California Manufacturing Enhancement Area Credit Summary

Manufacturing Enhancement Area Credit Summary
2023 Manufacturing Enhancement Area Business Booklet, 3808 California Forms & Instructions
TAXABLE YEAR

2023

Manufacturing Enhancement Area
Credit Summary

Attach to your California tax return.
Name(s) as shown on your California tax return

CALIFORNIA FORM

3808
□ SSN or ITIN  □ CA Corporation no.  □ FEIN
California Secretary of State (SOS) file number

Qualified taxpayer’s SIC code. See instructions. 

___ ___ ___ ___

A.	 Check the appropriate box for your entity type:
□ Individual   □ Estate	
□ Trust  □ C corporation	
□ Exempt organization	
□ Limited liability company	

□ S corporation   □ Partnership
□ Limited liability partnership

B.	 Enter the name of the Manufacturing Enhancement Area (MEA) business:	
C.	 Enter the address (actual location) where the MEA business is conducted:
	

	

D.	 Enter the name of the MEA in which the business and/or investment activity is located.
	

	

E.	 Enter the six-digit Principal Business Activity Code of the MEA Business  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

E	 	

F.	 Total number of employees in the MEA  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F	 	
G.	 Gross annual receipts of the business  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . G	 	
H.	 Total asset value of the business  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . H	 	
Part I  Hiring Credit Carryover. (Complete Schedule Z on Side 2 before you complete this part.)
1	 Hiring credit carryover from Schedule Z, line 6A, column (f) or line 7, column (c)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  1	 	
Part II  Portion of Business Attributable to the Manufacturing Enhancement Area. See Instructions.
2	 Enter the average apportionment percentage of your business that is in the former MEA from Worksheet I, Section A,
line 4. If your operation is entirely within one former MEA, the average apportionment percentage is 100% (1.00) . . . . . . . .  2	 	

For Privacy Notice, get FTB 1131 EN-SP.

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FTB 3808  2023  Side 1

Schedule Z Computation of Credit Carryover Limitations — Manufacturing Enhancement Area
Part I  Computation of Credit Limitations. See instructions.
  1	 Trade or business income. Individuals: Enter the amount from Worksheet I, Section B, line 14, column (c) on
this line and on line 3 (skip line 2). See instructions. Corporations which file a combined report, enter
the taxpayer’s business income apportioned to California (see form FTB 3808, Part II instructions) . . . . . . . . . . . .  		
  2	 Corporations: Enter the average apportionment percentage from Worksheet I, Section A, line 4. See instructions  . . 		
  3	 Multiply line 1 by line 2  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 		
  4	 a	 Compute the amount of tax due using the amount on line 3.
See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	 4a
 	 b	 Enter the amount of tax from Form 540, line 35; Form 540NR, line 42;
Form 541, line 21; Form 100, line 23; Form 100W, line 23; Form 100S, line 21; or
Form 109, line 10. Corporations and S corporations, see instructions . . . . . . . . . .  	 4b
  5	 Enter the smaller of line 4a or line 4b. This is the limitation based on the MEA business income. Go to Part II,
Part III, or Part IV. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	

1		
2		
3		

5

Part II  Limitation of Credits for Corporations, Individuals, Estates, and Trusts. See instructions.
(a)
Credit
name

6  Hiring credit
  carryover

(b)
Total
prior year
carryover

(c)
Total credit
assigned from
form FTB 3544,
Part A, col. (g)

(d)
Total credit
col. (b)
minus col. (c)

(e)
Limitation
based on
MEA business
income

(f)
Credit carryover
used on Sch. P
can never be
greater than col. (d)
or col. (e)

(g)
Total credit
carryover
col. (d) minus
col. (e)

A
B

Part III  Limitation of Credits for S Corporations Only. See instructions.
(a)
Credit
name

(b)
Total prior
year carryover

(c)
Credit carryover used
this year by S corporation

(d)
Carryover
col. (b) minus col. (c)

7  Hiring credit carryover
Part IV  Limitation of Credits for Corporations and S Corporations Subject to Paying Only the Minimum Franchise Tax. See instructions.
(a)
Credit
name

(b)
Total prior
year carryover

(c)
Total credit assigned
from form FTB 3544, Part A, col. (g)

8  Hiring credit carryover

See How to Claim the Credit Carryover, in the instructions.

Side 2  FTB 3808  2023

7572233

(d)
Total credit carryover
col. (b) minus col. (c)