California Form 3811 - Donated Fresh Fruits Or Vegetables Credit - 2013

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Donated Fresh Fruits or
TAXABLE YEAR
CALIFORNIA FORM
2013
3811
Vegetables Credit
Attach to your California tax return.
m
m
m
Name(s) as shown on your California tax return
SSN or ITIN
CA Corporation no.
FEIN
m
CA Secretary of State (SOS) file number
Part I Information on Donated Fresh Fruits or Vegetables
(a)
(b)
(c)
(d)
(e)
Date of Donation
Type of Donated Product
Quantity Donated
Location by County
Estimated Value/Cost
(mm/dd/yyyy)
1
2
Total estimated value/cost. Add the amounts in column (e). Enter total here and on Part II, line 1. . . . . . . . . . . . . . . . . . . . . . .
Part II Credit Computation
1 Estimated value/cost of donated fresh fruits or vegetables. See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1
2 Multiply line 1 by 10% (.10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2
3 Credit received from pass through entities. See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3
4 Credit carryover from prior year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4
5 Total available credit. Add line 2, line 3 and line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5
6
a Enter the amount of credit claimed on your current year tax return (Do not include any assigned credit claimed on
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6a
form FTB 3544A)
This amount may be less than the amount on line 5 if your credit is limited by tentative minimum tax or your tax liability.
See Limitations, Section D, and specific line instructions.
. . . . . . . . . . . .6b
b Total credit assigned to other corporations within combined reporting group from form FTB 3544, column (g)
7 Credit carryover to future years. Add line 6a and line 6b, subtract the result from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . .7
General Information
beneficiary, partner, or member on Schedule K-1 (100S, 541, 565, or
568), Share of Income, Deductions, Credits, etc.
References in these instructions are to the Internal Revenue Code
B Description
(IRC) as of January 1, 2009, and to the California Revenue and
Taxation Code (R&TC).
The qualified taxpayer is allowed a credit in the amount equal to 10
percent of the cost of the donated fruits or vegetables, that would
This credit is for qualified taxpayers who donate fresh fruits or fresh
vegetables to a food bank located in California under Chapter 5 of
otherwise be included in inventory costs.
Part 1 of Division 21 of the Food and Agricultural Code.
C Qualifications
Registered Domestic Partner (RDP) – For purposes of California
A qualified donor is a taxpayer that is engaged in the trade or
income tax, references to a spouse, husband, or wife also refer to a
business and is defined as the person responsible for planting the
California RDP, unless otherwise specified.
crop, managing the crop, and harvesting the crop from the land.
A Purpose
The cost of the donated fresh fruits or vegetables would be the cost
of those products that would otherwise be included in inventory
Use form FTB 3811, Donated Fresh Fruits or Vegetables Credit, to
costs. Generally inventory costs include both the direct costs and the
figure and claim the amount of tax credit allowed for the donation
allocated indirect cost required to produce the fruits and vegetables.
of fruits or vegetables made by a qualified taxpayer to a food bank
Certification
located in California. To qualify for this credit, a donor is a taxpayer
The taxpayer must provide the recipient of the donation the estimated
who must be engaged in the trade or business of planting the crop,
value of the donated fruits or vegetables and information regarding the
managing the crop, and harvesting the crop from the land. The credit
origin of where the donated fruits or vegetables were grown.
is nonrefundable, and the unused credit may be carried forward for
seven years.
Upon receipt of the donated fruits or vegetables, the recipient shall
provide a certificate to the taxpayer substantiating the donation.
S corporations, estates, trusts, partnerships, and limited liability
companies (LLCs) classified as partnerships should complete
The certificate must contain the type and quantity of the products
form FTB 3811 to figure the amount of credit to pass through to
donated, the name of the donor or donors, the name and address
shareholders, beneficiaries, partners, or members. Attach this form
of the donee nonprofit organization, and as initially provided by the
to Form 100S, California S Corporation Franchise or Income Tax
taxpayer, the estimated value of the donated products and the location
Return; Form 541, California Fiduciary Income Tax Return; Form 565,
where the donated product was grown. The certificate should be
Partnership Return of Income; or Form 568, Limited Liability Company
provided to the Franchise Tax Board only upon request.
Return of Income. Show the pass-through credit for each shareholder,
FTB 3811 2013 Side 1
8361133
For Privacy Notice, get FTB 1131 ENG/SP.

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