3808: Manufacturing Enhancement Area Credit Summary (2025)
California · FTB · Used for tax years 2025
California Form 3808 summarizes Manufacturing Enhancement Area (MEA) hiring credit carryovers and is attached to your California tax return. It reports MEA business information, the portion of business attributable to the former MEA, and limits on credit carryovers.
Who files this form
Form FTB 3808 is used to report a Manufacturing Enhancement Area (MEA) hiring credit carryover with a California tax return.
The form includes credit limitation sections for corporations, individuals, estates, trusts, and S corporations. It also has a separate section for corporations and S corporations subject to paying only the minimum franchise tax.
What you'll need
Have the following information ready to complete the form:
- Your California tax return, including the name, taxpayer identification numbers, and tax amount requested by Schedule Z.
- The MEA business name, actual business address, and name of the MEA.
- Your entity type, qualified taxpayer’s SIC code, and six-digit Principal Business Activity Code.
- The business’s total employees in the MEA, gross annual receipts, and total asset value.
- Your prior-year hiring credit carryover amounts.
- Worksheet I amounts requested for apportionment and business income, as applicable.
- Form FTB 3544, Part A, column (g), if reporting assigned credits.
How to file
Attach Form FTB 3808 to your California tax return.
Complete Schedule Z on Side 2 before completing Part I on Side 1. Transfer the hiring credit carryover from Schedule Z, line 6A, column (f), or line 7, column (c), to Part I, line 1a.
The supplied form does not give a mailing address or e-file instructions.
Common mistakes
- Completing Part I before Schedule Z. The form says to complete Schedule Z on Side 2 first.
- Filling in Schedule Z, line 2, as an individual. Individuals are directed to enter Worksheet I, Section B, line 14, column (c), on lines 1 and 3 and skip line 2.
- Exceeding the credit limit. Schedule Z, Part II, says the credit carryover used on Schedule P can never exceed column (d) or column (e).
- Leaving the form out of your return. Form FTB 3808 says to attach it to your California tax return.
Questions people ask
What if my operation is entirely within one former MEA?
For Part II, line 2, the form says your average apportionment percentage is 100% (1.00).
Where do I find the carryover amount for line 1a?
Use Schedule Z, line 6A, column (f), or line 7, column (c).
Which part of Schedule Z is specifically for S corporations?
Part III is for S corporations only. Part IV covers corporations and S corporations subject to paying only the minimum franchise tax.
How is the limitation based on MEA business income entered?
On Schedule Z, line 5, enter the smaller of line 4a or line 4b. The form identifies this as the limitation based on MEA business income.