3804-CR: 3804-CR, Pass-Through Entity Elective Tax Credit (2025)
California · FTB · Used for tax years 2025
California Form 3804-CR reports elective tax credits from qualified pass-through entities and is attached to your California tax return. It totals available credits, including prior-year carryovers, and reports the amount claimed for the current year and the carryover available f
Who files this form
California Form 3804-CR is used to report pass-through entity (PTE) elective tax credits, the credit claimed on your 2025 California tax return, and credit carryovers. The form does not state who is required to file it.
What you'll need
Have the following information ready to complete the form:
- Name(s) as shown on your California tax return and your SSN, ITIN, or FEIN, as applicable.
- Each electing qualified PTE’s name, entity identification number, and elective tax credit amount.
- Any credit carryover from the prior year.
- The amount of credit claimed on your current-year tax return.
The form directs single-member LLCs (SMLLCs) to see the instructions for the name entry.
How to file
Attach Form 3804-CR to your 2025 California tax return. The form does not provide a mailing address or e-file directions.
Common mistakes
- Do not forget to attach Form 3804-CR to your California tax return.
- Enter your name(s) as shown on your California tax return. SMLLCs are directed to see the instructions.
Questions people ask
What information do I enter for each PTE?
Enter the electing qualified PTE’s name, entity identification number, and elective tax credit amount in Part I, line 1.
How do I total the PTE elective tax credits?
Add the amounts in Part I, column (c), and enter the total on Part I, line 2.
Where do I report a credit carryover from the prior year?
Enter it on Part II, line 2. Add that amount to Part II, line 1, to calculate the total available credit on line 3.
How do I calculate the credit carryover available for future years?
Subtract the credit claimed on the current-year tax return, shown on Part II, line 4, from the total available credit on line 3. Enter the result on line 5.