Changes to 2012 Forms
Updates to the 3809 Booklet on 03/02/2014 –– Targeted Tax Area Business Booklet
We replaced text on Page 16, Worksheet IV, Section A, Line 6.
6. Enter the amount from form FTB 3805V, Part 1, Section A, Line 18
6. Enter the amount from form FTB 3805V, Part 1, Section A, Line 20
Reason for the changes
AB 1412 (Stats. 2013, ch. 546), signed by the Governor on October 4, 2013, retroactively allows the Qualified Small Business Stock (QSBS) deferral and 50 percent gain exclusion for tax years 2008 through 2012. The FTB 3809 Booklet, Worksheet IV is indirectly affected by AB 1412 changes. Worksheet IV references form FTB 3805V which had line number changes due to AB 1412.
No tax impact.
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