California Application and Election to Amortize Certified Pollution Control Facility

Application and Election to Amortize Certified Pollution Control Facility
2023 Form 3580 Application and Election to Amortize Certified Pollution Control Facility
TAXABLE YEAR

Application and Election to Amortize
Certified Pollution Control Facility

CALIFORNIA FORM

3580

Attach to your California tax return.
□ SSN or ITIN □ CA Corporation no.  □ FEIN

Name(s) as shown on your California tax return

California Secretary of State file number
General nature of business

Complete this form to elect to amortize the cost of a certified pollution control facility located in California over a 60-month period.
□ Water pollution
This election applies to: □ Air pollution

The amortization to begin with the: □ Month following acquisition or completion
Complete Part I and Part II, and get certification for Part III. See instructions.
Part I

□

Year following acquisition or completion

Pollution Control Facility

Date purchased or construction completed

Useful life of facility

Is facility in operation?

Is facility an addition to existing facility?

Is this a new facility?

Total cost

Amortization (monthly)

□

□

$

$

□
Yes

□

No

Yes

□

No

Yes

□

If ‘’Yes,’’ date facility was placed in operation

If ‘’No,’’ date facility is expected to be placed in
operation

No

Part II Description of Facility and/or Components
(Include trade or technical name, model number, manufacturer’s name, address, etc.)

I certify to the best of my knowledge and believe that the above information is true and correct.
Signature and title

Date

Part III Certification (See instructions)

□ Certification by the State Air Resources Board (Air Pollution)
□ Certification by the State Water Resources Control Board (Water Pollution)
Signature and title

Date

Comments

For Privacy Notice, get FTB 1131 EN-SP.

7421233

FTB 3580  2023  Side 1