California Form 3811 - Donated Fresh Fruits Or Vegetables Credit - 2013 Page 2
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2D Limitations
If you have a carryover, retain all records that document this credit
and carryover used in prior years. The FTB may require access to
No credit will be allowed unless the taxpayer received a certificate
these records.
from the donee nonprofit organization certifying donation of the fruits
or vegetables.
Instructions
A taxpayer and spouse/RDP may claim only one credit. If separate
Part I – Information on Donated Fresh Fruits or
returns are filed, the credit may be taken by either spouse/RDP or
divided equally between them. If more than one taxpayer shares in the
Vegetables
expenses eligible for the credit, each taxpayer may claim the credit in
Provide the date the products were donated, the type, the quantity, the
proportion to his or her share of the expenses paid or incurred. In the
county in which the products originated, and the estimated value/cost
case of a partnership, the credit will be divided among the partners
of the products.
according to the partnership agreement.
When completing the table, if additional space is necessary, use
S corporations may claim only 1/3 of the credit against the 1.5%
additional forms FTB 3811 to report all products being donated and
entity-level tax (3.5% for financial S corporations). The remaining 2/3
their respective information.
must be disregarded and may not be used as carryover. S corporations
may pass through 100% of the credit to their shareholders.
Part II – Credit Computation
If a taxpayer owns an interest in a disregarded business entity [a
Line 1 – Enter the estimated value/cost of the donated fruits or
single member limited liability company (SMLLC) not recognized by
vegetables included in inventory costs under IRC Section 263A,
California, and for tax purposes is treated as a sole proprietorship
without regard to the exception for farming businesses.
owned by an individual or a branch owned by a corporation], the credit
amount received from the disregarded entity that can be utilized is
Note: Generally, inventory costs include both the direct costs and the
limited to the difference between the taxpayer’s regular tax figured
allocated indirect costs required to produce the fruits or vegetables.
with the income of the disregarded entity, and the taxpayer’s regular
Any deduction allowed for these same costs must be reduced by the
tax figured without the income of the disregarded entity.
amount of credit figured for the current taxable year (the amount
shown on line 5).
An SMLLC may be disregarded as an entity separate from its owner,
and is subject to statutory provisions that recognize otherwise
Line 3 – If you received pass-through donated fresh fruits or
disregarded entities for certain purposes, for example:
vegetables credit(s) from S corporations, estates, or trusts,
partnerships, or LLCs classified as partnerships, add the amounts and
• The tax and fee of an LLC
enter the total.
• The tax return filing requirements of an LLC
• The credit limitations previously mentioned
Line 4 – Enter the carryover amount from the fresh fruits or vegetables
Get Form 568, Limited Liability Company Tax Booklet, for more
credit from the prior year.
information.
Line 6a – The amount of this credit you can claim on your tax return
This credit cannot reduce the minimum franchise tax (corporations
may be limited further. See General Information D, Limitations.
and S corporations), annual tax (limited partnerships, limited liability
Also, refer to the credit instructions in your tax booklet for more
partnerships, and LLCs classified as partnerships), the alternative
information.
minimum tax (corporations, exempt organizations, individuals, and
Use credit code number 224 when you claim this credit.
fiduciaries), the built-in gains tax (S corporations), or the excess net
Line 6b – Credit Assigned to Other Corporations
passive income tax (S corporations).
Corporations that completed form FTB 3544 for this credit, enter the
This credit cannot reduce regular tax below tentative minimum tax. Get
amount from column (g) of form FTB 3544 on this line.
Schedule P (100, 100W, 540, 540NR, or 541), Alternative Minimum
Tax and Credit Limitations, for more information.
This credit is not refundable.
E Assignment of Credits
Assigned Credits to Affiliated Corporations – For taxable years
beginning on or after July 1, 2008, credit earned by members of a
combined reporting group may be assigned to an affiliated corporation
that is a member of the same combined reporting group. A credit
assigned may only be claimed by the affiliated corporation against its
tax in taxable years beginning on or after January 1, 2010. For more
information, get form FTB 3544, Election to Assign Credit Within
Combined Reporting Group, or form FTB 3544A, List of Assigned
Credit Received and/or Claimed by Assignee or go to ftb.ca.gov and
search for credit assignment.
F Carryover
If the available credit exceeds the current year tax liability or is limited
by tentative minimum tax, the unused credit may be carried over to
reduce the tax in the following year and for the six succeeding years
or until exhausted, whichever occurs first. Apply the carryover to the
earliest taxable year(s) possible. In no event can the credit be carried
back and applied against a prior year’s tax.
Page 2 FTB 3811 2013
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