3885A: Depreciation and Amortization Adjustments (2025)
California · FTB · Used for tax years 2025
California Form 3885A reports depreciation and amortization adjustments for a business or activity. It compares California deductions with federal amounts and includes an election to expense certain tangible property under IRC Section 179.
Who files this form
The 2025 California Form 3885A records depreciation and amortization adjustments for a business or activity. It asks you to identify the activity as passive or nonpassive.
The form says not to complete it if your California depreciation amounts are the same as your federal amounts.
What you'll need
Have these forms and details available to complete the entries:
- Federal Form 4562: Line 22 supplies federal depreciation, and line 44 supplies federal amortization.
- Tangible Property Expense Worksheet: Form 3885A asks for the amount from line 12 of this worksheet in the instructions. Those instructions are not included in the supplied text.
- Tax return information: Your name as shown on the return and your SSN or ITIN.
- Business or activity details: The activity name and whether it is passive or nonpassive.
- Depreciation details: Property descriptions, dates placed in service, California basis, method, life or rate, and California depreciation deductions. You also need California depreciation for assets placed in service before 2025.
- Amortization details: Cost descriptions, start dates, California basis, code section, period or percentage, and California amortization deductions. You also need California amortization for costs that began before 2025.
Common mistakes
- Completing the form when depreciation amounts match. The form explicitly says not to complete it if your California depreciation amounts are the same as your federal amounts.
Questions people ask
Where do I enter my Section 179 expense amount?
Enter the amount from line 12 of the Tangible Property Expense Worksheet on line 2 in Part II.
How do I calculate total California depreciation?
On line 6, add lines 2, 4, and 5. Line 4 totals the depreciation deductions in line 3, column (f). Line 5 covers California depreciation for assets placed in service before 2025.
Where do I get the federal amounts for comparison?
Enter federal Form 4562, line 22, on line 7 for depreciation. Enter federal Form 4562, line 44, on line 13 for amortization.
Where do I enter differences between California and federal amounts?
For depreciation, enter the difference on line 8a if line 6 is more than line 7, or on line 8b if line 6 is less than line 7. For amortization, use line 14a if line 12 is more than line 13, or line 14b if line 12 is less than line 13. The form directs you to see the instructions for each of these entries.