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California Installment Sale Income
Extracted from PDF file 2023-california-form-3805-e.pdf, last modified November 2023Installment Sale Income
TAXABLE YEAR 2023 CALIFORNIA FORM Installment Sale Income Attach to your California tax return. Use a separate form for each sale or other disposition of property on the installment method. Name(s) as shown on tax return 1 Description of property 2 a Date acquired (mm/dd/yyyy) 3805E SSN, ITIN, FEIN, CA SOS file no., or CA corporation no. 2b Date sold (mm/dd/yyyy) 3 Was the property sold to a related party after December 31, 1980? If “Yes,” complete Part III for the year of sale and 2 years after the year of the sale unless you received the final payment during the tax year. . . . . . . . . . . . . . . . . . . . . . Yes No 4 Reserved for future use. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No Part I Gross Profit and Contract Price. Complete this part for the year of sale only. 5 Selling price including mortgages and other debts (do not include stated or unstated interest) . . . . . . . . . 6 Mortgages and other debts the buyer assumed or took the property subject 6 to, but not new mortgages the buyer got from a bank or other source . . . . . . . . . . . . . . . . 00 5 . 00 7 Subtract line 6 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 . 00 8 Cost or other basis of property sold . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 . 00 9 Depreciation allowed or allowable. Use California amounts . . . . . . . . . . . . . . . . . . . . . . . 9 . 00 10 Adjusted basis. Subtract line 9 from line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 . 00 11 Commissions and other expenses of sale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 . 00 12 Income recapture from Schedule D-1, Part III and Part IV. See instructions. . . . . . . . . . . . 12 . 00 13 Add line 10, line 11, and line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 . 00 14 Subtract line 13 from line 5. If zero or less, stop here. Do not complete the rest of this form . . . . . . . . . . . 15 If the above property was your main home, using California amounts, enter your excluded gain. Otherwise, enter -0-. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 . 00 15 . 00 16 Gross profit. Subtract line 15 from line 14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 . 00 17 Subtract line 13 from line 6. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 . 00 18 Contract price. Add line 7 and line 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 . 00 Part II Installment Sale Income. Complete this part for the year of sale and any year you receive a payment or have certain debts you must treat as payments on installment obligations. 19 Gross profit percentage (expressed as a decimal amount, see instructions). Divide line 16 by line 18. For years after the sale, see instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 20 For year of sale only – Enter amount from line 17 above. Otherwise, enter -0- . . . . . . . . . . . . . . . . . . . 20 . 00 21 Payments received during the year (do not include stated or unstated interest) . . . . . . . . . . . . . . . . . . . 21 . 00 22 Add line 20 and line 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 . 00 For Privacy Notice, get FTB 1131 EN-SP. 7501233 . FTB 3805E 2023 Side 1 23 Payments received in prior years (do not include stated or unstated interest) . . . . . . . . . . . 00 23 24 Installment sale income. Multiply line 22 by line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 . 00 25 Enter the part of line 24 that is ordinary income under recapture rules. See instructions . . . . . . . . . . . . . . 26 Subtract line 25 from line 24. Enter the result here and on Schedule D (540, 540NR, 541, 565, 568, or 100S) or Schedule D-1 . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 . 00 26 . 00 Part III Related Party Installment Sale Income. Do not complete this part if you received the final installment payment this taxable year. 27 Name, address, and taxpayer identification number of related party 28 Did the related party, during this taxable year, resell or dispose of the property (“second disposition”)? . . . . . . . . . . . . . . . . Yes No 29 If you checked “Yes,” on line 28, complete line 30 through line 37 below unless one of the following conditions is met. Check only the box that applies. a The second disposition was more than two years after the first disposition (other than dispositions of marketable securities). If this box is checked, enter the date of the disposition (mm/dd/yyyy) . . . . . . . . . . . . b The first disposition was a sale or exchange of stock to the issuing corporation. c The second disposition was an involuntary conversion where the threat of conversion occurred after the first disposition. d The second disposition occurred after the death of the original seller or buyer. e It can be established to the satisfaction of the Franchise Tax Board that tax avoidance was not a principal purpose for either of the dispositions. If you check this box, attach an explanation. 30 Selling price of property sold by related party. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 . 00 31 Enter contract price from line 18 for year of first sale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 . 00 32 Enter the smaller of line 30 or line 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 . 00 33 Total payments received by the end of your 2023 taxable year. Add line 22 and line 23 . . . . . . . . . . . . . . 33 . 00 34 Subtract line 33 from line 32. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 . 00 35 Multiply line 34 by the gross profit percentage on line 19 for year of first sale . . . . . . . . . . . . . . . . . . . . 35 . 00 36 Enter the part of line 35 that is ordinary income under recapture rules. See instructions . . . . . . . . . . . . . 37 Subtract line 36 from line 35. Enter the result here and on Schedule D (540, 540NR, 541, 565, 568, or 100S) or Schedule D-1 . . . . . . . . . . . . . . . . . . . . . . . . . . . 36 . 00 37 . 00 Side 2 FTB 3805E 2023 7502233
2023 Form 3805E Installment Sale Income
More about the California Form 3805-E Individual Income Tax TY 2023
We last updated the Installment Sale Income in January 2024, so this is the latest version of Form 3805-E, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 3805-E directly from TaxFormFinder. You can print other California tax forms here.
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TaxFormFinder has an additional 174 California income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
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| Form 540 | California Resident Income 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 |
| Form 540-540A Instructions | California 540 Form Instruction Booklet |
View all 175 California Income Tax Forms
Form Sources:
California usually releases forms for the current tax year between January and April. We last updated California Form 3805-E from the Franchise Tax Board in January 2024.
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 3805-E
We have a total of thirteen past-year versions of Form 3805-E in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form 3805-E
2023 Form 3805E Installment Sale Income
2022 Form 3805-E
2022 CALIFORNIA Form 3805E Installment Sale Income
2021 Form 3805-E
2021 Form 3805E Installment Sale Income
2020 Form 3805-E
2020 Form 3805 E - Installment Sale Income
2019 Form 3805-E
2019 Form 3805 E - Installment Sale Income California
2018 Form 3805-E
2018 Form 3805-E - Installment Sale Income California
2017 Form 3805-E
2017 Form 3805E - Installment Sale Income
2016 Form 3805-E
2016 Form 3805E - Installment Sale Income
2015 Form 3805-E
2015 Form 3805E -- Installment Sale Income
2014 Form 3805-E
2014 Form 3805E -- Installment Sale Income
2013 Form 3805-E
2013 Form 3805E -- Installment Sale Income
2012 Form 3805-E
2012 Form 3805E
2011 Form 3805-E
2011 Form 3805E -- Installment Sale Income
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