3803: Parents' Election to Report Child's Interest and Dividends (2025)
California · FTB · Used for tax years 2025
California Form 3803 lets parents elect to report a child’s interest, dividends, and capital gain distributions on their own return. It calculates the income to report and the tax on the first $2,700 of that income, and is attached to the parents’ Form 540 or Form 540NR.
Who files this form
Form FTB 3803 is for parents electing to report a child’s interest and dividends on their California return.
The form states that the child must be under age 19, or under age 24 and a full-time student. It refers parents to instructions for more detail, but no instructions were provided here.
If the total of the child’s taxable interest, ordinary dividends, and capital gain distributions on line 4 is $13,500 or more, do not file this form. The child must file their own return to report the income.
What you'll need
To complete the form, have these details ready:
- The parent’s name as shown on the return and SSN or ITIN.
- The child’s name and SSN or ITIN.
- The child’s taxable interest, tax-exempt interest, ordinary dividends, and capital gain distributions.
- The parents’ Form 540 or Form 540NR, to which FTB 3803 must be attached.
How to file
Attach Form FTB 3803 to the parents’ Form 540 or Form 540NR. If you attach more than one FTB 3803, check the box near the top of the form.
Add the tax from line 9 of each FTB 3803 to any tax entered on Form 540 or Form 540NR, line 31. Check the box labeled “FTB 3803.”
The supplied form does not give a mailing address or e-filing directions.
Common mistakes
- Do not include tax-exempt interest on line 1a. Report it separately on line 1b.
- If the child has no ordinary dividends, enter 0 on line 2.
- If line 4 is $2,700 or less, skip lines 5 and 6 and go to line 7.
- Do not file this form if line 4 is $13,500 or more. The child must file their own return.
- If the child received dividends or capital gain distributions as a nominee, the form directs you to the instructions. Those instructions were not provided here.
- Remember to add the line 9 tax from every attached FTB 3803 to line 31 of Form 540 or Form 540NR and check the “FTB 3803” box.
Questions people ask
Does tax-exempt interest count toward the line 4 total?
No. Tax-exempt interest goes on line 1b. Line 4 adds only taxable interest on line 1a, ordinary dividends on line 2, and capital gain distributions on line 3.
What if line 4 is $2,700 or less?
Skip lines 5 and 6 and go directly to line 7.
How do I calculate the tax on line 9?
Enter $1,350 on line 7. Subtract it from line 4 and enter the result on line 8, or enter 0 if the result is zero or less. If line 8 is less than $1,350, multiply it by 1% and enter the result on line 9. Otherwise, enter $14.00 on line 9.
What if I attach more than one FTB 3803?
Check the box near the top indicating that more than one form is attached. Add the line 9 tax from each form to any tax on Form 540 or Form 540NR, line 31, and check the “FTB 3803” box.