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or wife also refer to a California R D P, unless otherwise specified . When

Name and Social Security Number (S S N) or Individual Taxpayer

we use the initials R D P they refer to both a California registered domestic

Identification Number (I T I N). Enter your name as shown on your tax

“partner” and a California registered domestic “partnership,” as applicable .

return . If filing a joint return, include your spouse’s/R D P’s name but enter

For more information on R D Ps, get FTB Pub . 7 37, Tax Information for

the SSN or I T I N of the person whose name is shown first on the return .

Registered Domestic Partners .

For more information about interest, dividends, and capital gain

A Purpose

distributions taxable by California, get the instructions for Schedule C A

(5 40), California Adjustments — Residents, or Schedule C A (5 40N R),

Parents may elect to report their child’s income on their California income

California Adjustments — Nonresidents or Part-Year Residents .

tax return by completing form FTB 3803, Parents’ Election to Report Child’s

Part I Child’s Interest and Dividend Income to

Interest and Dividends . If you make this election, the child will not have to

file a return . You may report your child’s income on your California income

Report on Your Return

tax return even if you do not do so on your federal income tax return . You

may make this election if your child meets all of the following conditions:

Line 1a

Enter all interest income taxable by California and received by your child

• Was under age 19 or a student under age 24 at the end of 2014 . A child

in 2014 . If, as a nominee, your child received interest that actually belongs

born on January 1, 1996, is considered to be age 19 at the end of 2014 .

to another person, write the amount and the initials “N D” (for “nominee

A child born on January 1, 1991, is considered to be age 24 at the end

distribution”) on the dotted line to the left of line 1a . Do not include amounts

of 2014 .

received by your child as a nominee in the total entered on line 1a .

• Is required to file a 2014 income tax return .

• Does not file a joint return for 2014 .

If your child received Form 10 99-I N T, Interest Income, showing California

• Had income only from interest and dividends, including capital

tax-exempt interest or Form 10 99-O I D, Original Issue Discount, get the

gain distributions .

instructions for federal Form 8814 .

• Had gross income for 2014 that was less than $10,000 .

Line 1b

• Made no estimated tax payments for 2014 .

If your child received any interest income exempt from California tax, such

• Did not have any overpayment of tax shown on his or her 2013 return

as interest on United States savings bonds or California municipal bonds,

applied to the 2014 estimated taxes .

enter the total tax-exempt interest on line 1b . Also include any exempt-

• Had no state income tax withheld from his or her income

interest dividends your child received as a shareholder in a mutual fund

(backup withholding) .

or other regulated investment company . Do not include this interest on

As a parent, you must also qualify as explained in Section B .

line 1a . Get the instructions for Schedule CA (5 40 or 5 40N R), line 8, for

more information .

B Parents Who Qualify to Make the Election

Line 2

You qualify to make this election if you file Form 5 40, California Resident

Enter ordinary dividends received by your child in 2014 . Ordinary

Income Tax Return, or Long Form 5 40N R, California Nonresident or Part-

dividends should be shown on Form 10 99-D I V, Dividends and

Year Resident Income Tax Return, and if any of the following applies to you:

Distributions, box 1 . Also, include ordinary dividends your child received

• You and the child’s other parent were married to each other or in a

through a partnership, an S corporation, an estate, or trust .

registered domestic partnership and you file a joint return for 2014 .

If your child received, as a nominee, ordinary dividends that actually

• You and the child’s other parent were married to each other or in a

belong to another person, enter the amount and the initials “N D” on the

registered domestic partnership but you file separate returns for 2014

dotted line to the left of line 2 . Do not include amounts received as a

AND you had the higher taxable income . If you do not know if you had

nominee in the total for line 2 .

the higher taxable income, get federal Publication 9 29, Tax Rules for

Line 3

Children and Dependents .

Enter the capital gain distributions taxable by California and received by your

• You were unmarried, treated as unmarried for state income tax purposes,

child in 2014 . Capital gain distributions should be shown on Form 10 99-D I V,

or separated from the child’s other parent by a divorce, separate

box 2a . Also, see the instructions for line 6 . If your child received, as a

maintenance decree, or termination of a domestic partnership and you had

nominee, capital gain distributions that actually belong to another person,

custody of your child for most of the year (you were the custodial parent) .

enter the amount and the initials “N D” on the dotted line to the left of line 3 .

If you were the custodial parent and you remarried or entered into another

Do not include amounts received as a nominee in the total for line 3 .

registered domestic partnership, you may make the election on a joint

return with your new spouse/R D P (your child’s stepparent) . But if you and

Line 6

your new spouse/R D P do not file a joint return, you qualify to make the

If the total amount on line 6 of all form(s) FTB 3803 is less than the total

election only if you had higher taxable income than your new spouse/R D P .

amount on line 6 of all your federal Form(s) 88 14, enter the difference on

Schedule CA (5 40 or 5 40N R), line 21f, column B and write “FTB 3803” on

If you and the child’s other parent were not married or in a registered

line 21f .

domestic partnership but you lived together during the year with the child,

you qualify to make the election only if you are the parent with the higher

If the total amount on line 6 of all form(s) FTB 3803 is more than the total

taxable income .

amount on line 6 of all your federal Form(s) 8814, enter the difference on

Schedule CA (5 40 or 5 40N R), line 21f, column C and write “FTB 3803” on

If you elect to report your child’s income on your return, you may not

line 21f .

reduce that income by any deductions that your child would be entitled to

claim on his or her own return, such as the penalty on early withdrawal

If you did not file federal Form 8814, enter the amount from form

of child’s savings or any itemized deductions . For more information, get

FTB 3803, line 6, on Schedule CA (540 or 540NR), line 21f, column C and

the instructions for federal Form 8814, Parents’ Election to Report Child’s

write “FTB 3803” on line 21f .

Interest and Dividends .

If your child received capital gain distributions (shown on Form 10 99-D I V,

C How to Make the Election

box 2a and box 2b) and you have other gains or losses to report on your

Schedule D, California Capital Gain or Loss Adjustment, you must report

To make the election, complete and attach form FTB 3803 to your

part or all of your child’s capital gain distributions on your Schedule D

Form 5 40 or Long Form 5 40N R and file your return by the due date

instead of on form FTB 3803, line 6 . Get federal Publication 9 29 for more

(including extensions) .

information on how to figure the amount to report on your Schedule D .

File a separate form FTB 3803 for each child whose income you choose

Part II Tax on the First $2,000 of Child’s Interest

to report .

and Dividend Income

Specific Line Instructions

Line 9

Use Part I to figure the amount of the child’s income to report on your return .

Add the amount of tax from each form FTB 3803, line 9 to any tax you enter on

Use Part II to figure any additional tax that must be added to your tax .

Form 5 40 or Long Form 5 40N R, line 31 and check the box labeled “FTB 3803 . ”

Page 2 FTB 3803 Instructions 2014

Form 3803 - California Parents' Election To Report Child'S Interest And Dividends - 2014 Page 2

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