Form 3540 - California Credit Carryover And Recapture Summary

C Credit Carryover

Code 193 – Employer Ridesharing Credit Carryover

(Transit passes)

Use the credit code number listed to the left of the credit name when

You may claim a credit carryover for the costs paid or incurred for

you enter the credit amount on your tax return.

providing subsidized public transit passes to your employees under

Code 175 – Agricultural Products Credit Carryover

former R&TC Sections 17053 and 23605, only if a carryover is

You may claim a credit carryover if you donated agricultural products

available from taxable years 1989 through 1995.

to a nonprofit organization under former R&TC Sections 17053.12

Code 182 – Energy Conservation Credit Carryover

and 23608, only if a carryover is available from taxable years 1989

through 1991.

You may claim a credit carryover for the costs of installing energy

conservation measures under former R&TC Sections 17052.4,

Code 196 – Commercial Solar Electric System Credit Carryover

17052.8, and 23601.5, only if a carryover is available from taxable

You may claim a credit carryover for the costs of installing commercial

years 1981 through 1986.

solar electric systems under former R&TC Sections 17052.5 and

Code 207 – Farmworker Housing Credit Carryover – Construction

23601.5, only if a carryover is available from taxable years 1990

through 1993.

You may claim a credit carryover for the eligible costs to construct

or rehabilitate qualified farmworker housing under former R&TC

Code 181 – Commercial Solar Energy Credit Carryover

Sections 17053.14 and 23608.2 only if a carryover is available from

You may claim a credit carryover for the costs of installing commercial

taxable years 1997 through 2008. This credit is subject to recapture.

solar energy systems under former R&TC Sections 17052.4 and 23601.4,

Code 215 – Joint Strike Fighter Credit Carryover — Wages

only if a carryover is available from taxable years 1987 through 1988.

You may claim a credit carryover for the percentage of qualified

Code 202 – Contribution of Computer Software Credit Carryover

wages paid or incurred for qualified employees under former R&TC

(Corporations only)

Sections 17053.36 and 23636, only if the carryover is available from

You may claim a credit carryover if you contributed computer software

taxable years 2001 through 2005.

under former R&TC Section 23606.1, only if a carryover is available

Limitation: The credit may be carried forward for up to eight years

from taxable years 1986 through 1987.

from the year in which the credit was incurred, or until exhausted,

whichever occurs first.

Code 189 – Employer Childcare Program Carryover

You may claim a credit carryover if you were an employer and

Code 216 – Joint Strike Fighter Credit Carryover — Property Costs

previously established a qualified employee childcare program,

You may claim a credit carryover for the qualified cost to manufacture

constructed a childcare facility in California under former R&TC

qualified property placed in service in California under former

Sections 17052.17, 17052.18, and 23617, only if a carryover is available

R&TC Sections 17053.37 and 23637, only if the carryover is available

from taxable years 1994 through 2011.

from taxable years 2001 through 2005.

Code 190 – Employer Childcare Contribution Credit Carryover

Limitation: The credit may be carried forward for up to eight years

You may claim a credit carryover if you contributed to California

from the year in which the credit was incurred, or until exhausted,

childcare information and referral services in California under former

whichever occurs first.

R&TC Sections 17052.18, and 23617.5, only if a carryover is available

Code 160 – Low-Emission Vehicles Credit Carryover

from taxable years 1994 through 2011.

You may claim a credit carryover for the amount that was authorized

Code 194 – Employee Ridesharing Credit Carryover

by the CA Energy Commission under former R&TC Sections 17052.11

(Individuals only)

and 23603, only if a carryover is available from taxable years 1991

You may claim a credit carryover for the costs paid or incurred as an

through 1995.

employee for non-employer sponsored vanpool subscription costs

Code 199 – Manufacturers’ Investment Credit (MIC)

under former R&TC Section 17053.1, only if a carryover is available

from taxable years 1989 through 1995.

You may claim a credit carryover for the qualified costs paid or incurred

for acquiring, constructing, or reconstructing qualified properties under

Code 191 – Employer Ridesharing Credit Carryover (Large)

Cal. Code Regs., tit. 18, sections 17053.49-0 through 17053.49-11 and

You may claim a credit carryover for the cost of sponsoring a ridesharing

sections 23649-0 through 23649-11, only if a carryover is available

program for your employees or for operating a private, third-party

from taxable years 1994 through 2003.

ridesharing program under former R&TC Sections 17053 and 23605,

Limitation: The credit may generally be carried over for a maximum

only if a carryover is available from taxable years 1989 through 1995.

of eight years. However, if the qualified taxpayer met the definition of a

Use Code 191 if, in the year in which the credit was generated, your

small business as of the last day of the taxable year in the year the credit

available credit was computed using the Large Employer Program

was allowed, then the credit may be carried over for ten years.

because you were an employer with 200 or more employees.

Even though the cost to construct or acquire the property may have

been paid or incurred during 2003 or prior years, if the property was

Code 192 – Employer Ridesharing Credit Carryover (Small)

not placed in service before January 1, 2004, none of those costs are

You may claim a credit carryover for the cost of sponsoring a

qualified costs for the credit.

ridesharing program for your employees or for operating a private,

Code 220 – New Jobs Credit

third-party ridesharing program under former R&TC Sections 17053

and 23605, only if a carryover is available from taxable years 1989

You may claim a credit carryover for each increase in qualified full-time

through 1995.

employees hired under former R&TC Sections 17053.8 and 23623, only

if the carryover is available from taxable years 2009 through 2013.

Use Code 192 if, in the year in which the credit was generated, your

available credit was computed using the Small Employer Program

Limitation: The credit may be carried forward for up to eight years

because you were an employer with fewer than 200 employees.

from the year in which the credit was incurred, or until exhausted,

whichever occurs first.

Page 1 FTB 3540 Instructions 2014

Form 3540 - California Credit Carryover And Recapture Summary - 2014 Page 2

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