3580: Application and Election to Amortize Certified Pollution Control Facility (2025)
California · FTB · Used for tax years 2025
California Form 3580 is used to elect to amortize the cost of a certified pollution control facility located in California over a 60-month period. It records the facility’s cost, monthly amortization, description, and certification by the State Air Resources Board or State Water
Who files this form
Use Form FTB 3580 to elect to amortize the cost of a certified pollution control facility located in California over a 60-month period. The form covers air pollution and water pollution facilities.
What you'll need
Have the following information ready:
- Name(s) as shown on your California tax return, applicable identification numbers, and 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 start 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 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 select when amortization will begin: the month following acquisition or completion, or the year following acquisition or completion.
- Complete Part I with the facility details and Part II with the facility or component description.
- Sign and date the statement certifying that the information is true and correct, and include your title.
- Get certification for Part III from the applicable state board.
- Attach Form FTB 3580 to your California tax return.
Common mistakes
The form reminds you to:
- Complete both Part I and Part II.
- Get certification for Part III.
- Attach the form 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 describes the election as applying to a certified pollution control facility located in California.
When can amortization begin?
The form offers two choices: the month following acquisition or completion, or the year following acquisition or completion.
Which agency certifies the facility?
Part III lists the State Air Resources Board for air pollution certification and the State Water Resources Control Board for water pollution certification.
What if the facility is not yet operating?
Part I asks you to mark “No” for whether the facility is in operation and enter the date it is expected to be placed in operation.