3814: New Donated Fresh Fruits or Vegetables Credit (2024)
California · FTB · Used for tax years 2024
California Form 3814 calculates the New Donated Fresh Fruits or Vegetables Credit and is attached to your California tax return. It reports donation details and qualified values, available credit, amounts claimed or assigned, amounts elected as refundable in future years, and cre
Who files this form
Form 3814 is used to report the New Donated Fresh Fruits or Vegetables Credit for tax year 2024. The form covers donated fresh fruits, vegetables, and other qualified donation items, as well as credits received from pass-through entities and prior-year credit carryovers.
The supplied form does not explain who qualifies for the credit.
What you'll need
Have the following information ready to complete the form:
- Your name as shown on your California tax return and the applicable taxpayer identification number.
- Each donation's date, product type, quantity, county location, and qualified value.
- Any credit received from pass-through entities and any credit carryover from the prior year.
- The amount of credit claimed on your current-year tax return.
- Form FTB 3544, Part A, column (g), if you are a corporation assigning credit.
The supplied form does not list supporting documents you must submit or explain how to determine qualified value.
How to file
Attach Form 3814 to your California tax return.
- In Part I, list the donation details and add the qualified values in column (e). Transfer the total to Part II, line 1.
- In Part II, multiply line 1 by 15% and add pass-through credits and prior-year carryovers to find the total available credit.
- Complete the lines for credit claimed, assigned, or elected as refundable in future years, then calculate the remaining carryover.
The supplied form does not provide a mailing address or e-filing directions. It refers to instructions for several entries, but those instructions were not provided.
Common mistakes
- Do not include assigned credit claimed on Form FTB 3544, Part B, in Part II, line 6a.
- If you are not a corporation, enter 0 on Part II, line 6b.
- Remember to attach Form 3814 to your California tax return.
Questions people ask
What donation details does Part I ask for?
Enter the donation date in mm/dd/yyyy format, product type, quantity donated, county location, and qualified value.
What percentage is used to calculate the credit?
Part II, line 2, multiplies the qualified value on line 1 by 15% (.15).
Where do I report a credit received from a pass-through entity?
Enter it on Part II, line 3. The form refers to instructions for this entry, but those instructions were not provided.
How do I calculate the credit carryover available for future years?
For Part II, line 7, add lines 6a, 6b, and 6c, then subtract that total from line 5.
Does the form include an option for a future refundable credit?
Part II, line 6c, asks for the credit amount to be elected as refundable in future years. It refers to instructions, but the supplied text does not explain eligibility or how to make the election.