3804: Pass-Through Entity Elective Tax Calculations (2025)
California · FTB · Used for tax years 2025
California Form 3804 calculates a pass-through entity’s elective tax at 9.3% of total qualified net income. It also lists qualified taxpayers, their income amounts included in qualified net income, and their elective tax credit amounts.
Who files this form
Form 3804 is for an electing qualified pass-through entity (PTE) to calculate its elective tax. The form must be attached to Form 100S, Form 565, or Form 568.
What you'll need
Have the following information ready:
- The entity’s business name as shown on its tax return, FEIN, California corporation number, and California Secretary of State file number, as applicable.
- Each qualified taxpayer’s name and SSN, ITIN, or FEIN, as applicable.
- Each qualified taxpayer’s pro-rata or distributive share and guaranteed payments included in qualified net income.
You will also need the Form 100S, Form 565, or Form 568 to which Form 3804 will be attached.
How to file
Attach Form 3804 to Form 100S, Form 565, or Form 568.
Report the total elective tax from Part I, line 3, on the applicable return:
- Form 100S, line 29.
- Form 565, line 25.
- Form 568, line 4.
The supplied form does not give a mailing address or e-file instructions.
Common mistakes
- Do not attach Side 2 of the Schedule of Qualified Taxpayers if it is blank.
- If there are more than seven qualified taxpayers, continue the schedule on Side 2.
- Print clearly on Side 2.
- The form directs SMLLCs, estates, and trusts to see the instructions. Those instructions are not included in the supplied text.
Questions people ask
What is the elective tax rate on the 2025 form?
The rate is 9.3%.
How do I calculate total qualified net income?
Combine all box a amounts from the Schedule of Qualified Taxpayers on Side 1, Side 2, and any additional pages. Enter the total on Part I, line 1.
How do I calculate the entity’s total elective tax?
Multiply Part I, line 1, by the 9.3% rate on line 2. Enter the result on line 3.
How do I calculate each qualified taxpayer’s elective tax credit amount?
Multiply that taxpayer’s box a amount by 9.3% and enter the result in box b.