Guidelines For Form Ftb Pub.1102 Local Agency Military Base Recovery Area Tax Incentives - California Franchise Tax Board Page 4
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1
2
3
4Total employees employed in the LAMBRA at
LAMBRA Locations and
Economic Development Area
the end of the second year of operations in
Designation Dates
Information
the LAMBRA equals:
Employee #2 - 2000*
LAMBRA tax incentives apply only to business
Further information about LAMBRA tax
Employee #3 - 1700
activities and investments that are undertaken
incentives is available from:
Number of
Employee #4 - 1700
after a LAMBRA has received final
FRANCHISE TAX BOARD
hours for hourly
Employee #5 - 1700
designation.
ECONOMIC DEVELOPMENT AREA
wage employees
LAMBRA
Designation Date
INFORMATION
7100
= 3.55
Southern California
Telephone: 916-845-3464
2000
2000
International Airport
February 1, 1996
PLUS
(formerly George Air Force Base)
General Toll-Free Phone Service
Castle Airport
June 1, 1996
Number of months
(formerly Castle Air Force Base)
Our general toll-free telephone service is
for salaried
Mare Island Naval
available Monday through Friday, from 8 a.m.
employees
Shipyard
Conditional
until 5 p.m.
Employee #1 - 12**
Alameda Naval Air Station Conditional
= 1.00
From within the
12
12
Tustin Marine Corps
United States . . . . . .
1-800-852-5711
Air Station
Conditional
From outside the
Total employees, ending
4.55
United States . . . . . .
1-916-845-6500
Related FTB Forms and
(not toll-free)
Total employees, beginning
3.50
Total employees, ending
4.55
For hearing impaired
Publications
Net increase
1.05
with TDD . . . . . . . . .
1-800-822-6268
For federal tax questions,
FTB 3805Z
Enterprise Zone Business
Taxpayer is operating a qualified business.
call the IRS at 1-800-829-1040
Booklet
* Not to exceed 2000 hours for any one employee.
FTB 3806
Los Angeles Revitalization
Asistencia Bilingu ¨ e en Espan ˜ ol
** Not to exceed 12 months for any one employee.
Zone Booklet
Para obtener servicios en Espan ˜ ol y
FTB 3807
Local Agency Military Base
asistencia para completar su declaracio ´ n de
New Businesses
Recovery Area Booklet
impuestos/formularios, llame al nu ´ mero de
For taxpayers who begin doing business in
FTB 3535
Manufacturers’ Investment
tele ´ fono (anotado arriba) que le corresponde.
California with their LAMBRA operation, the
Credit
number of employees from the taxable or
FTB Pub. 1047 Guidelines for Enterprise
income year prior to starting business
Zone Incentives
operations in the LAMBRA is zero.
FTB 1113
Frequently Asked Questions
For taxpayers whose business began during
About the Manufacturers’
the taxable or income year, the prior year
Investment Credit (MIC)
employment information is prorated and the
FTB 1118
Frequently Asked Questions
formula shown previously is modified by
About Local Agency
multiplying the denominators (2,000 and 12)
Military Base Recovery
by a fraction equal to the number of months
Area (LAMBRA) Incentives
the taxpayer was doing business in the
FTB 1126
Frequently Asked Questions
LAMBRA over 12.
About Enterprise Zone
Incentives
Example 8: Y Corp. is a calendar year
taxpayer who employed four individuals prior
Where to Get FTB Forms and
to establishing operations in a LAMBRA on
July 1, 1997.
Publications
Employee #1 was salaried and employed for
6 months. Employee #2 was part-time and
By Internet – If you have Internet access,
worked 900 hours. Employees #3 and #4
you may download, view and print California
were part-time and worked 750 hours.
tax forms and publications. Our Internet
address is:
Total employees employed at the beginning of
operations in the LAMBRA equals:
By phone – Use Fast Answers about State
Employee #2 - 900
Taxes, the F.A.S.T. toll-free phone service to
Number of
Employee #3 - 750
order FTB 3805Z, Enterprise Zone Business
hours for hourly
Employee #4 - 750
Booklet . Call 1-800-338-0505, select personal
wage employees
income tax forms requests and enter code
2400
= 2.40
901 when you are instructed to do so. Use
2000 x (6 mos./12)
1000
the general telephone service to order all
other forms and publications listed above.
PLUS
Number of months
for salaried
employees
Employee #1 - 6
= 1.00
12 x (6 mos./12)
6
Total employees, beginning
3.40
Page 4
FTB Pub. 1102 (REV. 6/1998)
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