Instructions for Form FTB 3540
Credit Carryover Summary
References in these instructions are to the California Revenue and Taxation Code (R&TC).
Code 186 – Residential Rental and Farm Sales Credit Carryover
General Information
You may claim a credit carryover if you had a gain from the
sale of residential rental or farm property under former R&TC
A Purpose
Section 17061.5, only if a carryover is available.
The Franchise Tax Board (FTB) created this form to provide
Code 201 – Technological Property Contribution Credit Carryover
credit carryover information for repealed credits that no
(Corporations only)
longer have separate credit forms. Use form FTB 3540 to
figure and claim a prior year credit carryover of one or more
You may claim a credit carryover if you contributed techno-
of the repealed credits. Credit carryovers may not be carried
logical property under former R&TC Section 23606, only if a
back and applied against a prior year’s tax. The repeal dates
carryover is available.
for all of the listed credits have passed. However, these
Code 202 – Contribution of Computer Software Credit Carryover
credits had carryover features. You may claim these credits
(Corporations only)
only if carryovers are available from a prior year(s).
Note: You do not need to complete this form if you file
You may claim a credit carryover if you contributed computer
Schedule P (100, 540, 540NR, or 541), Alternative Minimum
software under former R&TC Section 23606.1, only if a
Tax and Credit Limitations.
carryover is available.
Code 175 – Agricultural Products Credit Carryover
B Credit Carryover
You may claim a credit carryover if you donated agricultural
You must use the credit code number listed to the left of the
products to a nonprofit organization under former R&TC
credit name when you enter the credit amount on your tax
Sections 17053.12 and 23608, only if a carryover is available.
return.
Code 180 – Solar Energy Credit Carryover
Code 184 – Political Contributions Credit Carryover (Individuals
You may claim a credit carryover for the costs of installing
only)
solar energy systems under former R&TC Sections 17052.5
You may claim a credit carryover for political contributions
and 23601, only if a carryover is available.
you made prior to January 1, 1992, under former R&TC
Section 17053.14, only if a carryover is available from tax
Code 181 – Commercial Solar Energy Credit Carryover
years 1987 through 1991.
You may claim a credit carryover for the costs of installing
Note: The political contribution credit was the smaller of:
commercial solar energy systems under former
R&TC Sections 17052.4 and 23601.4, only if a carryover is
• 25% of the amount contributed; or
available.
• $50 ($25 for married filing separate and single).
Code 185 – Orphan Drug Credit Carryover
Code 171 – Ridesharing Credit Carryover (Pre-1989)
You may claim a credit carryover for expenses related to
You may claim a credit carryover for the cost of sponsoring a
qualified clinical testing under former R&TC Sections 17057
ridesharing program for your employees, or for operating a
private, third-party ridesharing program under former R&TC
and 23609.5, only if a carryover is available.
Sections 17053, 17053.1, and 23605, only if a carryover is
Code 161 – Young Infant Credit Carryover
available from pre-1989 tax years.
You may claim a credit carryover for a dependent under 13
Caution: Use Code 171 only for employer ridesharing credit
months of age under former R&TC Section 17052.20, only if a
carryovers from pre-1989 tax years. If you are claiming a
carryover is available.
credit carryover from the employer ridesharing vehicle credit
available in tax years 1989 through 1995, see codes 191
Code 196 – Commercial Solar Electric System Credit Carryover
through 193 to determine which code to use.
You may claim a credit carryover for the costs of installing
Code 178 – Water Conservation Credit Carryover
commercial solar electric systems under former
R&TC Sections 17052.5 and 23601.5, only if a carryover is
(Individuals, Estates, and Trusts only)
available.
You may claim a credit carryover for the costs of installing
water conservation measures under former R&TC
Code 160 – Low-Emission Vehicles Credit Carryover
Section 17052.8, only if a carryover is available.
You may claim a credit carryover for the amount that was
authorized by the CA Energy Commission under former R&TC
Code 179 – Solar Pump Credit Carryover
Sections 17052.11 and 23603, only if a carryover is available.
You may claim a credit carryover for the cost of installing a
solar pump system under former R&TC Sections 17052.1,
Code 174 – Recycling Equipment Credit Carryover
17052.4, 17052.8, and 23607, only if a carryover is available.
You may claim a credit carryover for the purchase of qualified
Code 182 – Energy Conservation Credit Carryover
recycling equipment, which was certified by the CA Integrated
Waste Management Board, under former R&TC
You may claim a credit carryover for the costs of installing
Sections 17052.14 and 23612.5, only if a carryover is
energy conservation measures under former R&TC
available.
Sections 17052.4, 17052.8, and 23601.5, only if a carryover
is available.
FTB 3540 Instructions 1999 Page 1