California Form 3541 - California Motion Picture And Television Production Credit - 2013 Page 5
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5Part IV – Credit Assigned to Affiliated
Line 4 – Credit assigned from affiliated corporations. If you received
an assigned credit from an affiliated corporation pursuant to R&TC
Corporations Pursuant to R&TC
Section 23685, complete Part III, Assigned Credit from Affiliated
Section 23685.
Corporations Pursuant to R&TC Section 23685. Enter enter the amount
from Part III, line 15 on this line.
Line 17 – Tax. Enter on this line the amount from Form 100, California
Line 7 – Credit sold to other entities. Enter the amount of credit sold
Corporation Franchise or Income Tax Return, or Form 100W, California
to an unrelated party from form FTB 3551, box 7 (Total amount of credit
Corporation Franchise or Income Tax Return — Water’s-Edge Filers,
being sold).
line 24.
Line 8 – Credit assigned to affiliated corporations. If you assigned
Line 18 – Excess credit available for assigning to affiliated
a credit to an affiliated corporation pursuant to R&TC Section 23685,
corporations. Subtract line 17 from line 16. If the result is:
complete Part IV, Credit Assigned to Affiliated Corporations Pursuant to
• ‘0’ or less, enter ‘0’. Do not complete the Credit Assigned to Affiliated
R&TC Section 23685. Enter the amount from Part IV, line 21, on this line.
Corporations table. You do not have available credit to assign.
Line 9 – Credit applied against sales and use taxes. If you applied
• More than zero, this is the maximum amount of credit that may be
any portion of the credit against qualified sales and use taxes, enter the
assigned to affiliated corporations. Enter the amount of excess credit
amount on this line.
on Line 19, column (e).
Part II – Carryover Computation
Complete the Credit Assigned to Affiliated Corporations table under
Part IV if you have a balance on line 18 and will assign credits to
Line 12a – Credit amount claimed on the current year tax return. The
affiliated corporations pursuant to R&TC Section 23685.
credit amount you can claim on your tax return may be limited. Refer to
The following instructions are for completing line 20:
the credit instructions in your tax booklet for more information. These
Column (a) – Assignee name. Enter the name of the corporation that is
instructions also explain how to claim this credit on your tax return. Use
receiving a credit assignment from the assignor.
credit code number 223 when you claim this credit. Also see General
Information D, Limitations.
Column (b) – Assignee California corporation number, FEIN, or CA
SOS number. Enter the California corporation number, FEIN, or CA
Line 12b – Credit assigned to other corporations within combined
SOS number of the corporation that is receiving the credit assignment.
reporting group. If you assigned a credit to an affiliated corporation
If the corporation has applied for but not yet received the California
pursuant to R&TC Section 23663, enter the total credit assigned from
corporation number or FEIN, enter “Applied For” in column (b). If
form FTB 3544, column (g) on this line.
the corporation is a non-U.S. foreign corporation, enter “Foreign” in
Part III – Assigned Credit from Affiliated
column (b).
Corporations Pursuant to R&TC
Column (c) – Credit certificate number. Enter the credit certificate
number from Form M issued to you by the CFC.
Section 23685.
Column (d) – Amount of credit assigned. Enter the amount of credit
Complete this table if you received credits assigned from an affiliated
that is being assigned to an assignee.
corporation pursuant to R&TC Section 23685.
Column (e) – Credit amount available for assignment. Subtract the
Column (a) – Assignor name. Enter the name of the corporation that
amount in column (d) from the amount in previous line column (e).
assigned the credit.
Column (b) – Assignor corporation number , FEIN, or CA SOS number.
Enter the California corporation number, FEIN, or CA SOS number of the
corporation that assigned the credit.
Column (c) – Credit certificate number. Enter the credit certificate
number from the qualified taxpayer’s (assignor’s) tax credit certificate
issued by the CFC.
Column (d) – Assigned credit received. Enter the amount of the
assigned credit received from the assignor.
FTB 3541 Instructions 2013 Page 3
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