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State of California Franchise Tax Board

Changes to 2006 Form

2006 Updates to Form 3807 Instructions

Revision Date: 12/20/2007

Revision Details: Our current instructions instruct the taxpayer to add the amount of sale or use tax credit into income, which results in an incorrect amount of tax liability. This revision will allow the taxpayer to report the correct amount of income, which results in a correct amount of tax liability.

  • This update is located in the booklet, Page 10, 2nd column, Instructions for Worksheet II, Line 2, column (c)

It should read:

For partnerships enter the amount from line 2, column (c ), on form FTB 3807, Side 1, Part II, line 2c. Also, include the current year sales or use tax credit amount on Forms 565 and 568, Schedule K, line 14 and the distributive share of the credit to partners and members on Schedule K-1 line 14.

The revised form is available for download.

2006 Update to Form 3807-CA Forms & Instructions, Local Agency Military Base Recovery Area Business Booklet

Revision Date: 06/08/2007

Revision Details: The Mare Island Naval Base expiration date was 1/31/2007. However, it has been extended until 1/31/2008.

Page 2, FTB 3807 Booklet; page 635 of Package X

  • Page 2, column 3, under LAMBRA Designation section

It should read:

Mare Island Naval Base
Expiration Date

Since the expiration date is extended, the taxpayer may be able to claim more credit, which will result in a decrease in tax liability.

The internet version is available for download.

Back to Tax Form Changes for 2006

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