California Deferred Intercompany Stock Account (DISA) and Capital Gains Information

Deferred Intercompany Stock Account (DISA) and Capital Gains Information
Form 3726
TAXABLE YEAR

2023

Deferred Intercompany Stock Account (DISA)
and Capital Gains Information

CALIFORNIA FORM

3726

Attach to Form 100 or Form 100W.
Corporation name (distribution recipient) 	

California corporation number

Complete a separate form FTB 3726 for each corporation that received the distribution.
Part I	 Prior Years DISA Information (Cal. Code Regs., tit. 18 section 25106.5-1(b)(8)). Attach additional sheets if necessary.
	
Fill out Part l completely to satisfy the annual disclosure requirements.
(a)
Name of distributor

(b)
Year of
deferral
(yyyy)

(c)
Ownership
percentage at
time of
distribution

(d)
Current
ownership
percentage

(e)
DISA balance at
beginning of taxable year

(f)
Current year capital
contributions

(g)
DISA balance
at end of taxable year
(column (e) less
column (f))

Part II	 Current Year DISA Information. Attach additional sheets if necessary. Complete this part to calculate the current taxable year DISA balances that are required to be disclosed.

8131233

(a)
Name of distributor

(b)
Percentage
of
ownership
of dividend
distributor

(c)
Distribution
amount

(d)
Amount from
column (c) paid out
of current year E&P

(e)
(f)
(g)
Amount from
Amount from
Deferred capital gains
column (c) paid out
column (c)
(current year DISA
of accumulated E&P reducing basis of the balance) (column (c)
distributors stock less the sum of columns
(d), (e), & (f))

Part III	 DISA Capital Gains Recognized This Taxable Year (Cal. Code Regs., tit. 18 section 25106.5-1(f)(1)(B)). Attach additional sheets if necessary.
	
Check column (g), Box A if the gain is a short-term capital gain.
	
Check column (g), Box B if partial sale of stock.
(a)
Name of distributor

(b)
Year of
deferral
(yyyy)

(c)
Type of
triggering event

(d)
DISA balance

(e)
Recognition ratio

 1

FTB 3726  2023

  2	 Short-term DISA capital gains. Add the amounts in Line 1, column (f) where column (g), Box A is checked. Enter here and on Form 100 or 100W, Side 6,
	 Schedule D, Part I, line 1, column (f). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  3	 Long-term DISA capital gains. Add the amounts in Line 1, column (f) where column (g), Box A is not checked. Enter here and on Form 100 or 100W, Side 6,
	 Schedule D, Part II, line 5, column (f). See instructions  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

(f)
Amount of
capital gain recognized
(column (d) x (e))

(g)
Box A

Box B