California Form 3805d - Net Operating Loss (Nol) Carryover Computation And Limitation - Pierce'S Disease - 2011 Page 3

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property owned or rented and used during the
Line 1
Line 7
taxable year within California (column (a)).
Individuals – Use 2011 Schedule CA (540),
Total the amounts in column (b), column (c),
California Adjustments - Residents, line 18
and column (e).
Payroll Factor. Payroll is defined as the total
to figure California source farming business
amount paid to the business’s employees for
Your PDV NOL carryover deduction for 2011
income.
compensation for the production of farming
is the total of column (c). Enter this amount
business income during the taxable year.
Nonresidents and part-year residents – Use
on your California tax return or schedule as
2011 Schedule CA (540NR), California
follows:
Compensation. Compensation means wages,
Adjustments - Nonresidents or Part-Year
salaries, commissions, and any other form of
• Form 100, line 21
Residents, line 18 to figure California source
remuneration paid directly to employees for
• Form 100S, line 19
farming business income.
personal services.
• Form 100W, line 21
Corporations – Compile the California source
• Form 109, line 6
When determining apportionment
farming business income using a format
• Schedule CA (540), line 21(e), column B
percentage on Part II, the numerator of
similar to the federal Schedule F (Form 1040),
• Schedule CA (540NR), line 21(e), column B
the payroll factor is the taxpayer’s total
Profit or Loss from Farming.
compensation paid to employees for working
Part II – Apportionment 
within the affected area during the taxable
Line 3
Percentage
year (column (b)).
This is your California source farming business
income apportioned to the PDV affected area.
When determining apportionment
Use Part II to compute the average
You may reduce this amount by your PDV NOL
percentage on Part II, the denominator
apportionment percentage to the PDV
carryover deduction, if allowable. Your PDV
of the payroll factor is the taxpayer’s total
affected area.
compensation paid to employees working
NOL carryover deduction may not be larger
If the business operates solely within an
than the income. If it is a loss in the current
in California during the taxable year
affected area and all its property and payroll
year or if it limits the amount of NOL you may
(column (a)).
are solely within that affected area, you do not
use this year, you must carry over the PDV
have to complete this part. Enter 100% (1.00)
Specific Instructions
NOL to future years, if allowable.
on Part II, line 4.
Line 4
Part I – Computation of NOL 
Only California source farming business
Enter the amount from line 3 in line 4,
income is apportioned to the PDV affected
Carryover and Carryover 
column (d). If this amount is zero or less,
area. A taxpayer’s PDV farming business
Limitations — Individuals, 
you do not have income apportioned to PDV
income is its California source farming
affected area available to offset the PDV NOL
business income multiplied by the specific
  E xempt Trusts, and 
carryover. Transfer the amounts from line 5
affected area apportionment percentage.
  C orporations
and line 6, column (b) to column (e), and enter
The affected area property and payroll factors
-0- in column (c), then go to line 7.
Use this section to compute the PDV NOL
used in the determination of apportionable
carryover deduction for individuals, exempt
farming business income include only
Line 5 and Line 6
trusts, and corporations to reduce current
the taxpayer’s California amounts in the
Enter the amount on line 5 and line 6 as a
taxable year income from the affected area.
denominator.
positive number.
PDV NOL can offset only farming business
In column (c), enter the smaller of the amount
income attributable to the affected area.
in column (b) or the amount in column (d)
from the previous line.
If a PDV NOL carryover deduction is allowable
for any taxable year after Pierce’s disease has
In column (d), enter the result of subtracting
occurred, the affected area will be deemed
column (c) from the balance on the previous
to remain in existence for the purposes of
line in column (d).
computing the allowable PDV NOL carryover
In column (e), enter the result of subtracting
deduction.
the amount in column (c) from the amount in
column (b), as applicable.
Example:
(b) Carry-
(c) Amount
(d) Balance
(e) PDV
over from
deducted
available to
NOL
prior year
this year
offset losses
carryover
$5,000
$ 500
$ 500
4,500
$
0
Page 2 FTB 3805D Instructions 2011

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