3510: Credit for Prior Year Alternative Minimum Tax - Individuals or Fiduciaries (2025)
California · FTB · Used for tax years 2025
California Form 3510 calculates the credit for prior year alternative minimum tax (AMT) for individuals or fiduciaries. It reports the prior year AMT credit for 2025 and any unused AMT credit carried over to 2026. Attach it to your California tax return.
Who files this form
Form 3510 is for individuals or fiduciaries calculating a credit for prior-year alternative minimum tax (AMT). The 2025 form includes calculations for filers of California Form 540, Form 540NR, and Form 541.
The form does not state a general filing requirement. It directs you to attach Form 3510 to your California tax return.
What you'll need
Have these records available for the entries on Form 3510:
- Your name as shown on your tax return and your SSN, ITIN, or FEIN.
- Your 2024 Schedule P (540, 540NR, or 541), for prior-year AMT and other tax amounts.
- For Form 540 and Form 540NR filers, the line 22 Exemption Worksheet in the 2024 Schedule P instructions.
- Records of any unused AMT credit carried over from 2024.
- Your 2025 Form 540, Form 540NR, or Form 541, for your regular tax amount.
- Your 2025 exemption and other allowable credit amounts and tentative minimum tax amount.
- Your 2025 Schedule P, where you enter the calculated credit.
Several entries refer to separate instructions, including adjustments, exclusions, and the AMT credit net operating loss deduction. Those instructions are not included in the supplied text.
How to file
Attach the completed Form 3510 to your California tax return.
The supplied form does not provide a mailing address or e-file directions.
Common mistakes
- Missing the nonresident calculation: Form 540NR filers must complete both Sections A and B of Part I.
- Entering a ratio above the limit: Lines 21 and 24 say not to enter more than 1.0000.
- Completing unnecessary deduction lines: In Section B, if you did not itemize deductions, enter the line 20 result on lines 20 and 23, skip lines 21 and 22, and go to line 24.
- Replacing a required negative amount with zero: Line 30 specifically says to enter a negative amount if line 28 minus line 29 is less than zero.
- Forgetting the attachment: The form says to attach it to your California tax return.
Questions people ask
Which year's AMT does the 2025 form use?
Line 28 uses AMT from your 2024 Schedule P. Line 31 also asks for any unused AMT credit carried over from 2024.
How much prior-year AMT credit can I enter?
Line 38 directs you to enter the smaller of line 32 or line 37.
Where do I report the calculated credit?
Enter the line 38 amount in column (b) of your 2025 Schedule P (540), Part III, line 10; Schedule P (540NR), Part III, line 10; or Schedule P (541), Part IV, line 9.
Does the form calculate a carryover?
Yes. Subtract line 38 from line 32 and enter the result on line 39. The form identifies this as your AMT credit carryover to 2026.