California Form 3540 - Credit Carryover And Recapture Summary - 2012 Page 2
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4Code 175 – Agricultural Products Credit Carryover
Code 182 – Energy Conservation Credit Carryover
You may claim a credit carryover if you donated agricultural products
You may claim a credit carryover for the costs of installing energy
to a nonprofit organization under former R&TC Sections 17053.12
conservation measures under former R&TC Sections 17052.4,
and 23608, only if a carryover is available from taxable years 1989
17052.8, and 23601.5, only if a carryover is available from taxable
through 1991.
years 1981 through 1986.
Code 196 – Commercial Solar Electric System Credit Carryover
Code 207 – Farmworker Housing Credit Carryover – Construction
You may claim a credit carryover for the costs of installing commercial
You may claim a credit carryover for the eligible costs to construct
solar electric systems under former R&TC Sections 17052.5 and
or rehabilitate qualified farmworker housing under former R&TC
23601.5, only if a carryover is available from taxable years 1990
Sections 17053.14 and 23608.2 only if a carryover is available from
through 1993.
taxable years 1997 through 2008. This credit is subject to recapture.
Code 181 – Commercial Solar Energy Credit Carryover
Code 215 – Joint Strike Fighter Credit Carryover — Wages
You may claim a credit carryover for the costs of installing commercial
You may claim a credit carryover for the percentage of qualified
solar energy systems under former R&TC Sections 17052.4 and 23601.4,
wages paid or incurred for qualified employees under former R&TC
only if a carryover is available from taxable years 1987 through 1988.
Sections 17053.36 and 23636, only if the carryover is available from
taxable years 2001 through 2005.
Code 202 – Contribution of Computer Software Credit Carryover
Limitation: The credit may be carried forward for up to eight years
(Corporations only)
from the year in which the credit was incurred, or until exhausted,
You may claim a credit carryover if you contributed computer software
whichever occurs first.
under former R&TC Section 23606.1, only if a carryover is available
from taxable years 1986 through 1987.
Code 216 – Joint Strike Fighter Credit Carryover — Property Costs
You may claim a credit carryover for the qualified cost to manufacture
Code 189 – Employer Childcare Program Carryover
qualified property placed in service in California under former
You may claim a credit carryover if you were an employer and
R&TC Sections 17053.37 and 23637, only if the carryover is available
previously established a qualified employee childcare program,
from taxable years 2001 through 2005.
constructed a childcare facility in California under former R&TC
Limitation: The credit may be carried forward for up to eight years
Sections 17052.17, 17052.18, and 23617, only if a carryover is available
from the year in which the credit was incurred, or until exhausted,
from taxable years 1994 through 2011.
whichever occurs first.
Code 190 – Employer Childcare Contribution Credit Carryover
Code 159 – Los Angeles Revitalization Zone (LARZ) Hiring
You may claim a credit carryover if you contributed to California
Credit Carryover & Sales or Use Tax Credit
childcare information and referral services in California under former
Carryover
R&TC Sections 17052.18, and 23617.5, only if a carryover is available
from taxable years 1994 through 2011.
You may claim a credit carryover for the following:
Code 194 – Employee Ridesharing Credit Carryover
• Qualified wages paid to qualified employees under former
(Individuals only)
R&TC Sections 17053.10, 17053.17, 23623.5, and 23625, only if a
carryover is available from taxable years 1992 through 1997.
You may claim a credit carryover for the costs paid or incurred as an
• Sales or use tax paid or incurred on qualified property under former
employee for non-employer sponsored vanpool subscription costs
R&TC Sections 17052.15 and 23612.6, only if a carryover is available
under former R&TC Section 17053.1, only if a carryover is available
from taxable years 1992 through 1997.
from taxable years 1989 through 1995.
The amount of credit carryover you may claim for the LARZ hiring
Code 191 – Employer Ridesharing Credit Carryover (Large)
credit and LARZ sales or use tax credit is limited by the amount of
You may claim a credit carryover for the cost of sponsoring a ridesharing
tax on business income attributable to the former LARZ. Get form
program for your employees or for operating a private, third-party
FTB 3806, Los Angeles Revitalization Zone Business Booklet, to
ridesharing program under former R&TC Sections 17053 and 23605,
determine the amount of credit carryover you may claim.
only if a carryover is available from taxable years 1989 through 1995.
Code 160 – Low-Emission Vehicles Credit Carryover
Use Code 191 if, in the year(s) in which the credit was generated, your
You may claim a credit carryover for the amount that was authorized
available credit was computed using the Large Employer Program
by the CA Energy Commission under former R&TC Sections 17052.11
because you were an employer with 200 or more employees.
and 23603, only if a carryover is available from taxable years 1991
Code 192 – Employer Ridesharing Credit Carryover (Small)
through 1995.
You may claim a credit carryover for the cost of sponsoring a
Code 199 – Manufacturers’ Investment Credit (MIC)
ridesharing program for your employees or for operating a private,
You may claim a credit carryover for the qualified costs paid or incurred
third-party ridesharing program under former R&TC Sections 17053
for acquiring, constructing, or reconstructing qualified properties under
and 23605, only if a carryover is available from taxable years 1989
Cal. Code Regs., tit. 18, sections 17053.49-0 through 17053.49-11 and
through 1995.
sections 23649-0 through 23649-11, only if a carryover is available
Use Code 192 if, in the year(s) in which the credit was generated, your
from taxable years 1994 through 2003.
available credit was computed using the Small Employer Program
Limitation: The credit may generally be carried over for a maximum
because you were an employer with fewer than 200 employees.
of eight years. However, if the qualified taxpayer met the definition of a
Code 193 – Employer Ridesharing Credit Carryover
small business as of the last day of the taxable year in the year the credit
(Transit passes)
was allowed, then the credit may be carried over for ten years.
Even though the cost to construct or acquire the property may have
You may claim a credit carryover for the costs paid or incurred for
been paid or incurred during 2003 or prior years, if the property was
providing subsidized public transit passes to your employees under
not placed in service before January 1, 2004, none of those costs are
former R&TC Sections 17053 and 23605, only if a carryover is
qualified costs for the credit.
available from taxable years 1989 through 1995.
Page 1 FTB 3540 Instructions 2012
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