3835: State Historic Rehabilitation Tax Credit (2025)
California · FTB · Used for tax years 2025
California Form 3835 reports your available State Historic Rehabilitation Tax Credit, including allocated credits, pass-through credits, and carryovers. It also reports credit claimed, assigned, or elected as refundable in future years, remaining carryovers, and credit recapture.
Who files this form
Form FTB 3835 reports the California State Historic Rehabilitation Tax Credit for tax year 2025. It includes spaces for allocated credits, pass-through credits, prior-year carryovers, and credit recapture.
The form directs you to attach it to your California tax return.
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 numbers.
- The name and applicable identification numbers of the taxpayer generating the credit.
- The Tax Credit Allocation Confirmation Number and credit amount allocated by the California Tax Credit Allocation Committee (CTCAC).
- Schedule K-1 (100S, 541, 565, or 568), if you have a pass-through credit.
- Your prior-year credit carryover amount, if any.
- Form FTB 3544, Part A, column (g), if you are reporting credit assigned by a corporation.
How to file
Attach Form FTB 3835 to your California tax return. The supplied form does not give a mailing address or e-filing directions.
Common mistakes
- Do not include assigned credit claimed on Form FTB 3544, Part B, in the credit claimed on line 5a.
- If you are not a corporation, enter 0 on line 5b.
- Remember to attach Form FTB 3835 to your California tax return.
Questions people ask
Where do I enter the credit allocated by CTCAC?
Enter the allocated tax credit amount on line 1. The form also has a separate field for your Tax Credit Allocation Confirmation Number.
Where do I report a pass-through credit?
Enter the pass-through credit from Schedule K-1 (100S, 541, 565, or 568) on line 2.
How do I calculate my total available credit?
Add lines 1 through 3 and enter the total on line 4. These lines cover the allocated credit, pass-through credit, and prior-year credit carryover.
How do I calculate the carryover available for future years?
Add lines 5a, 5b, and 5c, then subtract that total from line 4. Enter the result on line 6.
Where is credit recapture reported?
Report credit recapture in Part II, line 7. The form refers you to the instructions for details, but no instructions were supplied here.