California Motion Picture and Television Production Credit

Use the California Tax Form Calculator California Tax Form 3541 as a stand alone tax form calculator to quickly calculate specific amounts for your 2026 California state tax return. Alternatively, you can use one of our Combined Federal and State Tax Estimators to quickly calculate your salary, tax, and take-home pay.

California Motion Picture and Television Production Credit
Before you begin: Please check ONE BOX ONLY below to indicate which movie credit you are claiming on this form. If you claim the original credit and the new credit in the same year, you must complete a separate form FTB 3541 for each credit. Original California Motion Picture and Television Production Credit. Check this box for certificate number(s) 1000-4999 New California Motion Picture and Television Production Credit. Check this box for certificate number(s) 5000 and higher
Part I Available Credit
1a	Current year generated credit. See instructions				1a
b	Credit certificate number
2a	Credit received from pass–through entities (Schedule K-1). See instructions				2a
b	Credit certificate number
3a	Credit purchased from other entities. See instructions				3a
b	Credit certificate number
4	Credit received from affiliated corporations from Part III, line 16. See instructions				4
5a	Credit carryover from prior year				5a
b	Assignable credit carryover from prior year. See instructions				5b
6	Add line 1a, line 2a, line 3a, line 4, and line 5a				6
7a	Credit sold to other entities. See instructions				7a
b	Credit certificate number
8	Credit assigned to affiliated corporations from Part IV, line 22, column (d). See instructions				8
9	Credit passed through on Schedule K-1. See instructions				9
10a	Credit applied against sales and use taxes. See instructions				10a
b	Credit certificate number
11	Total credit sold, assigned, or applied against sales and use taxes. Add line 7a, line 8, line 9, and line 10a				11
12	Total available credit. Subtract line 11 from line 6				12
Part II Carryover Computation
13a	Credit claimed. Enter the amount of the credit claimed on the current year tax return from Part V, line 24, column (d). See instructions. (Do not include any assigned credit claimed on form FTB 3544A.)				13a
b	Total credit assigned. Enter the total amount from form FTB 3544, column (g). If you are not a corporation, enter -0-. See instructions.				13b
14	Carryover to future years. Add line 13a and line 13b, subtract the result from line 12				14
Part III Credit Received from Affiliated Corporations Pursuant to R&TC Section 23685 or Section 23695. See instructions.
(a) Assignor name		(b) Assignor corporation no.,FEIN, or CA SOS no.	(c) Credit certificate no.		(d) Credit received
15




16	Total credit received. Add the amounts in column (d). Enter the total here and on Part I, line 4				16
Part IV Credit Assigned to Affiliated Corporations Pursuant to R&TC Section 23685 or Section 23695. See instructions
17	Total credit available for assignment, before applying tax liability limit. Add line 1a, line 2a and 5b from Part I				17
18	Tax. See instructions				18
19	Excess credit available for assigning to affiliated corporations. Subtract line 18 from line 17, enter the result here and on line 20, column (e). If the result is ‘0’ or less, enter ‘0’. See instructions This is the maximum amount of credit that may be assigned to affiliated corporations.This is the maximum amount of credit that may be assigned to affiliated corporations.				19
Credit Assigned to Affiliated Corporations
	(a) Assignee name	(b) Assignee corp. no., FEIN, or CA SOS no.	(c) Credit certificate no.	(d) Amount of credit assigned	(e) Excess credit available for assignment
20
21




22	Total credit assigned. Add the amounts in column (d). Enter the total here and on Part I, line 8
Part V Credit Claimed
	(a) Year certificate issued	(b) Certificate number	(c) Credit amount available for use	(d) Credit claimed (do not include amounts claimed on 3544A)	(e) Credit carryover
23




24	Total credit claimed. Add the amounts in column (d). Enter the total here and on Part II, line 13a

Last reviewed: : If you believe this form requires an update, please contact us.

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Frequently Asked Questions

Does California tax ESOP distributions?

Distributions are generally taxable per federal/state rules; timing/character matters.

Do I owe use tax on online purchases?

Yes—CA use tax may be due on untaxed out-of-state purchases; it’s reported on the return.

Are stock options/supplemental wages handled specially?

Employers may use supplemental withholding methods; totals still flow into CA taxable income.

What is CalEITC?

California’s Earned Income Tax Credit for low-to-moderate earners; eligibility depends on income and filing status.

I moved mid-year—how is CA tax handled?

Use part-year rules; apportion income between states and file CA as part-year resident if applicable.

Important Notes

All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.