California California Tax Forms and Related Federal Forms

California Tax Forms and Related Federal Forms
2023 FTB Publication 1006 California Tax Forms and Related Federal Forms
FTB Publication

2023
California Tax Forms and
Related Federal Forms

1006

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Page 2  FTB Pub. 1006  2023

FRANCHISE TAX
BOARD (FTB)
FORMS

CALIFORNIA FORM – Title or Description

100

California Corporation Franchise or Income Tax Return

Sch H (100)
Sch P (100)
Sch R
Sch R-7
100-ES
FTB 3577
FTB 3586
FTB 3885
100S
Sch B (100S)
Sch C (100S)
Sch D (100S)
Sch H (100S)
Sch K-1 (100S)
Sch QS (100S)
100W
Sch H (100W)
Sch P (100W)
100-WE
FTB 1115
FTB 1117
FTB 2416
FTB 2424
100X
109
199

Dividend Income Deduction
Alternative Minimum Tax and Credit Limitations — Corporations
Apportionment and Allocation of Income
Election to File a Unitary Taxpayers’ Group Return
Corporation Estimated Tax
Pending Audit Tax Deposit Voucher for Corporations
Payment Voucher for Corporations and Exempt Organizations e-filed Returns
Corporation Depreciation and Amortization
California S Corporation Franchise or Income Tax Return
S Corporation Depreciation and Amortization
S Corporation Tax Credits
S Corporation Capital Gains and Losses and Built-In Gains
S Corporation Dividend Income Deduction
Shareholder’s Share of Income, Deductions, Credits, etc.
Qualified Subchapter S Subsidiary (QSub) Information
California Corporation Franchise or Income Tax Return — Water’s-Edge Filers
Dividend Income Deduction — Water’s-Edge Filers
Alternative Minimum Tax and Credit Limitations — Water’s-Edge Filers
Water’s-Edge Election
Request for Consent for a Water’s-Edge Re-Election
Request to Terminate Water’s-Edge Election
Schedule of Included Controlled Foreign Corporations (CFC)
Water’s-Edge Foreign Investment Interest Offset
Amended Corporation Franchise or Income Tax Return
California Exempt Organization Business Income Tax Return
California Exempt Organization Annual Information Return

540
540-ES
FTB 3885A
Sch CA (540)

California Resident Income Tax Return
Estimated Tax for Individuals
Depreciation and Amortization Adjustments
California Adjustments — Residents

Sch D (540)
Sch D-1
Sch G-1
Sch P (540)
Sch S
Sch W-2
540 2EZ
540NR

California Capital Gain or Loss Adjustment
Sales of Business Property
Tax on Lump-Sum Distributions
Alternative Minimum Tax and Credit Limitations — Residents
Other State Tax Credit
Wage and Tax Statement
California Resident Income Tax Return
California Nonresident or Part-Year Resident Income Tax Return

Sch 1067A
Sch 1067B
FTB 3864
FTB 3576
Sch CA (540NR)

Nonresident Group Return Schedule
Group Nonresident Return Payment Transfer Request
Group Nonresident Return Election
Pending Audit Tax Deposit Voucher for Individuals
California Adjustments — Nonresidents or Part-Year Residents

Sch D (540NR)
Sch P (540NR)
Sch X
541
Sch D (541)
Sch J (541)
Sch K-1 (541)
Sch P (541)
541-A
541-B
541-ES
541-QFT
541-T
FTB 3885F (541)

California Capital Gain or Loss Adjustment
Alternative Minimum Tax and Credit Limitations — Nonresidents or Part-Year Residents
California Explanation of Amended Return Changes
California Fiduciary Income Tax Return
Capital Gain or Loss
Trust Allocation of an Accumulation Distribution
Beneficiary’s Share of Income, Deductions, Credits, etc.
Alternative Minimum Tax and Credit Limitations – Fiduciaries
Trust Accumulation of Charitable Amounts
Charitable Remainder and Pooled Income Trusts
Estimated Tax for Fiduciaries
California Income Tax Return for Qualified Funeral Trusts
California Allocation of Estimated Tax Payments to Beneficiaries
Depreciation and Amortization

{

{
{

{
{

RELATED
FEDERAL FORM

MAY USE
FEDERAL FORM

1120, 1120-F
1120-FSC, 1120-H
1120-POL, 1120-RIC
1120-REIT
Sch D (1120)
None
None
None
851
1120-W
None
None
4562
1120-S
4562
None
Sch D (1120-S)
None
Sch K-1 (1120-S)
None
None
None
None
None
None
None
None
None
1120X
990-T
990, 990-EZ, 990-PF
Sch A (990)
1040
1040-ES
4562
1040, Sch 1 (1040),
Sch A (1040)
Sch D (1040)
4797
4972
6251
None
None
None
1040
1040NR
None
None
None
None
1040, Sch 1 (1040),
Sch A (1040)
Sch D (1040)
6251
1040X
1041
Sch D (1041)
Sch J (1041)
Sch K-1 (1041)
Sch I (1041)
1041-A
5227
1041-ES
1041-QFT
1041-T
4562

No
No
No
No
No
Not applicable
Not applicable
Not applicable
No
No
Not applicable
Not applicable
No
No
No
Not applicable
No
Not applicable
No
Not applicable
Not applicable
Not applicable
Not applicable
Not applicable
Not applicable
Not applicable
Not applicable
Not applicable
No
No
No
No
No
No
No
No

See Notes

No
No
No
No
Not applicable
Not applicable
Not applicable
No
No
Not applicable
Not applicable
Not applicable
Not applicable
No
No
No
No
No
No
No
No
No
No
No
No
No
No
No

FTB Pub. 1006  2023  Page 3

CALIFORNIA FORM – Title or Description

FTB FORMS
565
Sch D (565)
Sch EO (565)
Sch K-1 (565)
FTB 3579
FTB 3885P (565)
568
Sch D (568)
Sch EO (568)
Sch K-1 (568)
FTB 3578
FTB 3832
FTB 3885L (568)
570
587
588
589
590
590-P
592
592-A
592-B
592-F
592-PTE
592-Q
592-V
593
593-V
FTB 3461
FTB 3500
FTB 3500A
FTB 3502
FTB 3503
FTB 3504
FTB 3506
FTB 3507
FTB 3509
FTB 3510
FTB 3514
FTB 3516 (Page 1)
FTB 3516 (Page 2)
FTB 3519
FTB 3520 BE
FTB 3520 PIT
FTB 3520 RVK
FTB 3521
FTB 3522
FTB 3523
FTB 3525
FTB 3526
FTB 3531
FTB 3532
FTB 3533
FTB 3533-B
FTB 3534
FTB 3535
FTB 3536
FTB 3537
FTB 3538
FTB 3539
FTB 3540
FTB 3541
FTB 3544
FTB 3546
FTB 3547
FTB 3548

Partnership Return of Income
Capital Gain or Loss
Pass-Through Entity Ownership
Partner’s Share of Income, Deductions, Credits, etc.
Pending Audit Tax Deposit Voucher for LPs, LLPs, and REMICs
Depreciation and Amortization
Limited Liability Company Return of Income
Capital Gain or Loss
Pass-Through Entity Ownership
Member’s Share of Income, Deductions, Credits, etc.
Pending Audit Tax Deposit Voucher for Limited Liability Companies (LLCs)
Limited Liability Company Nonresident Members’ Consent
Depreciation and Amortization
Nonadmitted Insurance Tax Return
Nonresident Withholding Allocation Worksheet
Nonresident Withholding Waiver Request
Nonresident Reduced Withholding Request
Withholding Exemption Certificate
Nonresident Withholding Exemption Certificate for Previously Reported Income
Resident and Nonresident Withholding Statement
Payment Voucher for Foreign Partner or Member Withholding
Resident and Nonresident Withholding Tax Statement
Foreign Partner or Member Annual Return
Pass -Through Entity Annual Withholding Return
Payment Voucher for Pass -Through Entity Withholding
Payment Voucher for Resident and Nonresident Withholding
Real Estate Withholding Statement
Payment Voucher for Real Estate Withholding
California Limitation on Business Losses
Exemption Application
Submission of Exemption Request
Nonprofit Corporation Request for Pre-Dissolution Tax Abatement
Natural Heritage Preservation Credit
Enrolled Tribal Member Certification
Child and Dependent Care Expenses Credit
Prison Inmate Labor Credit
Political or Legislative Activities by Section 23701d Organizations
Credit for Prior Year Alternative Minimum Tax — Individuals or Fiduciaries
California Earned Income Tax Credit
Request for Copy of Personal Income Tax or Fiduciary Tax Return
Request for Copy of Corporation, Exempt Organization, Partnership, or Limited
Liability Company Tax Return
Payment for Automatic Extension for Individuals
Business Entity or Group Nonresident Power of Attorney Declaration
Individual or Fiduciary Power of Attorney Declaration
Power of Attorney Declaration Revocation
Low-Income Housing Credit
LLC Tax Voucher
Research Credit
Substitute for Form W-2, Wage and Tax Statement, or Form 1099-R, Distributions
From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs,
Insurance Contracts, etc.
Investment Interest Expense Deduction
California Competes Tax Credit
Head of Household Filing Status Schedule
Change of Address for Individuals
Change of Address for Businesses, Exempt Organizations, Estates and Trusts
Tax Information Authorization
Tax Information Authorization Revocation
Estimated Fee for LLCs
Payment for Automatic Extension for LLCs
Payment for Automatic Extension for LPs, LLPs, and REMICs
Payment for Automatic Extension for Corporations and Exempt Organizations
Credit Carryover and Recapture Summary
California Motion Picture and Television Production Credit
Assignment of Credit
Enhanced Oil Recovery Credit
Donated Agricultural Products Transportation Credit
Disabled Access Credit for Eligible Small Businesses

Page 4  FTB Pub. 1006  2023

RELATED
FEDERAL FORM

MAY USE
FEDERAL FORM
See Notes

1065
Sch D (1065)
None
Sch K-1 (1065)
None
4562
None
Sch D (1065)
None
Sch K-1 (1065)
None
None
4562
None
None
None
8804-C
None
None
1042, 8804
8813
1042-S, 8805
1042, 8804
1042, 8804
None
None
8288, 8288-A
None
461
1023, 1023-EZ, 1024
1023, 1023-EZ, 1024
None
None
None
2441
None
None
8801
Sch EIC (1040)
4506
4506

No
No
No
No
Not applicable
No
Not applicable
No
Not applicable
No
Not applicable
Not applicable
No
Not applicable
Not applicable
Not applicable
No
Not applicable
Not applicable
No
No
No
No
No
Not applicable
Not applicable
No
Not applicable
Yes
No
No
Not applicable
Not applicable
Not applicable
No
Not applicable
Not applicable
No
No
No
No

None
2848
2848
2848
8586
None
6765
4852

Not applicable
No
No
No
No
Not applicable
No
Yes

4952
None
None
8822
8822-B
8821
8821
None
None
None
None
None
None
None
8830
None
8826

No
Not applicable
Not applicable
Yes
Yes
No
No
Not applicable
Not applicable
Not applicable
Not applicable
Not applicable
Not applicable
Not applicable
No
Not applicable
No

FTB FORMS
FTB 3551
FTB 3554
FTB 3561C PC
FTB 3563
FTB 3567
FTB 3568
FTB 3574
FTB 3580
FTB 3581
FTB 3582
FTB 3582-X
FTB 3586
FTB 3587
FTB 3588
FTB 3592
FTB 3596
FTB 3725
FTB 3726
FTB 3800
FTB 3801
FTB 3801-CR
FTB 3802
FTB 3803
FTB 3804
FTB 3804-CR
FTB 3805E
FTB 3805P

CALIFORNIA FORM – Title or Description

Sale of Credit Attributable to an Independent Film
New Employment Credit
Financial Statement
Payment for Automatic Extension for Fiduciaries
Installment Agreement Request
Alternative Identifying Information for the Dependent Exemption Credit
Special Election for Business Trusts and Certain Foreign Single Member LLCs
Application and Election to Amortize Certified Pollution Control Facility
Tax Deposit Refund and Transfer Request
Payment Voucher for Individual e-filed Returns
Payment Voucher for Individual e-filed Amended Returns
Payment Voucher for Corporations and Exempt Organizations e-filed Returns
Payment Voucher for LP, LLP, and REMIC e-filed Returns
Payment Voucher for LLC e-filed Returns
College Access Tax Credit
Paid Preparer’s Due Diligence Checklist for California Earned Income Tax Credit
Assets Transferred from Corporation to Insurance Company
Deferred Intercompany Stock Account (DISA) and Capital Gains Information
Tax Computation for Certain Children with Unearned Income
Passive Activity Loss Limitations
Passive Activity Credit Limitations
Corporate Passive Activity Loss and Credit Limitations
Parents’ Election to Report Child’s Interest and Dividends
Pass-Through Entity Elective Tax Calculation
Pass-Through Entity Elective Tax Credit
Installment Sale Income
Additional Taxes on Qualified Plans (including IRAs) and Other
Tax-Favored Accounts
FTB 3805Q
Net Operating Loss (NOL) Computation and NOL and Disaster Loss
Limitations — Corporations
FTB 3805V
Net Operating Loss (NOL) Computation and NOL and Disaster Loss
Limitations — Individuals, Estates, and Trusts
FTB 3805Z
Enterprise Zone Deduction and Credit Summary
FTB 3807
Local Agency Military Base Recovery Area Deduction and Credit Summary
FTB 3808
Manufacturing Enhancement Area Credit Summary
FTB 3809
Targeted Tax Area Deduction and Credit Summary
FTB 3814
New Donated Fresh Fruits or Vegetables Credit
FTB 3820
High-Road Cannabis Tax Credit
FTB 3821
Cannabis Equity Tax Credit
FTB 3831
Homeless Hiring Tax Credit
FTB 3834
Interest Computation Under the Look-Back Method
for Completed Long-Term Contracts
FTB 3835
State Historic Rehabilitation Tax Credit
FTB 3840
California Like-Kind Exchanges
FTB 3843
Payment Voucher for Fiduciary e-filed Returns
FTB 3853
Health Coverage Exemptions and Individual Shared Responsibility Penalty
FTB 3893
Pass-Through Entity Elective Tax Payment Voucher
FTB 3895
California Health Insurance Marketplace Statement
FTB 3913
Moving Expense Deduction
FTB 4197
Information on Tax Expenditure Items
FTB 5805
Underpayment of Estimated Tax by Individuals and Fiduciaries
FTB 5805F
Underpayment of Estimated Tax by Farmers and Fishermen
FTB 5806
Underpayment of Estimated Tax by Corporations
FTB 5870A
Tax on Accumulation Distribution of Trusts
FTB 8453
California e-file Return Authorization for Individuals
FTB 8453-BE (PMT) California Payment Authorization for Business Entities
FTB 8453-C
California e-file Return Authorization for Corporations
FTB 8453-EO
California e-file Return Authorization for Exempt Organizations
FTB 8453-FID
California e-file Return Authorization for Fiduciaries
FTB 8453-FID (PMT) California Payment for Automatic Extension and Estimate Payment Authorization for
Fiduciaries
FTB 8453-LLC
California e-file Return Authorization for Limited Liability Companies
FTB 8453-OL
California Online e-file Return Authorization for Individuals
FTB 8453-P
California e-file Return Authorization for Partnerships
FTB 8453 (PMT)
California Payment for Automatic Extension and Estimate Payment Authorization for
Individuals
FTB 8454
e-file Opt-Out Record for Individuals
FTB 8455
California e-file Payment Record for Individuals
FTB 8455-FID
California e-file Payment Record for Fiduciaries
FTB 8879
California e-file Signature Authorization for Individuals
FTB 8879-FID
California e-file Signature Authorization for Fiduciaries
FTB 8879 (PMT)
California Electronic Funds Withdrawal Payment Signature Authorization for
Individuals and Fiduciaries

RELATED
FEDERAL FORM

MAY USE
FEDERAL FORM
See Notes

None
None
433-F
None
433-D
None
None
None
None
None
None
None
None
None
None
8867
None
None
8615
8582
8582-CR
8810
8814
None
None
6252
5329

Not applicable
Not applicable
No
Not applicable
No
Not applicable
Not applicable
Not applicable
Not applicable
Not applicable
Not applicable
Not applicable
Not applicable
Not applicable
Not applicable
No
Not applicable
Not applicable
No
No
No
No
No
Not applicable
Not applicable
No
No

None

Not applicable

None

Not applicable

None
None
None
None
None
None
None
None
8697

Not applicable
Not applicable
Not applicable
Not applicable
Not applicable
Not applicable
Not applicable
Not applicable
No

None
8824
None
None
None
1095-A
3903
None
2210
2210-F
2220
4970
8453
None
8453-C
8453-EO
8453-FE
None

Not applicable
Yes(3)
Not applicable
No
Not applicable
No
No
Not Applicable
No
No
No
No
No
Not applicable
No
No
No
Not applicable

None
None
8453-PE
None

Not applicable
Not applicable
No
Not applicable

None
None
None
8879
8879-F
None

Not applicable
Not applicable
Not applicable
No
No
Not applicable
FTB Pub. 1006  2023  Page 5

Employment
Development
Department (EDD)
FORMS
DE 1 (2)
DE 4
DE 4P
DE 4S
DE 9
DE 9C

Commercial Employer Account Registration and Update Form
Employee’s Withholding Allowance Certificate
Withholding Certificate for Pension or Annuity Payments
Request for State Income Tax Withholding From Sick Pay
Quarterly Contribution Return and Report of Wages
Quarterly Contribution Return and Report of Wages (Continuation)

FEDERAL
FORM NUMBER
SS-4
T (Timber)
W-2
W-2G
W-3
W-4
W-4P
W-4S
W-9
56
433-D
433-F
461
706
851
907
926
941
966
970
982

RELATED
FEDERAL FORM

CALIFORNIA FORM – Title or Description

SS-4
W-4
W-4P
W-4S
941
941
RELATED
CALIFORNIA FORM

FEDERAL FORM – Title or Description

(FTB FORM unless noted)

MAY USE
FEDERAL FORM
See Notes

No
Yes
Yes
Yes
No
No
MAY USE
FEDERAL FORM
See Notes

Application for Employer Identification Number
Forest Activities Schedule
Wage and Tax Statement
Certain Gambling Winnings
Transmittal of Wage and Tax Statements
Employee’s Withholding Certificate
Withholding Certificate for Periodic Pension or Annuity Payments
Request for Federal Income Tax Withholding From Sick Pay
Request for Taxpayer Identification Number and Certification
Notice Concerning Fiduciary Relationship
Installment Agreement
Collection Information Statement
Limitation on Business Losses
United States Estate (and Generation-Skipping Transfer) Tax Return
Affiliations Schedule
Agreement to Extend the Time to Bring Suit
Return by a U.S. Transferor of Property to a Foreign Corporation
Employer’s Quarterly Federal Tax Return
Corporate Dissolution or Liquidation
Application to Use LIFO Inventory Method
Reduction of Tax Attributes Due to Discharge of Indebtedness
(and Section 1082 Basis Adjustment)
Return of Organization Exempt from Income Tax
Public Charity Status and Public Support

DE 1 (EDD Form) (2)
None
None
None
None
DE 4 (EDD Form)
DE 4P (EDD Form)
DE 4S (EDD Form)
None
None
FTB 3567
FTB 3561C PC
FTB 3461
None
Sch R-7 (100)
None
None
DE 9 (EDD Form)
None
None
None
199
199

No
No

199
199

No
No

1024

Short Form Return of Organization Exempt from Income Tax
Return of Private Foundation or Section 4947(a)(1) Trust
Treated as a Private Foundation
Exempt Organization Business Income Tax Return
Application for Recognition of Exemption Under Section 501(c)(3) of the
Internal Revenue Code
Streamlined Application for Recognition of Exemption Under Section 501(c)(3)
of the Internal Revenue Code
Application for Recognition of Exemption Under Section 501(a)

1040

U.S. Individual Income Tax Return

No
No
No
No
No
No
No
No

Sch 1 (1040)

Additional Income and Adjustments to Income

Sch 2 (1040)
Sch 3 (1040)
Sch A (1040)
Sch B (1040)
Sch C (1040)
Sch D (1040)

Additional Taxes
Additional Credits and Payments
Itemized Deductions
Interest and Ordinary Dividends
Profit or Loss From Business (Sole Proprietorship)
Capital Gains and Losses

Sch E (1040)
Sch EIC (1040)
Sch F (1040)
Sch R (1040)
1040-ES
1040NR
1040-SR
1040-V
1040X

Supplemental Income and Loss
Earned Income Credit
Profit or Loss From Farming
Credit for the Elderly or the Disabled
Estimated Tax for Individuals
U.S. Nonresident Alien Income Tax Return
U.S. Tax Return for Seniors
Payment Voucher
Amended U.S. Individual Income Tax Return

109
FTB 3500
FTB 3500A
FTB 3500
FTB 3500A
FTB 3500
FTB 3500A
540, 540NR,
Sch CA (540, 540NR)
(If SMLLC, get Form
568 Booklet.)
540, 540NR,
Sch CA (540, 540NR)
540, 540NR
540, 540NR
Sch CA (540, 540NR)
None
None
Sch D (540)
Sch D (540NR)
None
FTB 3514
None
Not applicable
540-ES
540, 540NR
540, 540NR
None
Sch X

990
990 or 990-EZ
(Sch A)
990-EZ
990-PF
990-T
1023
1023-EZ

Page 6  FTB Pub. 1006  2023

{
{
{

{

{

{

No
Yes
Yes
Yes
No
Yes
Yes
Yes
Yes
Yes
No
No
Yes
Not applicable
No
Yes
Yes
No
Yes
Yes
Yes

No
No
No
Yes
Yes
Yes
No
No
Yes
No
Yes
Not applicable
No
No
No
No
No

FEDERAL
FORM NUMBER
1041
Sch D (1041)
Sch I (1041)
Sch J (1041)
Sch K-1 (1041)
1041-A
1041-ES
1041-QFT
1041-T
1042
1042-S
1065
Sch D (1065)
Sch K-1 (1065)
1094-B
1094-C
1095-A
1095-B
1095-C
1096
1098
1099-A
1099-B
1099-C
1099-DIV
1099-G
1099-INT
1099-LTC
1099-MISC
1099-NEC
1099-OID
1099-QA
1099-PATR
1099-R
1099-S
1099-SA
1120
Sch D (1120)
1120-F
1120-FSC
1120-H
1120-IC-DISC
1120-POL
1120-REIT
1120-RIC
1120-S
Sch D (1120-S)
Sch K-1 (1120-S)
Sch M-3
Sch UTP
1120-W
1120X
1125-A
1125-E
1128
1138
1310
2106
2120
2210
2210-F
2220
2350

FEDERAL FORM – Title or Description
U.S. Income Tax Return for Estates and Trusts
Capital Gains and Losses
Alternative Minimum Tax — Estates and Trusts
Accumulation Distribution for Certain Complex Trusts
Beneficiary’s Share of Income, Deductions, Credits, etc.
U.S. Information Return Trust Accumulation of Charitable Amounts
Estimated Income Tax for Estates and Trusts
U.S. Income Tax Return for Qualified Funeral Trusts
Allocation of Estimated Tax Payments to Beneficiaries
Annual Withholding Tax Return for U.S. Source Income of Foreign Persons
Foreign Person’s U.S. Source Income Subject to Withholding
U.S. Return of Partnership Income
Capital Gains and Losses
Partner’s Share of Income, Deductions, Credits, etc.
Transmittal of Health Coverage Information Returns
Transmittal of Employer-Provided Health Insurance Offer and Coverage Information
Returns
Health Insurance Marketplace Statement
Health Coverage
Employer-Provided Health Insurance Offer and Coverage
Annual Summary and Transmittal of U.S. Information Returns
Mortgage Interest Statement
Acquisition or Abandonment of Secured Property
Proceeds From Broker and Barter Exchange Transactions
Cancellation of Debt
Dividends and Distributions
Certain Government Payments
Interest Income
Long-Term Care and Accelerated Death Benefits
Miscellaneous Income
Nonemployee Compensation
Original Issue Discount
Distributions from ABLE Accounts
Taxable Distributions Received From Cooperatives
Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs,
Insurance Contracts, etc.
Proceeds from Real Estate Transactions
Distributions From an HSA, Archer MSA, or Medicare Advantage MSA
U.S. Corporation Income Tax Return
Capital Gains and Losses
U.S. Income Tax Return of a Foreign Corporation
U.S. Income Tax Return of a Foreign Sales Corporation
U.S. Income Tax Return for Homeowners Associations
Interest Charge Domestic International Sales Corporation Return
U.S. Income Tax Return for Certain Political Organizations
U.S. Income Tax Return for Real Estate Investment Trusts
U.S. Income Tax Return for Regulated Investment Companies
U.S. Income Tax Return for an S Corporation
Capital Gains and Losses and Built-In Gains
Shareholder’s Share of Income, Deductions, Credits, etc.
Net Income (Loss) Reconciliation for Corporations With Total
Assets of $10 Million or More
Uncertain Tax Position Statement
Estimated Tax for Corporations
Amended U.S. Corporation Income Tax Return
Cost of Goods Sold
Compensation of Officers
Application to Adopt, Change, or Retain a Tax Year
Extension of Time for Payment of Taxes by a Corporation Expecting a Net Operating
Loss Carryback
Statement of Person Claiming Refund Due a Deceased Taxpayer
Employee Business Expenses
Multiple Support Declaration
Underpayment of Estimated Tax by Individuals, Estates and Trusts
Underpayment of Estimated Tax by Farmers and Fishermen
Underpayment of Estimated Tax by Corporations
Application for Extension of Time to File U.S. Income Tax Return

RELATED
CALIFORNIA FORM
(FTB FORM unless noted)

MAY USE
FEDERAL FORM
See Notes

541
Sch D (541)
Sch P (541)
Sch J (541)
Sch K-1 (541)
541-A
541-ES
541-QFT
541-T
592, 592-F
592-B
565
Sch D (565)
Sch K-1 (565)
None
None

No
No
No
No
No
No
No
No
No
No
No
No
No
No
Yes
Yes

FTB 3895
None
None
None
None
None
None
None
None
None
None
None
None
None
None
None
None
None

No
Yes
Yes
Yes
Yes(1)
Yes(1)
Yes(1)
Yes(1)
Yes(1)
Yes(1)
Yes(1)
Yes(1)
Yes(1)
Yes(1)
Yes(1)
Yes(1)
Yes(1)
Yes(1)

None
None
100
100
100
100
100
100
100
100
100
100S
Sch D (100S)
Sch K-1 (100S)
None

Yes(1)
Yes(1)
No
No
No
No
No
No
No
No
No
No
No
No
No

None
100-ES
100X
100
100
None
None

Yes
No
No
No
No
Yes
No

None
None
None
FTB 5805
FTB 5805F
FTB 5806
Not applicable

Yes
Yes
Yes
No
No
No
Not applicable

FTB Pub. 1006  2023  Page 7

FEDERAL
FORM NUMBER
2441
2678
2848

Child and Dependent Care Expenses
Employer/Payer Appointment of Agent
Power of Attorney and Declaration of Representative

3115
3468
3800
3903
4137
4255
4461
4466
4506

Application for Change in Accounting Method
Investment Credit
General Business Credit
Moving Expenses
Social Security and Medicare Tax on Unreported Tip Income
Recapture of Investment Credit
Application for Approval of Master or Prototype or Volume Submitter
Defined Contribution Plans
Corporation Application for Quick Refund of Overpayment of Estimated Tax
Request for Copy of Tax Return

4562

Depreciation and Amortization

4669
4670
4684
4797
4835
4852

5498
5754
5884
6198

Statement of Payments Received
Request for Relief of Payment of Certain Withholding Taxes
Casualties and Thefts
Sales of Business Property
Farm Rental Income and Expenses
Substitute for Form W-2, Wage and Tax Statement, or Form 1099-R, Distributions
From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs,
Insurance Contracts, Etc.
Application for Automatic Extension of Time to File U.S. Individual
Income Tax Return
Investment Interest Expense Deduction
Tax on Accumulation Distribution of Trusts
Tax on Lump-Sum Distributions
Split-Interest Trust Information Return
Additional Taxes on Qualified Plans (including IRAs) and Other
Tax-Favored Accounts
Repayment of the First-Time Homebuyer Credit
Information Return of U.S. Persons With Respect to Certain Foreign Corporations
Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign
Corporation Engaged in a U.S. Trade or Business
IRA Contribution Information
Statement by Person(s) Receiving Gambling Winnings
Work Opportunity Credit
At-Risk Limitations

6251

Alternative Minimum Tax — Individuals

6252
6765
7004

Installment Sale Income
Credit for Increasing Research Activities
Application for Automatic Extension of Time To File Certain Business
Income Tax, Information, and Other Returns
Elections Under Section 338 for Corporations Making Qualified Stock Purchases
Disclosure Statement
Regulation Disclosure Statement
U.S. Withholding Tax Return for Dispositions by Foreign Persons of
U.S. Real Property Interests
Statement of Withholding on Dispositions by Foreign Persons of
U.S. Real Property Interests
Application for Withholding Certificate for Dispositions by Foreign Persons of
U.S. Real Property Interests
Report of Cash Payments Over $10,000 Received in a Trade or Business
U.S. Individual Income Tax Transmittal for an IRS e-file Return
U.S. Corporation Income Tax Declaration for an IRS e-file Return
Exempt Organization Declaration and Signature for Electronic Filing
U.S. Estate or Trust Declaration for an IRS e-file Return
U.S. Partnership Declaration for an IRS e-file Return
U.S. S Corporation Income Tax Declaration for an IRS e-file Return
Passive Activity Loss Limitations
Passive Activity Credit Limitations
Low-Income Housing Credit

4868
4952
4970
4972
5227
5329
5405
5471
5472

8023
8275
8275-R
8288
8288-A
8288-B
8300
8453
8453-C
8453-EO
8453-FE
8453-PE
8453-S
8582
8582-CR
8586

RELATED
CALIFORNIA FORM

FEDERAL FORM – Title or Description

Page 8  FTB Pub. 1006  2023

(FTB FORM unless noted)

{

{

See Notes

FTB 3506
None
FTB 3520 BE
FTB 3520 PIT
FTB 3520 RVK
None
Not applicable
None
FTB 3913
Not applicable
Not applicable
None

No
Yes
No
No
No
Yes
Not applicable
No
No
Not applicable
Not applicable
Yes

Not applicable
FTB 3516
FTB 3885
FTB 3885A
FTB 3885F (541)
FTB 3885L (568)
FTB 3885P (565)
None
None
None
Sch D-1
None
FTB 3525

Not applicable
No
No
No
No
No
No
Yes
Yes
Yes
No
Yes
Yes

Not applicable

Not applicable

FTB 3526
FTB 5870A
Sch G-1
541-B
FTB 3805P

{

MAY USE
FEDERAL FORM

No
No
No
No
No

None
None
None

Not applicable
Yes
Yes

None
None
Not applicable
None
Sch P (540)
Sch P (540NR)
FTB 3805E
FTB 3523
Not applicable

Yes(1)
Yes
Not applicable
Yes
No
No
No
No
Not applicable

None
None
None
593

Yes
Yes
Yes
No

593

No

593

No

None
FTB 8453
FTB 8453-C
FTB 8453-EO
FTB 8453-FID
FTB 8453-P
FTB 8453-C
FTB 3801
FTB 3801-CR
FTB 3521

Yes
No
No
No
No
No
No
No
No
No

FEDERAL
FORM NUMBER
8615
8697
8801
8804
8804-C
8805
8810
8813
8814

Tax for Certain Children Who Have Unearned Income
Interest Computation Under the Look-Back Method for Completed
Long-Term Contracts
Credit for Prior Year Minimum Tax — Individuals, Estates and Trusts
Annual Return for Partnership Withholding Tax (Section 1446)
Certificate of Partner-Level Items to Reduce Section 1446 Withholding
Foreign Partner’s Information Statement of Section 1446 Withholding Tax
Corporate Passive Activity Loss and Credit Limitations
Partnership Withholding Tax Payment Voucher (Section 1446)
Parent’s Election To Report Child’s Interest and Dividends

8821

Tax Information Authorization

8822
8822-B
8824
8825
8826
8827
8829
8832
8838-P

Change of Address
Change of Address or Responsible Party - Business
Like-Kind Exchanges
Rental Real Estate Income and Expenses of a Partnership or an S Corporation
Disabled Access Credit
Credit for Prior Year Minimum Tax — Corporations
Expenses for Business Use of Your Home
Entity Classification Election
Consent To Extend the Time To Assess Tax Pursuant to the Gain Deferral Method
(Section 721(c))
Qualified Adoption Expenses
Election to Use Different Annualization Periods for Corporate Estimated Tax
Paid Preparer’s Due Diligence Checklist
Qualified Subchapter S Subsidiary Election
Political Organization Report of Contributions and Expenditures
IRS e-file Signature Authorization
IRS e-file Signature Authorization for Form 1041
Reportable Transaction Disclosure Statement
Material Advisor Disclosure Statement
Statement of Specified Foreign Financial Assets
Request for Miscellaneous Determination
Premium Tax Credit (PTC)
Information Regarding Beneficiaries Acquiring Property From a Decedent
Country-by-Country Report
Tax Jurisdiction and Constituent Entity Information
Installment Agreement Request

8839
8842
8867
8869
8872
8879
8879-F
8886
8918
8938
8940
8962
8971
8975
Sch A (8975)
9465

Notes
No
Yes

Not
applicable
(1)
(2)
(3)

RELATED
CALIFORNIA FORM

FEDERAL FORM – Title or Description

(FTB FORM unless noted)

{

MAY USE
FEDERAL FORM
See Notes

FTB 3800
FTB 3834

No
No

FTB 3510
592, 592-A, 592-F
None
592-B
FTB 3802
592-A
FTB 3803
FTB 3534
FTB 3535
FTB 3533
FTB 3533-B
FTB 3840
None
FTB 3548
Sch P (100)
No
No
None

No
No
No
No
No
No
No
No
No
Yes
Yes
Yes(3)
Yes
No
No
Yes
Yes
No

None
None
FTB 3596
None
None
FTB 8879
FTB 8879-FID
None
None
None
None
None
None
None
None
FTB 3567

Not applicable
Yes
No
Yes
Not applicable
No
No
Yes
Yes
Yes
Not applicable
No
Not applicable
Yes
Yes
No

California form must be used.
If there is no difference between California and federal amounts, you may use a copy of the federal form. If there is a difference between California
and federal amounts, use the California form. If there is no California form, complete the federal form using California amounts and attach it to your
California tax return.
Federal form is not applicable to California tax or California form is not applicable for federal tax.
Copies of paper information returns (1099 series, 1098, and 5498) filed with the Internal Revenue Service are not required to be filed with the
Franchise Tax Board (FTB). However, if California and federal amounts differ, information returns may be attached to federal Form 1096 and filed with
the FTB.
Form number may vary based on industry-specific registration.
FTB 3840 is required if California property is exchanged for like-kind property located out of state. If the taxpayer exchanges California property for
California property, use federal Form 8824 with California amounts.

Franchise Tax Board Privacy Notice on Collection

Our privacy notice can be found in annual tax booklets or online. Go to ftb.ca.gov/privacy to learn about our privacy policy statement, or go to
ftb.ca.gov/forms and search for 1131 to locate FTB 1131 EN-SP, Franchise Tax Board Privacy Notice on Collection - Aviso de Privacidad del Franchise
Tax Board sobre la Recaudación. To request this notice by mail, call 800.338.0505 and enter form code 948 when instructed.

FTB Pub. 1006  2023  Page 9