Enhanced Oil Recovery Credit

Use the California Tax Form Calculator California Tax Form 3547 as a stand alone tax form calculator to quickly calculate specific amounts for your 2026 California state tax return. Alternatively, you can use one of our Combined Federal and State Tax Estimators to quickly calculate your salary, tax, and take-home pay.

Enhanced Oil Recovery Credit
1	Eligible transportation costs. See instructions	1
2	Current year credit. Multiply line 1 by % ()	2
3	Pass-through donated agricultural products transportation credit(s) from Schedule K-1 (100S, 541, 565, or 568). See instructions	3
4	Total current year donated agricultural products transportation credit. Add line 2 and line 3	4
5	Credit carryover from a prior year	5
6	Total available donated agricultural products transportation credit. Add line 4 and line 5	6
7a	Credit claimed. Enter the amount of the credit claimed on the current year tax return. See instructions (Do not include any assigned credit claimed on form FTB 3544A.)	7a
b	Total credit assigned. Enter the total amount from form FTB 3544, column (g). If you are not a corporation, enter -0-. See instructions	7b
8	Credit carryover available for future years. Add line 7a and line 7b, subtract the result from line 6	8

Last reviewed: : If you believe this form requires an update, please contact us.

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Frequently Asked Questions

How are relocation reimbursements taxed in CA?

Most taxable as wages unless qualified exclusions apply; withhold and include in CA income.

How does community property affect my CA return?

Married/RDP filers may have community property allocation rules; see CA guidance.

Where can I run the full California calculator?

Open the California State Tax Calculator for a tailored scenario.

Does CA tax gambling winnings?

Yes—gambling winnings are generally taxable in CA; losses may have different deductibility rules.

How do I choose standard vs itemized for CA?

Run both—CA limits and allowed items differ from federal; pick the lower liability.

Important Notes

All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.