3580: Application and Election to Amortize Certified Pollution Control Facility (2024)
California · FTB · Used for tax years 2024
California Form 3580 is used to elect to amortize the cost of a certified pollution control facility located in California over 60 months. It records the facility’s cost, monthly amortization, operating status, and description, and includes certification by the State Air Resource
Who files this form
Use Form 3580 to elect to amortize the cost of a certified pollution control facility located in California over a 60-month period. The form covers facilities for air pollution or water pollution.
The form does not state a general requirement to file. It is used to make this election.
What you'll need
Have the following information ready:
- Your name as shown on your California tax return and the identifying numbers requested on the form.
- The general nature of your business.
- The facility’s purchase or construction completion date and useful life.
- Whether the facility is operating, and its actual or expected operation date.
- Whether it is a new facility or an addition to an existing facility.
- Total cost and monthly amortization amount.
- A description of the facility or its components, including trade or technical name, model number, and manufacturer’s name and address.
Part III requires certification by the State Air Resources Board for air pollution or the State Water Resources Control Board for water pollution.
How to file
- Enter your identifying information and general nature of business.
- Select air pollution or water pollution and indicate when amortization will begin.
- Complete Parts I and II, including the signature, title, and date.
- Get certification for Part III.
- Attach Form 3580 to your California tax return.
The supplied form does not give a mailing address or e-filing instructions.
Common mistakes
Follow these reminders printed on the form:
- Complete both Part I and Part II.
- Get certification for Part III.
- Attach Form 3580 to your California tax return.
Questions people ask
How long is the amortization period?
The election is to amortize the facility’s cost over 60 months.
Must the facility be located in California?
Yes. The form states that the election applies to a certified pollution control facility located in California.
What starting options does the form list?
The form lets you select the month following acquisition or completion, or the year following acquisition or completion.
Who certifies the facility?
Part III provides for certification by the State Air Resources Board for air pollution or the State Water Resources Control Board for water pollution.