Enterprise Zone Deduction and Credit Summary

Use the California Tax Form Calculator California Tax Form 3805z 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.

Enterprise Zone Deduction and Credit Summary
A.	Check the appropriate box for your entity type: Individual Estate Trust C corporation S corporation Partnership Exempt organization Limited liability company Limited liability partnership
B.	Enter the name of the Enterprise Zone (EZ) business:
C.	Enter the address (actual location) where the EZ business is conducted:
D.	Enter the name of the EZ in which the business and/or investment activity is located:
E.	Enter the Principal Business Activity Code of the EZ Business. For Long Beach EZ, enter SIC code, see instructions
F.	Total number of employees in the EZ
G.	Number of employees included in the computation of the hiring credit, if claimed
H.	Gross annual receipts of the business
I.	Total asset value of the business
Part I Credits and Recapture (Complete Schedule Z on Side 2 before you complete this part .)
1	Hiring and sales or use tax credits claimed on the current year return:
	a	Hiring credit from Schedule Z, line 8A, column (g) or line 10, column (f)							1a
	b	Hiring credit recapture from Worksheet IA, Section B, line 2, column (b)							1b
	c	Sales or use tax credit carryover from Schedule Z, line 9A, column (g) or line 11, column (f)							1c
	d	Add line 1a and line 1c							1d
Part II Portion of Business Attributable to the Enterprise Zone. See instructions
2	Enter the average apportionment percentage of your EZ business from Worksheet II, Section A, line 4								2
Part III Net Operating Loss (NOL) Carryover and Deduction. See instructions
3	a	Enter the EZ NOL carryover from prior years from Worksheet III, line 26, column (b)							3a
	b	Enter the total EZ NOL deduction used in the current year from Worksheet III, line 26, column (c). Enter this amount on Schedule CA (540 or 540NR), line 21e, column B; Form 100, line 20; Form 100W, line 20; Form 100S, line 18; or Form 109, line 6							3b
	c	Enter the EZ NOL carryover to future years from Worksheet III, line 26, column (e)							3c
Schedule Z Computation of Credit Limitations – Enterprise Zones
Part I Computation of Credit Limitations. See instructions
1	Trade or business income. Individuals: Enter the amount from the Worksheet II, Section B, line 14, column (c) on this line and on line 3 (skip line 2). See instructions. Corporations filing a combined report, enter the taxpayer’s business income apportioned to California. See instructions for form FTB 3805Z, Part II								1
2	Corporations: Enter the average apportionment percentage from Worksheet II, Section A, line 4. See instructions								2
3	Multiply line 1 by line 2								3
4	Enter the EZ NOL deduction from Worksheet III, line 26, column (c)								4
5	EZ taxable income. Subtract line 4 from line 3								5
6a	Compute the amount of tax due using the amount on line 5. See instructions							6a
b	Enter the amount of tax from Form 540, line 35; Long Form 540NR, line 42; Form 541, line 21; Form 100, line 23; Form 100W, line 23; Form 100S, line 21; or Form 109, line 10. Corporations and S corporations, see instructions							6b
7	Enter the smaller of line 6a or line 6b. This is the limitation based on the EZ business income. Go to Part II, Part III, or Part IV. See instructions								7
Part II Limitation of Credits Corporations, Individuals, Estates and Trusts. See instructions.
(a) Credit name			(b) Credit amount	(c) Total prior year carryover	(d) Total credit assigned from form FTB 3544, col. (g)	(e) Total credit sum of col. (b) plus col. (c) minus col. (d)	(f) Limitation based on EZ business income	(g) Credit used on Sch. P Can never be greater than col. (e) or col. (f)	(h) Total credit carryover col. (e) minus col. (f)
8	Hiring credit	A
		B
9	Sales or use tax credit carryover	A
		B
Part III Limitation of Credits for S corporations Only. See instructions
(a) Credit name			(b) Credit amount	(c) S corporation credit col. (b) multiplied by	(d) Total prior year carryover	(e) Total credit col. (c) plus col. (d)		(f) Credit used this year by S corporation	(g) Carryover col. (e) minus col. (f)
10	Hiring credit
11	Sales or use tax credit carryover
Part IV Limitation of Credits for Corporations and S Corporations Subject to Paying Only the Minimum Franchise Tax. See instructions
(a) Credit name			(b) Credit amount			(c) Total prior year carryover		(d) Total credit assigned from form FTB 3544, col. (g)	(e) Total credit carryover sum of col. (b) plus col. (c), minus col. (d)
12	Hiring credit
13	Sales or use tax credit carryover

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Frequently Asked Questions

Are commissions/bonuses taxed differently in CA?

Withholding may use supplemental methods; final CA tax is based on total taxable income.

How does AMT work in California?

CA has its own AMT regime and adjustments; higher-income filers should check exposure.

How are RSUs/ESPP handled for CA tax?

Equity compensation is generally taxed as wage income when included in W-2; CA sources based on work.

Can I add extra CA withholding to smooth refunds?

Yes—enter additional withholding and rerun to see impact on take-home and refund.

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.