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Section C – Credits that may

Credit Table

reduce AMT

Code

Current Credits

Form

Offset Tax in Section

223 California Motion Picture and Television

FTB 3541

If the corporation has AMT, the corporation may

Production

reduce AMT using current Enterprise Zone (EZ)

209 Community Development Financial

N/A

credit and/or remaining credit carryover from

Institutions Investment

either the solar energy, commercial solar energy,

205 Disabled Access for Eligible Small

FTB 3548

EZ hiring & sales or use tax, or Manufacturing

Businesses

Investment Credit (MIC) after reducing the

204 Donated Agricultural Products

FTB 3547

regular tax down to the minimum franchise tax (if

Transportation

applicable). Corporations may carry over to future

224 Donated Fresh Fruits or Vegetables

FTB 3811

taxable years any credits remaining after reducing

203 Enhanced Oil Recovery

FTB 3546

the AMT to zero.

176 Enterprise Zone Hiring &

FTB 3805Z

The Board of Equalization ruled in the Appeal

Sales or Use Tax

of NASSCO Holdings, Inc 2010‑SBE‑001,

1 = hiring

November 17, 2010, that a corporate taxpayer

2 = sales or use tax

may use EZ credits and/or the MIC to reduce

218 Environmental Tax

FTB 3511

AMT. For more information, or go to ftb.ca.gov

198 Local Agency Military Base Recovery

FTB 3807

and search for notice 2011-02.

Area Hiring & Sales or Use Tax

Section C Instructions

172 Low‑Income Housing

FTB 3521

Lines 16a, 16b, 17a and 17b – If the corporation

211 Manufacturing Enhancement Area

FTB 3808

has any of the credits listed in this section,

Hiring

complete column (a) through column (d) for each

213 Natural Heritage Preservation

FTB 3503

credit in the order listed.

220 New Jobs

FTB 3527

How to Claim Credits

188 Prior Year Alternative Minimum Tax

N/A

162 Prison Inmate Labor

FTB 3507 A1

Claim credits by transferring them to Form 100W

183 Research

FTB 3523

as follow:

210 Targeted Tax Area Hiring

FTB 3809

Credits on Line 4 through Line 14

Repealed Credits with Carryover or

If the corporation claims only one or two credits,

Code

Form

Offset Tax in Section

Recapture Provisions

enter the name, code, and amount of the credit

175 Agricultural Products

FTB 3540

from column (b) on Form 100W, line 26a and

196 Commercial Solar Electric System

FTB 3540

line 26b.

181 Commercial Solar Energy

FTB 3540

If the corporation has any other credits to claim,

202 Contribution of Computer Software

FTB 3540

add the amounts from column (b) for those

credits. Enter the total on Form 100W, line 27.

190 Employer Childcare Contribution

FTB 3540

189 Employer Childcare Program

FTB 3540

Part III – Credit for Prior

Employer Ridesharing

Year AMT

191

Large

192

Small

FTB 3540

Use this part to figure the 2013 credit for prior

193

Transit Passes

year AMT if the corporation paid AMT for 2012 or

182 Energy Conservation

FTB 3540

had an AMT credit carryover from 2012.

207 Farmworker Housing – Construction

FTB 3540

For members of a unitary group filing a combined

215 Joint Strike Fighter Wages

FTB 3540

report, compute the credit for prior year AMT for

each entity in the current year’s group.

216 Joint Strike Fighter Property Costs

FTB 3540

Line 1

159 Los Angeles Revitalization Zone

FTB 3806

Enter the AMT from the 2012 Schedule P (100W),

Hiring & Sales or Use Tax

Part I, line 19. If this amount was reduced by any

160 Low‑Emission Vehicles

FTB 3540

credits from Part II, Section C, use the AMT from

199 Manufacturers’ Investment

FTB 3540

Section C, line 18 of the 2012 Schedule P (100W).

185 Orphan Drug

FTB 3540

Line 2

174 Recycling Equipment

FTB 3540

Enter the credit for prior year AMT carryover

206 Rice Straw

FTB 3540

from the 2012 Schedule P (100W), Part II, line 9,

171 Ridesharing

FTB 3540

column (d).

200 Salmon & Steelhead Trout

FTB 3540

Credit Table Instructions

Habitat Restoration

To use the table:

180 Solar Energy

FTB 3540

1. Find the corporation’s credit(s) listed in

179 Solar Pump

FTB 3540

the table.

2. See which sections are identified in the

217 Solar or Wind Energy System

FTB 3540

columns under “Offset Tax in Section.”

210 Targeted Tax Area Sales or Use Tax

FTB 3809

3. Take the credit only in sections the table

201 Technological Property Contribution

FTB 3540

identifies for the corporation’s credit.

Do not claim the New Jobs Credit on Schedule P (100W). Claim this credit on

4. Complete each section before going to the

Form 100W, line 25b.

next section.

Form 100W Booklet 2013 Page 35

Instructions For Schedule P (100w) - Alternative Minimum Tax And Credit Limitations-Water'S-Edge Filers - 2013 Page 5

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