California Form 3553 - Enterprise Zone Employee Credit - 2012 Page 4

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Enterprise Zone Employee Credit Qualification Checklist

Purpose of Checklist

Use this checklist to see if you qualify to claim the Enterprise Zone Employee Credit for 2012.

Married/RDP filing jointly: Each spouse/RDP completes Questions 1 through 4 separately. If at least one spouse/RDP qualifies for the credit, answer

“No” to Question 5 and continue to Question 6.

If you have more than one job, answer the questions separately for each job.

Qualification Checklist

1. Did you work in an enterprise zone during 2012? An enterprise zone is an area designated by the state of California. See General Information B,

Description, on page 2 of the instructions for a list of the geographic areas designated as enterprise zones. Your employer can verify if the

business operates in an enterprise zone.



Yes. Go to question 2.



No. STOP, you do not qualify for the credit.

2. Do you work for the United States government, the state of California, or a city or county government located in California?



Yes. STOP, you do not qualify for the credit.



No. Go to question 3.

3. Were 50% or more of the hours you worked for your employer performed at your employer’s location in the enterprise zone?

See Checklist Instructions below.



Yes. Go to question 4.



No. STOP, you do not qualify for the credit.

4. Were 90% or more of the hours you worked for your employer related to your employer’s business activity located in the enterprise zone?

See Checklist Instructions below.



Yes. Go to question 5.



No. STOP, you do not qualify for the credit.

5. Will you file your tax return using the filing status single, head of household, or qualifying widow(er)?



Yes. Go to question 7.



No. Go to question 6.

6. Did you and your spouse/RDP both work in an enterprise zone and qualify for the credit?



Yes. Go to question 8.



No. Go to question 7.

7. Is your filing status Single, Married/RDP Filing Separately, Qualifying Widower, or Head of Household, and your California adjusted gross income

(AGI) equal to or greater than $16,334? (If you have not already completed your California income tax return, you will need to complete at least

part of it now. If you use Form 540, complete line 1 through line 17. If you use Long Form 540NR, complete Schedule CA (540NR), California

Adjustments – Nonresidents or Part-Year Residents, Part II, line 7, column E through line 37, column E.)



Yes. STOP, you do not qualify for the credit.



No. Go to form FTB 3553 and complete line 1 through line 14 to figure the credit. Use Form 540 or Long Form 540NR to claim the credit.

8. Is your filing status Married/RDP Filing Jointly, and your combined California AGI equal to or greater than $32,667? (If you have not already

completed your California income tax return, you will need to complete at least part of it now. If you use Form 540, complete line 1 through

line 17. If you use Long Form 540NR, complete Schedule CA (540NR), Part II, line 7, column E through line 37, column E.)



Yes. STOP, you do not qualify for the credit.



No. Go to form FTB 3553 and complete line 1 through line 14 to figure the credit. Use Form 540 or Long Form 540NR to claim the credit.

Checklist Instructions

Question 3 – How do I know if I meet the 50% test?

If you worked at one location for the employer all year, then you meet the test. If you worked for the employer at more than one location, then you need

to divide your hours worked at each location in the enterprise zone by your total hours worked at all locations for the employer. Add all the percentages

for each location within the enterprise zone to determine if you have met the 50% test.

Question 4 – How do I know if I meet the 90% test?

If you worked at one location for the employer all year, then you meet the test. If you worked for the employer at more than one location during the year,

then you need to ask your employer if you have met this test.

Additional Information

Where can I get more information?

See the examples on page 4 or call the Franchise Tax Board at 916.845.3464.

Page 3 FTB 3553 Instructions 2012