Form 3806 - Los Angeles Revitalization Zone Businesses Booklet

Worksheet I

Income or Loss Apportionment – Los Angeles Revitalization Zone (continued)

Section B Income or Loss

Part I Individual Income and Expense Items. See instructions .

(a)

(b)

(c)

Amount

Percentage of time providing

Apportioned amount

services in the former LARZ

(a) x (b)

Wages . . . . . . . . . . . . . . . . . . . . . . . . . . .

Employee business expenses . . . . . . . . . .

Total . Combine line 1, column (c) and line 2, column (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part II Pass-Through Income or Loss. See instructions .

(a)

(b)

Name of entity

Distributive or pro-rata share of business income or loss apportioned

to the former LARZ from Schedule K-1 (100S, 541, 565, or 568)

including capital gains and losses

Total . Add line 4, column (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part III Taxpayer’s Trade or Business. See instructions .

(a)

(b)

(c)

Business

Apportionment percentage

Apportioned income or loss

income or loss

for the former LARZ

(a) x (b)

Schedule C or C-EZ . . . . . . . . . . . . . . . . . .

Schedule E (Rentals) . . . . . . . . . . . . . . . .

Schedule F . . . . . . . . . . . . . . . . . . . . . . . .

Other . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Total . Add line 6 through line 9, column (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(a)

(b)

(c)

Business

Apportionment percentage

Apportioned gain or loss

gain or loss

for the former LARZ

(a) x (b)

Schedule D . . . . . . . . . . . . . . . . . . . . . . . .

Schedule D-1 . . . . . . . . . . . . . . . . . . . . . .

Total . Add line 11, column (c) and line 12, column (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Total . Add line 3, line 10, and line 13, column (c) and line 5, column (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Located Entirely Within the Former LARZ

from this activity in column (a) . To determine

Located Within and Outside of Former LARZ and

the apportionment percentage in column (b),

California

Line 6 – Line 9: If your business operation

complete Worksheet I, Section A . Enter the

reported on federal Form 1040, Schedule C,

Line 6 – Line 9: If your business operation

percentage from Worksheet I, Section A,

C -EZ, E, F, or another schedule, is entirely within

reported on federal Form 1040, Schedule C, C-EZ,

line 4, column (c) on Worksheet I, Section B,

the former LARZ, enter the income or loss from

E, F, or another schedule, is within and outside

column (b) .

this activity in column (a), and enter 1 .00 in

the former LARZ and California, get California

column (b) .

Line 11 and Line 12: If the gain or loss reported

Schedule R, and complete line 1 through

on Schedule D or Schedule D-1 as adjusted on

line 18b and line 28 through line 31 . Enter the

Line 11 and Line 12: If the gain or loss reported

Schedule CA (540 or 540NR) was attributed to

amount from Schedule R, line 18b and line 31 on

on Schedule D or Schedule D-1 as adjusted on

an asset used in an activity conducted entirely

column (a) of this worksheet . (For corporations

Schedule CA (540 or 540NR) was attributed to an

within California, enter the gain or loss reported

that file a combined report, see Instructions

asset used in an activity conducted entirely within

in column (a) . To determine the apportionment

for Part I) . To determine the apportionment

the former LARZ, enter the gain or loss reported

percentage in column (b), complete Worksheet I,

in column (a), and enter 1 .00 in column (b) .

Section A . Enter the percentage from Worksheet I,

Located Entirely Within California

Section A, line 4, column (c) on Worksheet I,

Line 6 – Line 9: If your business operation

Section B, column (b) .

reported on federal Form 1040, Schedule C,

When computing Schedule R, disregard any

C-EZ, E, F, or another schedule, is entirely

reference to Forms 100, California Corporation

within California, enter the income or loss

Franchise or Income Tax Return; 100W,

California Corporation Franchise or Income Tax

FTB 3806 Booklet 2016 Page 5

Form 3806 - Los Angeles Revitalization Zone Businesses Booklet - 2016 Page 5

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