California Enterprise Zone Deduction and Credit Summary

Enterprise Zone Deduction and Credit Summary
2023 Form FTB 3805Z, Enterprise Zone Deduction and Credit Summary
TAXABLE YEAR

2023

Enterprise Zone
Deduction and Credit Summary

Attach to your California tax return.

CALIFORNIA FORM

3805Z
□ SSN or ITIN □ CA Corporation no. □ FEIN

Name(s) as shown on your California tax return

California Secretary of State (SOS) file number

A. Check the appropriate box for your entity type:
□ Individual
□ Estate
□ Trust
□ C corporation □ S corporation □ Partnership
□ Exempt organization □ Limited liability company □ Limited liability partnership
B. Enter the name of the Enterprise Zone (EZ) business:
_______________________________________________________________________________
C. Enter the address (actual location) where the EZ business is conducted:
_________________________________________________________________________________________________________________________
D. Enter the name of the EZ in which the business and/or investment activity is located:
____________________________________________________________________________________________________________________________
E_______________________
E. Enter the six-digit Principal Business Activity Code of the EZ Business. For Long Beach EZ, enter SIC code, see instructions . .
F_______________________
F. Total number of employees in the EZ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
G_______________________
G. Gross annual receipts of the business. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
H. Total asset value of the business . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . H_______________________
Part I Credit Carryover (Complete Schedule Z on Side 2 before you complete this part.)
1 Hiring and sales or use tax credit carryover claimed on the current year tax return:
a Hiring credit carryover from Schedule Z, line 8A, column (f) or line 10, column (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b Sales or use tax credit carryover from Schedule Z, line 9A, column (f) or line 11, column (c) . . . . . . . . . . . . . . . . . . . . .
c Add line 1a and line 1b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1a______________________
1b______________________
1c______________________

Part II Portion of Business Attributable to the Former Enterprise Zone. See instructions.
2 Enter the average apportionment percentage of your former EZ business from Worksheet I, Section A, line 4.
If your operation is entirely within one former EZ, the average apportionment percentage is 100% (1.00). . . . . . . . . . . . . . .

2 ______________________

Part III Net Operating Loss (NOL) Carryover and Deduction. See instructions.
3 a Enter the total EZ NOL carryover from prior years from Worksheet II, line 9, column (b) . . . . . . . . . . . . . . . . . . . . . . . . . . .
b Enter the total EZ NOL deduction used in the current year from Worksheet II, line 9,
column (c). Enter this amount on Schedule CA (540), Part I, Section B, line 9b3, column B; Schedule CA (540NR),
Part II, Section B, line 9b3, column B; Form 100, line 20; Form 100W, line 20; Form 100S, line 18; or Form 109, line 6 . . .
c Enter the EZ NOL carryover to future years from Worksheet II, line 9, column (e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

For Privacy Notice, get FTB 1131 EN-SP.

7541233

3a______________________

3b______________________
3c______________________

FTB 3805Z 2023 Side 1

Schedule Z Computation of Credit Carryover Limitations – Enterprise Zones
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 filing a combined report, enter the
taxpayer’s business income apportioned to California. See instructions for form FTB 3805Z, Part II . . . . . . . . . . . . . . . . .

1

2 Corporations: Enter the average apportionment percentage from Worksheet I, Section A, line 4. See instructions . . . . . . . .

2

3 Multiply line 1 by line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3

4 Enter the EZ NOL deduction from Worksheet II, line 9, column (c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4

5 EZ taxable income. Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 a Compute the amount of tax due using the amount on line 5.
6a
See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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. . . . . . . . . . . . . 6b
7 Enter the smaller of line 6a or line 6b. This is the limitation based on the EZ business income.

5

Go to Part II, Part III, or Part IV. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7

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

8

9

Hiring credit
carryover
Sales or use
tax credit
carryover

Part III

(b)
Total
prior year
carryover

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

(e)
Limitation
based on
EZ 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
A
B

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

10

Hiring credit carryover

11

Sales or use
tax credit carryover

Part IV

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

(b)
Total
prior year
carryover

(c)
Credit carryover used
this year by
S corporation

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

Limitation of Credits for Corporations and S Corporations Subject to Paying Only the Minimum Franchise Tax. See instructions.
(a)
Credit
name

12

Hiring credit carryover

13

Sales or use
tax credit carryover

(b)
Total prior
year carryover

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

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

Side 2 FTB 3805Z 2023

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