Skip to Main Content

Manufacturers' Investment Credit References (MIC)

  • Available to qualified taxpayers engaged in manufacturing activities in California
  • The credit is equal to 6% of the qualified costs paid or incurred for the acquisition or construction of qualified property on or after January 1, 1994.
  • Complete the form FTB 3535.

FTB Manuals and Publications

Multistate Audit Techniques Manual Section 9120
Tax News
FTB Form 1113
FTB Form 3535 [2001]
FTB Form 3535 [2000]
FTB Form 3535 [1999]
FTB Form 3535 [1998]
FTB Form 3535 [1997]
FTB Form 3535 [1996]
FTB Form 3535 [1995]

Other FTB References

A Guide For The MIC
Analysis of Qualified Costs
Capitalized Labor-Cal Steel Implementation Guidance
Capitalized Labor Flowchart
Finance or Operating Lease Flowchart
Initial Review Guide
MIC Verification Schedule
Qualified Property 
Site Tour 
Site Tour Not Feasible  

Non-FTB References

Division Structure of the Standard Industrial Classification (SIC) Manual of 1987
Employment Development Department - Market Wage Information
Standard Industrial Classification Search
State Agencies - Board of Equalization

Code, Regulations, Notices and Rulings

California Code of Regulations Section 1502
California Code of Regulations Sections 17053.49-1 through 17053.49-11
California Code of Regulations Sections 23649-0 through 23649-11
FTB Notice 2003-10 - REPEAL OF THE MANUFACTURERS' INVESTMENT CREDIT (MIC)
FTB Notice 2002-1, February 4, 2002
FTB Notice 2001-6, October 23, 2001
FTB Notice 89-277 (Instructions on obtaining a chief counsel ruling)
law Ruling 2001-4, August 16,2001 (This ruling has been withdrawn. See FTB Notice 2003-3)
law Ruling 2000-1, June 1, 2000
law Ruling 98-1, February 2, 1998
Revenue & Taxation Code §17053.49
Revenue & Taxation Code §23649
Revenue & Taxation Code §19043

For additional assistance, call from within the United States 800.852.5711
From outside the United States, 1.916.845.6500 (not toll-free)

California Relay Service
711 or 800.735.2929

TTY (Device to Device)
800.822.6268

Help Us Improve Our Website

Don't include social security numbers or other personal/confidential information.



Thank you for your help.

If you need assistance, contact us.

Oops! Something went wrong.

We appreciate your feedback. Please try again later

Chat with an FTB Representative
 

You are leaving ftb.ca.gov

We do not control the destination site and cannot accept any responsibility for its contents, links, or offers. Review the site's security and confidentiality statements before using the site.

If you have any issues or technical problems, contact that site for assistance.

Ahora está saliendo de ftb.ca.gov

Nosotros no controlamos el sitio web al que se destina y no podemos aceptar ninguna responsabilidad por su contenido, enlaces, u ofertas. Revise las declaraciones de seguridad y confidencialidad del sitio antes de usar el sitio. Si tiene algún problema en general o técnico, comuníquese con ese sitio para obtener asistencia.

Si tiene algún problema en general o técnico, comuníquese con ese sitio para obtener asistencia.