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Franchise Tax Board

Topic Index for Tax Forms and Publications

This webpage helps you find our tax forms and publications by topic. It lists the main tax topics, then notes the main forms and publications associated with those tax topics. To search for forms and publications by name and number, go to our Forms webpage.

Accumulation Distributions

Address Change

Allocation of Estimated Tax Payments for Beneficiaries

Allocation of Income

Alternative Minimum Tax

Amended Returns

  • Corporations—100X
  • Individuals—540X

Amortization

Annuities, Additional Tax Attributable

Application for Certificate of Revivor

Application to Amortize Certified Pollution Control Facility

Apportionment and Allocation of Income

Beneficiary’s Share of Income, Deductions, Credits, etc.

Built-in Gains, Tax Imposed on S Corporations

Business Trusts and Certain Foreign Single Member LLCs

California Adjustments to Federal Adjusted Gross Income

Capital Gain and/or Loss

Change of Address

Charitable Remainder and Pooled Income Trusts

Children

  • Child and Dependent Care Expenses Credit—3506
  • Parents’ Election to Report Child’s Interest and Dividends—3803
  • Tax Computation for Children Under Age 14 with Investment Income—3800

Claims for Refund

Corporations

  • Alternative Minimum Tax and Credit Limitations—Schedule P (100)
  • Alternative Minimum Tax and Credit Limitations — Water’s-Edge Filers—Schedule P (100W)
  • Amended Return—100X
  • Amortization—3885
  • Credit Limitations—Schedule P (100)
  • Credits—see Credits
  • Depreciation—3885
  • Dividend Income Deduction—Schedule H (100)
  • Dividend Income Deduction — Water’s-Edge Filers—Schedule H (100W)
  • Estimated Tax—100-ES 
  • Franchise or Income Tax Return—100
  • Franchise or Income Tax Return — Water’s-Edge Filers—100W
  • Payment Voucher for Automatic Extension for Corporations—3539
  • Small Business Stock Questionnaire—3565
  • Underpayment of Estimated Tax—5806

Credit Carryover Summary

Credit for Prior Year Alternative Minimum Tax

Credit Limitations

Credits

  • Child and Dependent Care Expenses Credit—3506
  • Credit Carryover Summary—3540
  • Credit for Prior Year Alternative Minimum Tax (Corporations)—Schedule P (100)
  • Credit for Prior Year Alternative Minimum Tax (Fiduciaries)—3510
  • Credit for Prior Year Alternative Minimum Tax (Individuals)—3510
  • Credit for Prior Year Alternative Minimum Tax (Water’s-Edge Filers)—Schedule P (100W)
  • Disabled Access Credit for Eligible Small Businesses—3548
  • Donated Agricultural Products Transportation Credit—3547
  • Employer Child Care Program/Contribution Credit—3501
  • Enhanced Oil Recovery Credit—3546
  • Enterprise Zone Employee Credit—3553
  • Enterprise Zone Deduction and Credit Summary—3805Z
  • Estimated Tax Credit
  • Los Angeles Revitalization Zone Deduction and Credit Summary—3806
  • Low-Income Housing Credit—3521
  • Manufacturing Enhancement Area Credit Summary—3808
  • Natural Heritage Preservation Credit—3503
  • Nonrefundable Renter’s Credit (Part-Year Resident)—540NR Booklet
  • Nonrefundable Renter’s Credit (Resident)—540 2EZ Booklet
  • Other State Tax Credit—Schedule S
  • Prison Inmate Labor Credit—3507
  • Research Credit—3523
  • Renter’s Credit, Nonrefundable—540 2EZ Booklet
  • Targeted Tax Area Deduction and Credit Summary—3809

Depreciation

Disaster Loss Limitation

  • Corporations—3805Q
  • Donated Agricultural Products Transportation Credit—3547
  • Estates and Trusts—3805V
  • Individuals—3805V

Election

  • To File A Combined Unitary Group Single Return—Schedule R
  • To Report Child’s Interest and Dividends—3803

Employee, Enterprise Zone Credit

Employer Child Care Program/Contribution Credit

Enhanced Oil Recovery Credit

Enterprise Zone, Credit for Employee

Enterprise Zone Deduction and Credit Summary

Estate Income Tax Certificate Request

Estates

Estimated Tax

  • Corporations—100-ES 
  • Fiduciaries—541-ES  
  • Individuals—540-ES  
  • Underpayment (Corporations)—5806
  • Underpayment (Farmers and Fishermen)—5805F
  • Underpayment (Fiduciaries)—5805
  • Underpayment (Individuals)—5805

Exempt Organizations

  • Application for—3500
  • Business Income Tax Return—109
  • Information Return—199
  • Payment Voucher for Automatic Extension for Exempt Organizations—3539

Extension of Time to File Returns

  • Corporations—3539
  • Exempt Organizations—3539
  • Fiduciaries—3563
  • Individuals—3519
  • Limited Liability Companies—3537
  • Limited Liability Partnerships—3538
  • Limited Partnerships—3538
  • REMICs—3538

Fiduciaries

Funeral Trusts, Qualified

Gain or Loss

Individuals

Information Returns

  • Charitable Remainder and Pooled Income Trusts—541-B
  • Exempt Organization Annual Information Return—199
  • Limited Liability Company Return of Income—568
  • Partnership Return of Income—565
  • Trust Accumulation of Charitable Amounts—541-A

Installment Sale Income

Insurance (Nonadmitted Insurance Tax Return)

Interest Computation Under The Look-Back Method for Completed Long-Term Contracts

Limited Liability Companies

  • Amortization—3885L
  • Capital Gain or Loss—Schedule D (568)
  • Depreciation—3885L
  • Income Tax Return—568
  • List of Members and Consents—3832
  • Member’s Share of Income, Deductions, Credits, Etc.—Schedule K-1 (568) 
  • Payment Voucher for Automatic Extension for Limited Liability Companies—3537
  • Special Election for Certain Foreign Single Member LLCs—3574
  • Tax Voucher—3522
  • Withholding—see Withholding

Local Agency Military Base Recovery Area Deduction and Credit Summary

Los Angeles Revitalization Zone Deduction and Credit Summary

Low-Income Housing Credit

Lump-Sum Distributions Tax

Manufacturing Enhancement Area Credit Summary

Medical Savings Accounts, Additional Tax Attributable to

Member’s Share of Income, Deductions, Credits, etc.

Net Operating Loss Computation

  • Corporations—3805Q
  • Estates and Trusts—3805V
  • Individuals—3805V
  • Nonadmitted Insurance Tax Return—570

Nonresidents

Other State Tax Credit

Part-Year Residents

Partnerships

  • Amortization—3885P
  • Capital Gain or Loss—Schedule D (565)
  • Depreciation—3885P
  • Income Tax Return—565
  • Partner’s Share of Income, Deductions, Credits, etc.—Schedule K-1 (565)
  • Payment Voucher for Automatic Extensions for LPs, LLPs, and REMICs—3538

Passive Activity

  • Credit Limitations, Corporations—3802
  • Credit Limitations, Individuals, Fiduciaries, and S Corporations—3801-CR
  • Loss Limitations, Corporations—3802
  • Loss Limitations, Individuals, Fiduciaries, and S Corporations—3801

Payment Arrangement

Payment Voucher for Electronically Transmitted Returns

Payment Vouchers for Automatic Extension

  • Corporations—3539
  • Exempt Organizations—3539
  • Fiduciaries—3563
  • Individuals—3519
  • Limited Liability Companies—3537
  • Limited Liability Partnerships—3538
  • Limited Partnerships—3538
  • REMICs—3538

Political or Legislative Activities By Section 23701d Organizations

Power of Attorney

Power of Attorney

Principal Business Activity Code Chart

Prison Inmate Labor Credit

Publications

  • California Tax Forms and Related Federal Forms—Pub 1006
  • Guide to Dissolve, Surrender, or Cancel a California Business Entity—Pub. 1038
  • Guidelines for Corporations Filing a Combined Report—Pub 1061
  • Guidelines for Determining Resident Status—Pub 1031
  • Guidelines for Filing a Group Form 540NR—Pub. 1067
  • Pension and Annuity Guidelines—Pub 1005
  • Supplemental Guidelines to California Adjustments—Pub. 1001
  • Tax Information for Military Personnel—Pub 1032
  • Tax Information for Registered Domestic Partners—Pub. 737
  • Tax Information for Same-Sex Married Couples—Pub. 776

Qualified Funeral Trusts

Qualified Retirement Plans, Additional Tax Attributable to

Qualified Subchapter S Subsidiary (QSub) Information Worksheet

Real Estate

  • Payment Voucher for Real Estate Withholding—593-V
  • Payment Voucher for Resident and Nonresident Withholding—592-V
  • Withholding Certificate—593-C
  • Withholding Computation of Estimated Gain or Loss—593-E
  • Withholding Exemption Certificate —590
  • Withholding Installment Sale Acknowledgment—593-I
  • Withholding Tax Statement—593

Refund Claims

Renter’s Credit, Nonrefundable

Repealed Credit Carryover

Request for Copy of Bank & Corporation or Partnership Return

Request for Copy of Personal Income Tax or Fiduciary Return

Research Credit

Residents

Retirement Plans, Additional Tax Attributable to

Returns

  • Amended Corporation Franchise or Income Tax Return—100X
  • Amended Individual Income Tax Return—540X
  • Corporation Franchise or Income Tax Return—100
  • Exempt Organization Annual Information Return—199
  • Exempt Organization Business Income Tax Return—109
  • Fiduciaries—541, 541-A, 541-B 
  • Foreign Partner or Member Annual Return—592-F
  • Interest Computation Under The Look-Back Method for Completed Long-Term Contracts — Individuals, Estates, and Trusts—3834
  • Limited Liability Companies—568
  • Nonadmitted Insurance Tax Return—570
  • Nonresidents—540NR Long Form, 540NR Short Form 
  • Partnerships—565
  • Request for Copy of Return (Corporation, Partnership or Limited Liability Company)—3516
  • Request for Copy of Return (Personal or Fiduciary)—3516
  • Residents—540 2EZ, 540A, 540
  • S Corporations—100S
  • Water’s-Edge Filers—100W

S Corporations

Sales of Business Property

Shareholder’s Share of Income, Deductions, Credits, etc.

Small Business Stock Questionnaire

Substitute Forms for Form W-2 or Form 1099-R

Tables for Form 540 2EZ

Targeted Tax Area Deduction and Credit Summary

Tax On

Tax Tables for Individuals

Tax Voucher for Limited Liability Companies

Tentative Minimum Tax

Trust Accumulation of Charitable Amounts, Information Return

Trusts

Underpayment of Estimated Tax

  • Corporations—5806
  • Farmers and Fishermen—5805F
  • Fiduciaries—5805
  • Individuals—5805

Water’s-Edge

Water’s-Edge Foreign Investment Interest Offset

Withholding

Resident and Nonresident Withholding

  • Foreign Partner or Member Annual Return—592-F
  • Nonresident Reduced Withholding Request—589
  • Nonresident Withholding Allocation Worksheet—587
  • Nonresident Withholding Exemption Certificate for Previously Reported Income—590-P
  • Nonresident Withholding Waiver Request—588
  • Payment Voucher for Foreign Partner or Member Withholding —592-A
  • Payment Voucher for Resident and Nonresident Withholding—592-V
  • Tax Statement—592-B
  • Withholding Exemption Certificate—590
  • Withholding Statement—592

Real Estate Withholding

  • Payment Voucher—593-V
  • Withholding Certificate—593-C
  • Withholding Computation of Estimated Gain or Loss—593-E
  • Withholding Exemption Certificate —590
  • Withholding Installment Sale Acknowledgment—593-I
  • Withholding Tax Statement—593