California New Donated Fresh Fruit or Vegetable Credit

New Donated Fresh Fruit or Vegetable Credit
2023 Form 3814 New Donated Fresh Fruits or Vegetables CreditTAXABLE YEAR

2023

New Donated Fresh Fruits or
Vegetables Credit

CALIFORNIA FORM

3814

Attach to your California tax return.

□ SSN or ITIN □ CA Corporation no. □ FEIN

Name(s) as shown on your California tax return

CA Secretary of State (SOS) file number

Part I Information on Donated Fresh Fruits, Vegetables, or Other Qualified Donation Items
(a)
Date of donation
(mm/dd/yyyy)

1

(b)
Type of donated product

(c)
Quantity donated

(d)
Location by county

(e)
Qualified value

a
b
c
d
e
f
g
h
i
j
k
l
m
n
o
p
q
r
s
t
u
v
2

Total qualified value. Add the amounts in column (e). Enter total here and on Part II, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . 

Part II

Available Credit

Qualified value of donated fresh fruits, vegetables, or other qualified donation items. See instructions . . . . . . . . . . . .  1 
Multiply line 1 by 15% (.15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  2 
Credit received from pass-through entities. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 
Credit carryover from prior year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  4 
Total available credit. Add line 2, line 3, and line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  5 
a Enter the amount of the credit claimed on the current year tax return. See instructions.
Do not include any assigned credit claimed on form FTB 3544, Part B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  6a	
b Total credit assigned. Enter the total amount from form FTB 3544, Part A, column (g). If you are not a corporation,
enter -0-. See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6b	
7 Credit carryover to future years. Add line 6a and line 6b, subtract the result from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 
1
2
3
4
5
6

For Privacy Notice, get FTB 1131 EN-SP.

8541233

FTB 3814  2023  Side 1

Extracted from PDF file 2023-california-form-3814.pdf, last modified November 2023

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More about the California Form 3814 Corporate Income Tax Tax Credit TY 2023

For taxable years beginning on or after January 1, 2017, and before January 1, 2022, qualified taxpayers may claim the New Donated Fresh Fruits or Vegetables Credit. This tax credit is for donations of fresh fruits or vegetables made to California food banks. The amount of the tax credit is 15% of the qualified value of the donated item, based on weighted average wholesale price. The credit may be claimed only on a timely filed original return. However, any credit not used in the taxable year may be carried forward up to seven years.

We last updated the New Donated Fresh Fruit or Vegetable Credit in February 2024, so this is the latest version of Form 3814, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 3814 directly from TaxFormFinder. You can print other California tax forms here.

Other California Corporate Income Tax Forms:

TaxFormFinder has an additional 174 California income tax forms that you may need, plus all federal income tax forms.

Form Code	Form Name
3805-Z Booklet	Enterprise Zone Business Booklet
Form 100-ES	Corporation Estimated Tax Estimated
Form 541 Schedule K-1	Beneficiary's Share of Income, Deductions, Credits, etc.
Form 3539 (Corp)	Payment for Automatic Extension for Corps and Exempt Orgs Voucher
Form 3537 (LLC)	Payment for Automatic Extension for LLCs Voucher

Download all CA tax forms View all 175 California Income Tax Forms

Form Sources:

California usually releases forms for the current tax year between January and April. We last updated California Form 3814 from the Franchise Tax Board in February 2024.

Show Sources >

Form 3814 is a California Corporate Income Tax form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.

About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of California Form 3814

We have a total of twelve past-year versions of Form 3814 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 Form 3814

2023 Form 3814 New Donated Fresh Fruits or Vegetables Credit

2022 Form 3814

2022 California Form 3814 New Donated Fresh Fruits or Vegetables Credit

2021 Form 3814

2021 Form 3814 New Donated Fresh Fruits or Vegetables Credit

2020 Form 3814

2020 Form 3814 New Donated Fresh Fruits or Vegetables Credit

2019 Form 3814

2019 California Form 3814 New Donated Fresh Fruits or Vegetables Credit

2018 Form 3814

2018 Form 3814 - New Donated Fresh Fruits or Vegetables Credit

2017 Form 3814

2017 Form 3814 - New Donated Fresh Fruits or Vegetables Credit

2016 Form 3814

2016 Form 3811 - Donated Fresh Fruits or Vegetables Credit California

2015 Form 3814

2015 Form 3811 -- Donated Fresh Fruits or Vegetables Credit

2014 Form 3814

2014 Form 3811 -- Donated Fresh Fruits or Vegetables Credit

2013 Form 3814

2013 Form 3811 -- Donated Fresh Fruits or Vegetables Credit

2012 Form 3814

2012 Form 3811

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