3808: Manufacturing Enhancement Area Credit Summary (2024)
California · FTB · Used for tax years 2024
California Form 3808 summarizes Manufacturing Enhancement Area (MEA) hiring credit carryovers and is attached to your California tax return. It reports business information, the portion of business attributable to a former MEA, and calculations of credit carryover limits and amou
Who files this form
Form FTB 3808 is used to report a Manufacturing Enhancement Area (MEA) hiring credit carryover and calculate its limitations. Attach it to your California tax return.
The form includes entity choices for individuals, estates, trusts, C corporations, S corporations, partnerships, exempt organizations, limited liability companies, and limited liability partnerships. It does not provide detailed eligibility rules.
What you'll need
Have the following information available to complete the form:
- Your California tax return, including the name, taxpayer identification information, and tax amount requested in Schedule Z.
- The MEA business name, actual business address, MEA name, SIC code, and six-digit Principal Business Activity Code.
- The number of employees in the MEA, gross annual receipts, and total business asset value.
- Your prior-year hiring credit carryover amounts.
- Worksheet I figures requested for business income and apportionment, as applicable.
- Form FTB 3544, Part A, column (g), if reporting assigned credits in Schedule Z.
How to file
Attach Form FTB 3808 to your California tax return. The supplied form does not state a mailing address or provide e-filing instructions.
Common mistakes
- Completing Part I before Schedule Z. The form says to complete Schedule Z on Side 2 first.
- Not skipping Schedule Z, line 2, as an individual. Individuals are directed to enter Worksheet I, Section B, line 14, column (c), on both line 1 and line 3, and skip line 2.
- Exceeding the credit limitation. In Schedule Z, Part II, the credit carryover used on Schedule P in column (f) can never be greater than either column (d) or column (e).
Questions people ask
What does Form FTB 3808 summarize?
It summarizes the MEA hiring credit carryover. Schedule Z calculates credit carryover limitations.
What percentage do I enter if my operation is entirely within one former MEA?
Part II, line 2, states that the average apportionment percentage is 100% (1.00).
Where does the amount for Part I, line 1a, come from?
Enter the hiring credit carryover from Schedule Z, line 6A, column (f), or line 7, column (c).
Is there a separate section for S corporations?
Yes. Schedule Z, Part III, is for S corporations only. Part IV is for corporations and S corporations subject to paying only the minimum franchise tax.