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2017 Form 3805V

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2017 Instructions for Form FTB 3805V Net Operating Loss (NOL) Computation and NOL and Disaster Loss Limitations — Individuals, Estates, and Trusts References in these instructions are to the Internal Revenue Code (IRC) as of January 1, 2015, and the California Revenue and Taxation Code (R&TC). General Information For NOLs incurred in taxable years beginning Nonbusiness capital losses and gains are on or after January 1, 2008, California has losses and gains from other than a trade or In general, for taxable years beginning on or extended the NOL carryover period from 10 business. These include sales of stock, metals, after January 1, 2015, California law conforms taxable years to 20 taxable years following the and other appreciable assets as well as any to the Internal Revenue Code (IRC) as of year of the loss. recognized gain from the sale of your principal January 1, 2015. However, there are continuing For taxable years that began in 2002 and residence. differences between California and federal 2003, California suspended the NOL carryover Business losses: law. When California conforms to federal tax deduction. Taxpayers continued to compute You may deduct business capital losses only law changes, we do not always adopt all of and carryover an NOL during the suspension up to the total of business capital gains and the changes made at the federal level. For period. However, the deduction for disaster any nonbusiness capital gains that remain after more information, go to ftb.ca.gov and search losses was not affected by the NOL suspension deducting nonbusiness capital losses and other for conformity. Additional information can rules. nonbusiness deductions. be found in FTB Pub. 1001, Supplemental Guidelines to California Adjustments, the The carryover period for an NOL incurred in NOL carryback general rule: The taxpayers instructions for California Schedule CA (540 or taxable years: must first carry back the entire NOL incurred 540NR), and the Business Entity tax booklets. y Beginning before January 1, 2002, have in 2017 to the preceding two years. Any loss not applied in the preceding two years can be The instructions provided with California tax been extended for two years. y Beginning on or after January 1, 2002, carried forward up to 20 years. To determine forms are a summary of California tax law the amount of NOL incurred in 2017 that and are only intended to aid taxpayers in and before January 1, 2003, have been extended for one year. can be carried back, complete Part IV, NOL preparing their state income tax returns. We Carryback, before completing Part I, Section A, include information that is most useful to the For more information, get FTB Legal lines 26-28 or Part I, Section B, lines 26-28. greatest number of taxpayers in the limited Ruling 2011-4. space available. It is not possible to include Amended return for NOL carryback – For taxable years beginning on or after Individuals, estates, and trusts claim the all requirements of the California Revenue January 1, 2004, the NOL carryover percentage and Taxation Code (R&TC) in the instructions. NOL carryback by amending the 2015 and/or is 100%. The NOL carryover percentage varies 2016 tax return using Form 540X, Amended Taxpayers should not consider the instructions for NOLs incurred prior to January 1, 2004. as authoritative law. Individual Income Tax Return, or Form 541, See the chart on page 6 for more information. California Fiduciary Income Tax Return. For taxable years beginning in 2010 and Governor Declared Disasters – For taxable 2011, California suspended the NOL carryover Note: Individuals, estates and trusts claiming years beginning on or after January 1, 2014, the NOL as a carryback in any of the previous deduction. Taxpayers continued to compute and before January 1, 2024, taxpayers may and carryover NOLs during the suspension two years, must first file the applicable deduct a disaster loss for any loss sustained in 2017 tax return and attach the completed period. However, taxpayers with a modified any city, county, or city and county in California adjusted gross income of less than $300,000 2017 form FTB 3805V, Net Operating Loss that is proclaimed by the Governor to be in a (NOL) Computation and NOL and Disaster or with disaster loss carryovers were not state of emergency. For these Governor-only affected by the NOL suspension rules. Loss Limitations - Individuals, Estates, and declared disasters, subsequent state legislation Trusts, to the tax return. After the 2017 tax For taxable years beginning in 2008 and 2009, is not required to activate the disaster loss return is filed, file an amended tax return California suspended the NOL carryover provisions. Any law that suspends, defers, for 2015 and/or 2016 to claim the NOL deduction. Taxpayers continued to compute reduces, or otherwise diminishes the deduction carryback deduction. Individuals will provide and carryover their NOL during the suspension of a net operating loss (NOL) shall not apply to the following explanation on Form 540X, period. However, taxpayers with a net business a NOL attributable to these specified disaster Part II, Explanation of Changes, line 5: “2017 income of less than $500,000 or with disaster losses. The President’s declaration continues NOL carryback deduction”. Estates and loss carryovers were not affected by the NOL to activate the disaster loss provisions. trusts provide the following explanation on a suspension rules. For a complete list of all disasters declared statement attached to the amended Form 541: The carryover period for any NOL or NOL by the President and/or the Governor, see “2017 NOL carryback deduction”. carryover, for which a deduction is disallowed the Declared Disasters list in Specific Line Instructions. Get FTB Pub 1034, Disaster Loss Do not attach the 2017 form FTB 3805V to the because of the 2008-2011 suspension, are 2015 or 2016 amended tax return. Attaching extended by: How to Claim a State Tax Deduction, for more information. form FTB 3805V may delay processing of the y One year for losses incurred in amended tax return. NOL Carryback – For NOLs incurred in taxable taxable years beginning on or Election to waive/relinquish NOL carryback: after January 1, 2010, and before years beginning on or after January 1, 2015, the carryback amount is 100% of the NOL. If the taxpayer would like to make the election January 1, 2011. to waive the two-year carryback period for an y Two years for losses incurred in taxable For more information, see Specific Line Instructions for Parts I, II, III and IV. NOL incurred in 2017, check the box under years beginning before January 1, 2010, Part I, Section C, Election to Waive Carryback. y Three years for losses incurred in taxable Nonbusiness losses: years beginning before January 1, 2009. You may deduct nonbusiness capital losses up By making the election, the taxpayer is electing y Four years for losses incurred in taxable to the amount of nonbusiness capital gains. to carry an NOL forward instead of carrying it years beginning before January 1, 2008. You may not deduct any excess nonbusiness back in previous two years. Once the election is made, it’s irrevocable. For more information, get FTB Legal capital losses over nonbusiness capital gains. Ruling 2011-04. FTB 3805V Instructions 2017 Page 1 If the taxpayer elects to waive the two-year of net operating loss from all sources. Only Line 9 – Enter income that is not related carryback period and carry the NOL forward, your California sourced income and losses to a trade or business (such as dividends, enter the amount from line 25 on Part III, are considered in determining if you have a pensions, annuities, income from an line 4, column (d) and column (h). If you have California NOL. endowment, or interest earned on an NOL from more than one source/type, list Change of Residency to California. investments). each loss separately. For taxable years beginning on or after Line 11 and Line 12 – You may subtract If you have an NOL or disaster loss from prior January 1, 2002, if you have NOL carryovers nonbusiness deductions only from years (line 23), complete Part II and Part III, to and were a nonresident of California in prior nonbusiness income, including any determine the loss carryover to future years. years, the NOL carryovers must be restated nonbusiness capital gains that remain after as if you had been a California resident for all deducting nonbusiness capital losses. If your A Purpose prior years. nonbusiness deductions are larger than your Individuals, estates, or trusts use form Change of Residency from California. nonbusiness income, you may not deduct the FTB 3805V, to figure the current year NOL For taxable years beginning on or after excess. and to limit the NOL carryback/carryover and January 1, 2002, if you have NOL carryovers Line 16 – You may deduct business capital disaster loss deductions. and you become a nonresident of California, losses only up to the total of business capital Corporations use form FTB 3805Q, Net your NOL carryovers must be restated as if gains and any nonbusiness capital gains that Operating Loss (NOL) Computation and NOL you had been a nonresident of California for all remain after deducting nonbusiness capital and Disaster Loss Limitations — Corporations. prior years. losses and other nonbusiness deductions. If your residency status changes from the time Line 23 – Enter the amount of your prior year B NOLs you generate the NOL carryover to the time NOL and disaster loss carryover from your NOLs and Disaster Losses – If your you apply the NOL deduction, you will need 2016 form FTB 3805V, Part III, line 5 and deductions for the year exceed your income, to recompute the NOL carryover amount.
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