3885F: Depreciation and Amortization (2025)
California · FTB · Used for tax years 2025
California Form 3885F calculates depreciation and amortization deductions for Form 541, Form 109, or Form 199. It reports amounts for assets placed in service during 2025 and earlier years, taking into account California adjustments.
Who files this form
Use Form FTB 3885F to figure depreciation and amortization deductions claimed on any of these California returns:
- Form 541, California Fiduciary Income Tax Return.
- Form 109, California Exempt Organization Business Income Tax Return.
- Form 199, California Exempt Organization Annual Information Return.
Attach Form FTB 3885F to the applicable return.
What you'll need
Have the following information ready:
- The name shown on the tax return and the FEIN.
- For assets placed in service during the 2025 taxable year: property descriptions, dates placed in service, and cost or other basis.
- For depreciation: the calculation method, life or rate, and this year's depreciation.
- For amortization: the code section, period or percentage, and this year's amortization.
- California depreciation and amortization totals for assets placed in service before the 2025 taxable year, accounting for basis differences and differences between California and federal tax law.
Attach an additional schedule if you need more space. If engaged in a trade or business, complete and attach federal Schedule C, E, and/or F using California amounts, as applicable.
How to file
Attach Form FTB 3885F to Form 541, Form 109, or Form 199.
- Report assets placed in service during the 2025 taxable year on line 1. Enter the depreciation total in line 1(f) and the amortization total in line 1(i).
- Enter California depreciation for earlier assets on line 2 and California amortization for earlier intangibles on line 4.
- Add line 1(f) and line 2 to get total depreciation on line 3. Add line 1(i) and line 4 to get total amortization on line 5.
- Add lines 3 and 5 and enter the total on line 6.
Form 109 filers enter the total on Form 109, Part II, line 21a. Form 199 filers enter it on Form 199, Part II, line 16.
The supplied text does not give a mailing address or e-file directions.
Common mistakes
- Using federal amounts without checking California differences. California recovery periods and asset basis may differ from federal amounts. Lines 2 and 4 specifically require adjustments for basis differences.
- Claiming federal special or bonus depreciation for California. California does not conform to federal special or bonus depreciation for qualified property.
- Using the IRC Section 179 election for an estate or trust. The text states that this election does not apply to estates and trusts.
- Depreciating land. Land is not depreciable.
- Leaving out an additional schedule when space is insufficient. Attach a schedule if you need more room for line 1.
Questions people ask
What is depreciation?
Depreciation is an annual deduction that recovers the cost or other basis of business or income-producing property with a determinable useful life of more than one year. Land is not depreciable.
What is amortization?
Amortization is a deduction that recovers the cost of certain capital expenses over a fixed period.
Where do I report assets placed in service before 2025?
Report California depreciation for those assets on line 2 and California amortization for earlier intangibles on line 4. Account for differences in basis and differences between California and federal tax law.
What if I need more space to list assets?
Attach a schedule if you need additional space for line 1.
Where can I find more information about California and federal differences?
Go to ftb.ca.gov and search for “conformity.” The text also points to FTB Pub. 1001, Supplemental Guidelines to California Adjustments.