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California Tax Form 3801: Passive Activity Loss Limitations

Use the California Tax Form Calculator California Tax Form 3801: Passive Activity Loss Limitations as a stand alone tax form calculator to quickly calculate specific amounts for your 2018 California state tax return. California Tax Form 3801: Passive Activity Loss Limitations is also integrated into our comprehensive California State Tax Calculator where you can complete and save your calculations for later use. Alternatively you can use one of our Combined Federal and California State Tax Estimator to quickly calculate your salary, tax and take home pay in California.

Passive Activity Loss Limitations
Part I 2017 Passive Activity Loss
See the instructions for Worksheet 1 and Worksheet 3 for federal Form 8582 before completing Part I. Be sure to use California amounts
Rental Real Estate Activities with Active Participation
1a1a
1b1b
1c1c
1d1d
All Other Passive Activities
2a2a
2b2b
2c2c
2d2d
33
Part II Special Allowance for Rental Real Estate with Active Participation
Enter all numbers in Part II as positive amounts. See instructions.
44
55
66
77
88
99
Part III Total Losses Allowed
1010
1111
California Passive Activity Worksheet (See General Instructions for Step 1.)
Use this worksheet to figure California income (loss) from passive activities before application of passive activity loss (PAL) rules
(a)
Passive Activity Enter a description of the activity
(b)
Federal Schedule Enter the name of the federal form or schedule on which you reported the activity
(c)
California Schedule Enter the name of the California form or schedule, if any, used to calculate the California adjustment
(d)
Federal Amount Enter your current year federal net income (loss) before application of the PAL rules
(e)
California Adjustment Enter any adjustment resulting from differences in federal and California law
(f)
California Amount Combine column (d) and column (e)
California Adjustment Worksheets (See General Instructions for Step 4.)
Use these worksheets to figure your California adjustments after application of the PAL rules
(a)
Activities Enter a description of the activity. Group activities by the federal schedules on which they were reported
(b)
Passive or Nonpassive Enter the character of the activity as passive or nonpassive for California purposes
(c)
California Amount Enter the California net income (loss) from the activity after application of the PAL rules
(d)
Federal Amount Enter the federal net income (loss) from the activity after application of the PAL rules
(e)
California Adjustment Subtract the Total amount of column (d) from the Total amount of column (c) and enter the difference in column (e) below. Individuals should transfer this amount to Schedule CA (540 or 540NR) as follows:
(a)
Schedule E Activities
(b)
Passive or Nonpassive
(c)
California Amount
(d)
Federal Amount
(e)
California Adjustment
If the amount below is positive, transfer the amount to Schedule CA (540 or 540NR), line 12, column C.
If the amount below is negative, transfer the amount to Schedule CA (540 or 540NR), (as a positive amount) line 12, column B.
Total1(c) 1(d)* 1(e)
(a)
Schedule C Activities
(b)
Passive or Nonpassive
(c)
California Amount
(d)
Federal Amount
(e)
California Adjustment
If the amount below is positive, transfer the amount to Schedule CA (540 or 540NR), line 17, column C.
If the amount below is negative, transfer the amount to Schedule CA (540 or 540NR), (as a positive amount) line 17, column B.
Total2(c) 2(d)** 2(e)
(a)
Schedule F Activities
(b)
Passive or Nonpassive
(c)
California Amount
(d)
Federal Amount
(e)
California Adjustment
If the amount below is positive, transfer the amount to Schedule CA (540 or 540NR), line 18, column C.
If the amount below is negative, transfer the amount to Schedule CA (540 or 540NR), (as a positive amount) line 18, column B.
Total3(c) 3(d)*** 3(e)
* This amount should be the same as the amount reported on Schedule CA (540 or 540NR), line 12, column A.
** This amount should be the same as the amount reported on Schedule CA (540 or 540NR), line 17, column A.
*** This amount should be the same as the amount reported on Schedule CA (540 or 540NR), line 18, column A.
Worksheets 1 through 6 are not required to be filed with your California tax return and may be detached before filing form FTB 3801. Keep a copy of the worksheets for your records. Refer to the instructions for federal Form 8582 for specific instructions on how to complete the worksheets.
Worksheet 1 For form FTB 3801, line 1a, line 1b, and line 1c
Name of activityCurrent yearPrior yearOverall gain or loss
(a)
Net income (line 1a)
(b)
Net loss (line 1b)
(c)
Unallowed loss (line 1c)
(d)
Gain
(e)
Loss
Total. Enter on form FTB 3801, line 1a, line 1b, and line 1c ▸
Worksheet 2 For form FTB 3801, line 2a, line 2b, and line 2c
Name of activityCurrent yearPrior yearOverall gain or loss
(a)
Net income (line 2a)
(b)
Net loss (line 2b)
(c)
Unallowed loss (line 2c)
(d)
Gain
(e)
Loss
Total. Enter on form FTB 3801, line 2a, line 2b, and line 2c ▸
Worksheet 3 Use this worksheet if an amount is shown on form FTB 3801, line 9.
Name of activityForm or schedule to be reported on(a)
Loss
(b)
Ratio
(c)
Special allowance
(d)
Subtract column (c) from column (a)
Total ▸
Worksheet 4 Allocation of Unallowed Losses
Name of activityForm or schedule to be reported on(a)
Loss
(b)
Ratio
(c)
Unallowed loss
Total ▸
Worksheet 5 Allowed Losses
Name of activityForm or schedule to be reported on(a)
Loss
(b)
Unallowed loss
(c)
Allowed loss
Total ▸
Worksheet 6 Activities With Losses Reported on Two or More Different Forms or Schedules
Name of Activity(a)(b)(c)
Ratio
(d)
Unallowed loss
(e)
Allowed loss
Form or schedule to be reported on:
1aNet loss plus prior year unallowed loss from form or schedule ▸
bNet income from form or schedule ▸
cSubtract line 1b from line 1a. If zero or less, enter -0- ▸
Form or schedule to be reported on:
1aNet loss plus prior year unallowed loss from form or schedule ▸
bNet income from form or schedule ▸
cSubtract line 1b from line 1a. If zero or less, enter -0- ▸
Form or schedule to be reported on:
1aNet loss plus prior year unallowed loss from form or schedule ▸
bNet income from form or schedule ▸
cSubtract line 1b from line 1a. If zero or less, enter -0- ▸
Total ▸
Worksheets 1 through 6 are not required to be filed with your California tax return and may be detached before filing form FTB 3801. Keep a copy of the worksheets for your records.

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