California Franchise Tax Board Form Instructions
Form FTB 3804-CR (2025) — Pass-Through Entity Elective Tax Credit
TY2025 (latest)
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8771253 FTB 3804-CR 2025 Side 1
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