California Parents' Election to Report Child's Interest and Dividends

Parents' Election to Report Child's Interest and Dividends
2023 Form 3803 Parents' Election to Report Child's Interest and DividendsTAXABLE YEAR

2023

Parents’ Election to Report
Child’s Interest and Dividends

CALIFORNIA FORM

3803

Attach to Parents’ Form 540 or Form 540 N R.
Name(s) as shown on return

Your SSN or I T I N

Child’s name (first, initial, and last)

Child’s SSN or I T I N

If more than one form FTB 3803 is attached, check here .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .

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Part I — Child’s interest and dividend income to report on your return (The child must be under age 19 or under age 24 and a full time student, see instructions.)
1	a	
Enter your child’s taxable interest income  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 1a	
	b	
Enter your child’s tax-exempt interest income. Do not include this amount
on line 1a. .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 1b	

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2	 Enter your child’s ordinary dividends. If none, enter -0-. If your child received any dividends as a nominee,
see instructions .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 2	

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3	 Enter your child’s capital gain distributions. If your child received any capital gain distributions as a nominee,
see instructions .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 3	

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4	 Add line 1a, line 2, and line 3. If the total is $2,500 or less, skip line 5 and line 6 and go to line 7.
If the total is $12,500 or more, do not file this form. Your child must file his or her own return to report the income .  .  .  .  . 4	

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5	 Base amount. Enter 2,500.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 5	

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6	 Subtract line 5 from line 4. See instructions for where to report this amount .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 6	
	 Go to line 7 below.

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Part II — Tax on the first $2,500 of child’s interest and dividend income
7	 Amount not taxed. Enter 1,250. .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 7	

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8	 Subtract line 7 from line 4. If zero or less, enter -0-  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 8	

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9	Tax.	Is the amount on line 8 less than $1,250?
	 No.	 Enter $13.00 here and see the Note below.
	 Yes.	 Multiply line 8 by 1% (.01). Enter the result here and see the Note below .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 9	

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Note: Add the amount of tax from each form FTB 3803, line 9 to any tax you enter on Form 5 40 or Form 5 40N R, line 31 and check the box labeled
“FTB 3803.”

For Privacy Notice, get FTB 1131 EN-SP.

7481233

FTB 3803  2023

Extracted from PDF file 2023-california-form-3803.pdf, last modified December 2023

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More about the California Form 3803 Individual Income Tax TY 2023

Attach this to the parents' form 540 or 540NR. Information that must be filled in this form includes the child's interest and dividend income.

We last updated the Parents' Election to Report Child's Interest and Dividends in February 2024, so this is the latest version of Form 3803, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 3803 directly from TaxFormFinder. You can print other California tax forms here.

Other California Individual Income Tax Forms:

TaxFormFinder has an additional 174 California income tax forms that you may need, plus all federal income tax forms.

Form Code	Form Name
Form 540	California Resident Income Tax Return Tax Return
Form 540 Booklet	Personal Income Tax Booklet - Forms & Instructions
Form 540 Schedule CA	California Adjustments - Residents
Form 540-ES	Estimated Tax for Individuals Estimated
Form 540-540A Instructions	California 540 Form Instruction Booklet

Download all CA tax forms View all 175 California Income Tax Forms

Form Sources:

California usually releases forms for the current tax year between January and April. We last updated California Form 3803 from the Franchise Tax Board in February 2024.

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About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of California Form 3803

We have a total of thirteen past-year versions of Form 3803 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 Form 3803

2023 Form 3803 Parents' Election to Report Child's Interest and Dividends

2022 Form 3803

2022 Form 3803 Parents' Election to Report Child's Interest and Dividends

2021 Form 3803

2021 Form 3803 Parents' Election to Report Child's Interest and Dividends

2020 Form 3803

2020 Form 3803 Parents' Election to Report Child's Interest and Dividends

2019 Form 3803

2019 Form 3803 Parents' Election to Report Child's Interest and Dividends

2018 Form 3803

2018 Form 3803 - Parents' Election to Report Child's Interest and Dividends

2017 Form 3803

2017 Form 3803 - Parents' Election to Report Child's Interest and Dividends

2016 Form 3803

2016 Form 3803 - Parents' Election to Report Child's Interest and Dividends

2015 Form 3803

2015 Form 3803 -- Parents' Election to Report Child's Interest and Dividends

2014 Form 3803

2014 Form 3803 -- Parents' Election to Report Child's Interest and Dividends

2013 Form 3803

2013 Form 3803 -- Parents' Election to Report Child's Interest and Dividends

2012 Form 3803

2012 Form 3803

2011 Form 3803

2011 Form 3803 -- Parents' Election to Report Child's Interest and Dividends

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