Form 3805d - Net Operating Loss (Nol) Carryover Computation And Limitation - Pierce'S Disease - 2014

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Net Operating Loss (NOL) Carryover
TAXABLE YEAR
CALIFORNIA FORM
2014
3805D
Computation and Limitation – Pierce’s Disease
Attach to your California tax return.
Name(s) as shown on return
SSN, ITIN, or California corporation number
FEIN
A. Check the appropriate box for your entity type:
 Individual
 Estate
California Secretary of State (SOS) file number
 Trust
 C corporation
 S corporation
 Exempt organization
 Partnership
 Limited liability company
 Limited liability partnership
B. Enter the address (actual location) where the area affected by Pierce’s disease and its vectors (PDV) is located:
____________________________________________________________________________________________________________________________
Part I Computation of NOL Carryover and Carryover Limitations — Individuals, Exempt Trusts, and Corporations. See instructions.
1 California source farming business income. See instructions. . . . . . . . . . . . . . . . . . . . .
1
2 Average apportionment percentage from Part II, line 4 . . . . . . . . . . . . . . . . . . . . . . . . .
2
3 California source farming business income apportioned to PDV affected area. Multiply line 1 by line 2. See instructions . . .
3
(a)
(b)
(c)
(d)
(e)
Description
Carryover from
Amount deducted
Balance available to offset
PDV NOL
prior year
this year
losses
carryover to 2015
4 Enter amount from line 3 . . . . . . . . . . . . . . .
5 PDV NOL carryover beginning in 2001. . . . .
6 PDV NOL carryover beginning in 2002. . . . .
7 Total the amounts in column (b), column (c),
and column (e). See instructions . . . . . . . . .
Part II Apportionment Percentage
Use Part II if your farming business has net income
(a)
(b)
(c)
from sources within and outside the area affected by PDV.
Total within
Total within an area
Percentage within an area
California
affected by PDV
affected by PDV
÷
column (b)
column (a)
Property Factor
1 Average yearly value of owned real and tangible personal
property used in the farming business (at original cost).
Exclude property not connected with the farming business.
See instructions for more information.
Inventory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Buildings. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Machinery and equipment . . . . . . . . . . . . . . . . . . . . . . . . .
Furniture and fixtures. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Delivery equipment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Land . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Other tangible assets (attach schedule) . . . . . . . . . . . . . .
Rented property used in the business . . . . . . . . . . . . . . . .
Total property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Payroll Factor
2 Employees’ wages, salaries, commissions, and other
compensation related to farming business income
included in the return.
Total payroll . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 Total percentage – sum of the percentages in column (c)
4 Average apportionment percentage (1/2 of line 3).
Enter here and on Part I, line 2. . . . . . . . . . . . . . . . . . . . . .
The average apportionment percentage shown on Part II, line 4 represents the portion of the taxpayer’s total farming business that is attributable
to activities conducted within the affected area by PDV. Those factors with zero balances in the totals of column (a) will not be included in the
computation of the average apportionment percentage. For example, if the taxpayer has payroll expenses, or property, but not both in California, the
taxpayer must enter on line 4 the same percentage listed on line 3.
FTB 3805D 2014
7491143

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