California Franchise Tax Board Form Instructions
Form FTB 3804-CR (2025) — Pass-Through Entity Elective Tax Credit
TY2025 (latest)
preamble
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TAXABLE YEAR
Pass-Through Entity Elective Tax Credit
CALIFORNIA FORM
Attach to your California tax return. Name(s) as shown on your California tax return (SMLLCs see instructions) SSN or ITIN FEIN Part I Elective Tax Credit Amount. See specific line instructions. 1 (a) Electing qualified pass-through entity (PTE) name (b) Entity identification number (c) PTE elective tax credit(s) a b c d e f g h i j 2 Total PTE elective tax credit amount. Add the amounts in column (c) and enter total here
Part II Available Credit
1 Total credit from electing qualified PTEs. See instructions 2 Credit carryover from prior year 3 Total available credit. Add line 1 and line 2 4 Enter the amount of the credit claimed on the current year tax return. See instructions 5 Credit carryover available for future years. Subtract line 4 from line 3. For Privacy Notice, get FTB 1131 EN-SP.
Source: official text