Enhanced Oil Recovery Credit

Use the California Tax Form Calculator California Tax Form 3547 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.

Enhanced Oil Recovery Credit
1	Eligible transportation costs. See instructions	1
2	Current year credit. Multiply line 1 by % ()	2
3	Pass-through donated agricultural products transportation credit(s) from Schedule K-1 (100S, 541, 565, or 568). See instructions	3
4	Total current year donated agricultural products transportation credit. Add line 2 and line 3	4
5	Credit carryover from a prior year	5
6	Total available donated agricultural products transportation credit. Add line 4 and line 5	6
7a	Credit claimed. Enter the amount of the credit claimed on the current year tax return. See instructions (Do not include any assigned credit claimed on form FTB 3544A.)	7a
b	Total credit assigned. Enter the total amount from form FTB 3544, column (g). If you are not a corporation, enter -0-. See instructions	7b
8	Credit carryover available for future years. Add line 7a and line 7b, subtract the result from line 6	8

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

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Frequently Asked Questions

How does community property affect my CA return?

Married/RDP filers may have community property allocation rules; see CA guidance.

Are employer retirement contributions taxed by CA?

Pre-tax 401(k)/403(b) contributions reduce federal and generally CA taxable wages.

Is there a separate Medicare surtax in CA?

Additional Medicare is federal; California PIT is separate and applies via its own brackets/credits.

Does CA tax out-of-state remote work?

CA generally taxes income earned while working in CA; non-CA work may be non-CA source—track days/location.

Can I deduct mortgage interest in CA?

Often yes, subject to CA limits/adjustments; compare standard vs itemized for CA.

Important Notes

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