Form 3811 - California Donated Fresh Fruits Or Vegetables Credit

Donated Fresh Fruits or

TAXABLE YEAR

CALIFORNIA FORM

2015

3811

Vegetables Credit

Attach to your California tax return.

Name(s) as shown on your California tax return

SSN or ITIN

CA Corporation no.

FEIN

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)

Total estimated value/cost. Add the amounts in column (e). Enter total here and on Part II, line 1. . . . . . . . . . . . . . . . . . . . . . .

Part II Available Credit

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 the credit claimed on the current year tax return. See instructions.

(Do not include any assigned credit claimed on form FTB 3544A.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6a

b Total credit assigned. Enter the total amount from form FTB 3544, column (g) If you are not a corporation,

enter -0-. See instructions.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6b

7 Credit carryover to future years. Add line 6a and line 6b, subtract the result from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . .7

General Information

B Description

The qualified taxpayer is allowed a credit in the amount equal to

References in these instructions are to the Internal Revenue Code

10% of the value/cost of the donated fruits or vegetables, that would

(IRC) as of January 1, 2015, and to the California Revenue and

otherwise be included in inventory costs.

Taxation Code (R&TC).

C Qualifications

This credit is for qualified taxpayers who donate fresh fruits or fresh

vegetables to a food bank located in California under Chapter 5 of

A qualified donor is a taxpayer that is engaged in the trade or

Part 1 of Division 21 of the Food and Agricultural Code.

business and is defined as the person responsible for planting the

Registered Domestic Partner (RDP) – For purposes of California

crop, managing the crop, and harvesting the crop from the land.

income tax, references to a spouse, husband, or wife also refer to a

The cost of the donated fresh fruits or vegetables would be the cost

California RDP, unless otherwise specified.

of those products that would otherwise be included in inventory

costs. Generally inventory costs include both the direct costs and the

A Purpose

allocated indirect cost required to produce the fruits and vegetables.

Use form FTB 3811, Donated Fresh Fruits or Vegetables Credit, to

Certification

figure and claim the amount of tax credit allowed for the donation

The taxpayer must provide the recipient of the donation the estimated

of fruits or vegetables made by a qualified taxpayer to a food bank

value of the donated fruits or vegetables and information regarding the

located in California. To qualify for this credit, a donor is a taxpayer

origin of where the donated fruits or vegetables were grown.

who must be engaged in the trade or business of planting the crop,

Upon receipt of the donated fruits or vegetables, the recipient shall

managing the crop, and harvesting the crop from the land. The credit

provide a certificate to the taxpayer substantiating the donation.

is nonrefundable, and the unused credit may be carried forward for

seven years.

The certificate must contain the type and quantity of the products

donated, the name of the donor or donors, the name and address

S corporations, estates, trusts, partnerships, and limited liability

of the donee nonprofit organization, and as initially provided by the

companies (LLCs) classified as partnerships should complete

taxpayer, the estimated value of the donated products and the location

form FTB 3811 to figure the amount of credit to pass through to

where the donated product was grown. The certificate should be

shareholders, beneficiaries, partners, or members. Attach this form

provided to the Franchise Tax Board only upon request.

to Form 100S, California S Corporation Franchise or Income Tax

Return; Form 541, California Fiduciary Income Tax Return; Form 565,

D Limitations

Partnership Return of Income; or Form 568, Limited Liability Company

No credit will be allowed unless the taxpayer received a certificate

Return of Income. Show the pass-through credit for each shareholder,

from the donee nonprofit organization certifying donation of the fruits

beneficiary, partner, or member on Schedule K-1 (100S, 541, 565, or

or vegetables.

568), Share of Income, Deductions, Credits, etc.

FTB 3811 2015 Side 1

8361153

For Privacy Notice, get FTB 1131 ENG/SP.

Form 3811 - California Donated Fresh Fruits Or Vegetables Credit - 2015

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