TAXABLE YEAR
CALIFORNIA FORM
1998
Depreciation and Amortization
3885F
Attach to Form 541 or Form 109.
Federal employer identification number (FEIN)
Name of estate or trust
Assets placed in service after 12/31/97 (depreciation)
Intangibles placed in service after 12/31/97 (amortization)
Depreciation
Amortization
(a) Description of property
(b) Date
(c) Cost or other
(d) Method of
(e) Life or
(f) Depreciation for
(g) Code
(h) Period
(i) Amortization for
acquired
basis
figuring
rate
this year
section
or per-
this year
depreciation
centage
1
Add column (f) and column (i) amounts of line 1. See instructions . . . . . . . . . . . . . . . . . . .
Depreciation
2 California depreciation for assets placed in service before January 1, 1998. . . . . . . . . . . . . . . . . . . . . . . . . .
2
Note: Be sure to make adjustments for any basis differences.
3 Total California depreciation. Add line 1(f) and line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
Amortization
4 California amortization for intangibles placed in service before January 1, 1998 . . . . . . . . . . . . . . . . . . . . . . .
4
Note: Be sure to make adjustments for any basis differences.
5 Total California amortization. Add line 1(i) and line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
6 Total depreciation and amortization. Add line 3 and line 5. Enter amount on the appropriate line of federal
Schedule C or C-EZ, E and F (Form 1040) or Form 541, line 15a. Form 109 Filers, see instructions . . . . . . . . . . .
6
TAXABLE YEAR
CALIFORNIA SCHEDULE
1998
Capital Gain and Loss
D (541)
Attach to Form 541 or Form 109.
Name of estate or trust
Federal employer identification number (FEIN)
Part I
Capital Gain and Loss
(a) Description of property:
(b) How was property
(c) Date
(d) Date sold
(e) Gross sales
(f) Cost or other basis, as
(g) Gain (or loss)
(Example, 100 shares of ‘‘Z’’ Co.)
held (comm. prop.,
acquired
(mo., day, yr)
price
adjusted, plus expense of
(col. (e) less col. (f))
sep. prop., joint
(mo., day, yr)
sale
tenancy, etc.)?
1
2 Capital gain from installment sales from form FTB 3805E, line 26 or line 37 . . . . . . . . . . . . . . . . . . . . . . . .
2
3
3
Enter your share of net gain or (loss) from partnerships, S corporations, Limited Liability Companies (LLCs) and other fiduciaries . .
4 Capital gain distributions. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
5 Net gain or (loss). Combine line 1, column (g), and line 2, line 3 and line 4 . . . . . . . . . . . . . . . . . . . . . . . .
5
6 Enter gain, if applicable, from Schedule D-1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
7 Capital loss carryover from prior years. Note: There is no capital loss carryover from a decedent to an estate . . . . .
7
8 Net gain or (loss). Combine line 5, line 6 and line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8
Part II
Summary of Part I
(a) Beneficiaries
(b) Fiduciary
(c) Total
9 Total net gain or (loss) from line 8, column (g), above. If line 9, column (c), is a net gain,
enter the gain on Form 541, line 4. If line 9, column (c), is a net loss, complete Part III.
See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9
Part III
Computation of Capital Loss Limitation
10
10
Enter here and enter as a loss on Form 541, line 4, the smaller of: (a) the net loss on line 9, column (c) or (b) $3000 . . . .
Computation of Capital Loss Carryover from 1998 to 1999
Part IV
Use the Capital Loss Carryover Worksheet in the instructions for federal Schedule D (Form 1041), Capital Gains and Losses, if the net loss on line 8 is more
than $3000, to determine the capital loss carryover. Attach a copy of Schedule D (Form 1041) to Form 541.
3885F98109
FTB 3885F/Schedule D (541) 1998