaster, or other unusual circumstance and it would be against equity and good conscience to impose the penalty.</li>
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+ <li>In 2018 or 2019, you retired after age 62 or became disabled and your underpayment was due to reasonable cause and not willful neglect.</li>
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+ </ul>
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+ <p>To request a waiver you must do all of the following:</p>
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+ <ul>
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+ <li>Complete form FTB 5805F through line 15 without regard to the waiver. Write the amount you want waived in parentheses on the dotted line next to line 16. Subtract this amount from the total penalty you figured without regard to the waiver, and enter the result on line 16.</li>
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+ <li>Check the box on line 16.</li>
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+ <li>Below line 16, explain why you are requesting a waiver of the estimate penalty. If you need more space, attach a statement. Be sure to include your name and tax ID number on each statement you attach.</li>
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+ <li>Enter the amount, if any, from line 16 on Form 540, line 113; Form 540NR, line 123; or Form 541, line 44 and check the box on that line.</li>
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+ </ul>
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+ <h3>F. Amended Tax Returns</h3>
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+ <p>If you file an amended tax return by the due date of your original tax return, use the amounts shown on your amended tax return to figure your underpayment. If you file an amended tax return after the due date of your original tax return, use the amounts shown on the original tax return.</p>
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+ <p><strong>Exception</strong>: If you and your spouse/RDP file a joint tax return after the due date to replace separate tax returns you originally filed by the due date, use the amounts shown on the joint tax return to figure your underpayment. This rule applies only if both original separate tax returns were filed on time.</p>
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+ <p><strong>Important</strong>: Even if <strong>you do not owe a penalty</strong>, do both of the following:</p>
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+ <ul>
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+ <li>Attach this form to the back of your Form 540, Form 540NR, or Form 541.</li>
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+ <li>Check the box on Form 540, line 113; Form 540NR, line 123; or Form 541, line 44 if you are a farmer or a fisherman. This helps the Franchise Tax Board identify you as a farmer or fisherman and correctly process your tax return.</li>
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