California Election to Assign Credit Within Combined Reporting Group

Election to Assign Credit Within Combined Reporting Group
Form 3544
TAXABLE YEAR

CALIFORNIA FORM

2023

3544

Assignment of Credit

Attach to Form 100, Form 100S, or Form 100W. See instructions. Attach additional form(s) FTB 3544, if necessary.
Key corporation name

Credit name: 

California key corporation number

____________________________________________

Key corporation principal business activity code

Credit code: 

_____ _____ _____

(Top portion to be completed by both the assignor and the assignees. See instructions.)
Check the appropriate box. See instructions.  Assignor  •	Assignee 
•
Credit Assignment: Complete EITHER Part A or Part B of this form if:

•	 The corporation is making an election to assign credit, complete Part A.
•	 The corporation is reporting receipt of credit or claiming received credit, skip Part A and complete Part B.

Part A 

Election to Assign Credit Within Combined Reporting Group

FOR ASSIGNORS ONLY: Complete this part only when ASSIGNING the credit. The Election is IRREVOCABLE. File a separate form for each assignor per credit. Part A
must be completed in FULL for your election to be valid.
Assignor California corporation number or FEIN

8631233

(a)
Assignee name

(b)
Assignee California
corporation
number or FEIN

(c)
Certificate number or
agreement number
(if applicable)

(e)*
(d)
Taxable
year
credit was
generated
Limitations

Assignor name

(f)
Credit amount available
for assignment

 1
 2
 3
 4
 5
 6

FTB 3544  2023  Side 1

 7
 8
 9
10
11
12
13
14 Total credit assigned. Add amounts in column (g). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  * Check column (e) if the credit assigned is subject to limitations. See instructions.

Assignor principal business activity code

(g)
Credit amount a­ ssigned

(h)
Balance available,
column (f) less
column (g)

Part B 

List of Assigned Credit Received and/or Claimed by Assignee

FTB 3544  2023  Side 2

FOR ASSIGNEES ONLY: Complete this part in FULL when credit is received or claimed. File a separate form for each assignee per credit.
Assignee name

Assignee California corporation number or FEIN

(a)
Assignor name

(b)
Assignor California corporation
number or FEIN

(c)
Taxable year
assigned credit
was generated

(d)
Taxable year
assigned credit
was received

(e)
Certificate number or agreement
number (if applicable)

 1
 2
 3
 4
 5
 6
 7

8632233

 8

(f)
Initial assigned credit amount
received

(g)
Assigned credit received in
2023 taxable year

(h)
Assigned credit carryover
from prior years

 1
 2
 3
 4
 5
 6
 7
 8
 9

Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(i)
Assigned credit available,
column (g) plus column (h)

(j)
Assigned credit claimed in 2023
taxable year

(k)
Carryover to future years
column (i) minus column (j)