3800: Tax Computation for Certain Children with Unearned Income (2024)
California · FTB · Used for tax years 2024
California Form 3800 calculates tax for certain children with unearned income, such as taxable interest, ordinary dividends, and capital gains. It figures the child’s net unearned income, tentative tax based on the parent’s tax rate, and the child’s tax, and is attached only to t
Who files this form
California Form 3800 is used to compute tax for certain children with unearned income for tax year 2024. The form lists taxable interest, ordinary dividends, and capital gains as examples of unearned income.
If the child’s unearned income is $2,600 or less, the form says to stop and not file it. The supplied form text does not give complete eligibility rules for determining which children with income above that amount must file.
What you'll need
Have the following information and forms available:
- The child’s name as shown on the return, SSN or ITIN, unearned income, and deduction information.
- The child’s Form 540 or Form 540NR, including taxable income from line 19.
- The parent’s name, SSN or ITIN, filing status, and Form 540 or Form 540NR information. The form cautions you to read the instructions before completing the parent information.
- Forms FTB 3800 for any other children of the same parent, if applicable, to find their net unearned income on line 5.
- The tax table or tax rate schedules in the 2024 Form 540 instructions.
The form also directs Form 540NR filers and children who itemize deductions to consult instructions. Those instructions were not supplied here.
How to file
Attach Form 3800 only to the child’s Form 540 or Form 540NR.
For a child filing Form 540, enter the larger of Form 3800, line 16 or line 17, on Form 3800, line 18, and on the child’s Form 540, line 31. Check the box labeled “FTB 3800” on the child’s tax return.
Form 540NR filers are directed to consult the instructions. The supplied text does not provide a mailing address or e-filing directions.
Common mistakes
- Confusing the stopping rules. If line 1 is $2,600 or less, stop and do not file the form. If line 3 or line 5 is zero or less, stop completing the form but attach it to the child’s return.
- Counting the same child twice on line 7. Include only the net unearned income from other children’s Forms FTB 3800, not this child’s line 5 amount.
- Including Form FTB 3803 tax on line 10. The form specifically says not to include it.
- Using the wrong filing status for the tax calculation. Line 9 uses the parent’s filing status. Lines 15 and 17 use the child’s filing status.
- Forgetting the return checkbox. The form directs you to check “FTB 3800” on the child’s tax return.
Questions people ask
What counts as unearned income on this form?
The form gives taxable interest, ordinary dividends, and capital gains as examples and refers you to the instructions for more detail.
What goes on line 2 if the child does not itemize deductions?
Enter $2,600. If the child itemizes deductions, the form directs you to the instructions.
What if there is no amount on line 7 for other children?
Enter the amount from line 11 on line 13 and skip lines 12a and 12b.
Which tax amount do I use on line 18?
Use the larger of line 16 and line 17. For Form 540 filers, also enter that amount on the child’s Form 540, line 31. Form 540NR filers are directed to consult the instructions.