3805Q: Net Operating Loss (NOL) Computation and NOL and Disaster Loss Limitations - Corporations (2025)
California · FTB · Used for tax years 2025
California Form 3805Q computes a corporation’s 2025 net operating loss (NOL) and applies limitations to NOL and disaster loss carryovers. It reports the 2025 NOL deduction and loss carryovers available for future years and is attached to Form 100, 100W, 100S, or 109.
Who files this form
Form 3805Q is used to compute a corporation’s current-year net operating loss (NOL) and its NOL and disaster loss carryover limitations.
The form identifies these entity types for the year the loss was incurred:
- C corporation
- S corporation
- Exempt organization
- Limited liability company electing to be taxed as a corporation
It is attached to Form 100, Form 100W, Form 100S, or Form 109.
What you'll need
Have the following information available to complete the form:
- Corporation name, California corporation number, and FEIN.
- The applicable tax return: Form 100, Form 100W, Form 100S, or Form 109. The form uses income or loss amounts from that return.
- Current-year loss amounts, including any 2025 disaster loss and losses incurred by a new business or eligible small business.
- Prior-year loss details, including the loss year, type, initial amount, and carryover from 2024.
- The prior corporation name and California corporation number if the corporation previously filed California returns under another name.
How to file
Attach Form 3805Q to Form 100, Form 100W, Form 100S, or Form 109, as applicable.
The supplied form text does not provide a mailing address or e-filing directions.
Common mistakes
- Do not complete Part I if the corporation has no current-year NOL. The form directs you to go to Part II.
- Enter the net loss and 2025 disaster loss on Part I, lines 1 and 2, as positive numbers.
- If Part I, line 3, is zero or less, enter zero. The form also directs you to see the instructions.
- Do not enter less than zero for net income on Part II, line 1. If corporate taxable income is $1,000,000 or more, the form directs you to see the instructions.
- Form 109 filers must enter zero on Part III, line 2.
- Exclude disaster loss carryover when calculating the total NOL carryover in Part IV.
Questions people ask
What NOL types does the form list?
The form lists General (GEN), New Business (NB), Eligible Small Business (ESB), and Disaster (DIS).
Can I use the form if the corporation has no current-year NOL?
Yes. The form directs corporations without a current-year NOL to skip Part I and go to Part II, which covers NOL and disaster loss carryover limitations.
Where do I report the 2025 NOL deduction?
Part III, line 3, directs you to enter the result on Form 100, line 19; Form 100W, line 19; Form 100S, line 17; or Form 109, line 7.
Where does the form show carryovers to future years?
Part II, column (h), shows carryovers to 2026. Part IV totals the amounts from Part II, lines 2 and 4, column (h), excluding disaster loss carryover.