3814: New Donated Fresh Fruits or Vegetables Credit (2025)
California · FTB · Used for tax years 2025
California Form 3814 reports donations of fresh fruits, vegetables, or other qualified donation items and calculates the available credit. It also tracks credit claimed, assigned, elected as refundable in future years, or carried over. Attach it to your California tax return.
Who files this form
California Form 3814 is used to report the New Donated Fresh Fruits or Vegetables Credit for tax year 2025. It includes donated items, credits received from pass-through entities, and credit carryovers from the prior year.
The form does not state who qualifies for the credit or who is required to file it.
What you'll need
Have the following information available 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 credit amount claimed on your current-year return.
- If you are a corporation assigning credit, the total from Form FTB 3544, Part A, column (g).
The form refers to instructions for determining qualified value, but those instructions are not included in the supplied text.
How to file
Attach Form 3814 to your California tax return.
The supplied form does not provide a mailing address or e-filing instructions.
Common mistakes
- Do not include assigned credit claimed on Form FTB 3544, Part B, in line 6a.
- If you are not a corporation, enter 0 on line 6b.
- Remember to attach Form 3814 to your California tax return.
Questions people ask
How is the credit on Part II, line 2 calculated?
Multiply the qualified value on Part II, line 1 by 15% (.15).
Where do I enter the total qualified value of my donations?
Add the amounts in Part I, column (e). Enter the total on Part I, line 2, and Part II, line 1.
How do I calculate my total available credit?
Add Part II, line 2, the credit received from pass-through entities on line 3, and the prior-year credit carryover on line 4. Enter the total on line 5.
How do I calculate the carryover available for future years?
Add lines 6a, 6b, and 6c, then subtract that total from line 5. Enter the result on line 7.