Manufacturing Enhancement Area Credit Summary

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Manufacturing Enhancement Area 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 Manufacturing Enhancement Area (MEA) business:
C.	Enter the address (actual location) where the MEA business is conducted:
D.	Enter the name of the MEA in which the business and/or investment activity is located
E.	Enter the six-digit Principal Business Activity Code of the MEA Business
F.	Total number of employees in the MEA
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 Hiring Credit and Recapture (Complete Schedule Z on Side 2 before you complete this part .)
1	Hiring credit from Schedule Z, line 6A, column (g) or line 7, column (f)								1
2	Recapture of hiring credit from Worksheet I, Section B, line 2, column (b)								2
Part II Portion of Business Attributable to the Manufacturing Enhancement Area. See Instructions
3	Enter the average apportionment percentage of your business that is in the MEA from Worksheet II, Section A, line 4. If your operation is entirely within one MEA, the average apportionment percentage is % ()								3
Schedule Z Computation of Credit Limitations — Manufacturing Enhancement Area
Part I Computation of Credit Limitations. See instructions
1	Trade or business income. Individuals: Enter the amount from Worksheet II, Section B, line 14, column (c) on this line and on line 3 (skip line 2). See instructions. Corporations which file a combined report, enter the taxpayer’s business income apportioned to California (see form FTB 3808, Part II instructions)								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
4a	a Compute the amount of tax due using the amount on line 3. See instructions							4a
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							4b
5	Enter the smaller of line 4a or line 4b. This is the limitation based on the MEA income. Go to Part II, Part III, or Part IV. See instructions								5
Part II Limitation of Credits for 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 MEA 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)
6	Hiring credit	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)
7	Hiring credit
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)
8	Hiring credit

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Frequently Asked Questions

Does CA allow a child/dependent care credit?

California offers a nonrefundable Child and Dependent Care Expenses Credit to eligible filers.

Will my monthly net match my paycheck exactly?

Our monthly view shows even splits; employer day-based cycles can create small variances.

Are union dues deductible for CA?

Some employee expenses differ between federal and CA; itemized deductions vary—check CA rules.

Are ESA/Coverdell accounts treated like federal in CA?

Conformity is mixed; verify CA treatment of contributions/earnings.

Do local sales/property taxes affect my CA income tax?

Some amounts factor through itemizing; SALT deduction limits apply federally, CA rules differ.

Important Notes

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