California Tax Form 3726 | Fill in and Calculate California State Tax Online

Deferred Intercompany Stock Account (DISA) and Capital Gains Information

Use the California Tax Form Calculator California Tax Form 3726 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.

Deferred Intercompany Stock Account (DISA) and Capital Gains Information

Complete a separate form FTB 3726 for each corporation that received the distribution.

Part I Prior Years DISA Information (Cal. Code Regs., tit. 18 section 25106.5-1(b)(8)). Attach additional sheets if necessary. Fill out Part l completely to satisfy the annual disclosure requirements.

(a)
Name of distributor

(b)
Year of deferral (yyyy)

(d)
Current ownership percentage

(e)
DISA balance at beginning of taxable year

(f)
Current year capital contributions

(g)
DISA balance at end of taxable year (column (e) less column (f))

Part II Current Year DISA Information. Attach additional sheets if necessary. Complete this part to calculate the current taxable year DISA balances that are required to be disclosed.

(a)
Name of distributor

(b)
Percentage of ownership of dividend distributor

(d)
Amount from column (c) paid out of current year E&P

(e)
Amount from column (c) paid out of accumulated E&P

(f)
Amount from column (c) reducing basis of the distributors stock

(g)
Deferred capital gains (current year DISA balance) (column (c) less the sum of columns (d), (e), & (f))

Part III DISA Capital Gains Recognized This Taxable Year (Cal. Code Regs., tit. 18 section 25106.5-1(f)(1)(B)). Attach additional sheets if necessary.
Check column (g), Box A if the gain is a short-term capital gain.
Check column (g), Box B if partial sale of stock.

(a)
Name of distributor

(b)
Year of deferral (yyyy)

(d)
DISA balance

(e)
Recognition ratio

(f)
Amount of capital gain recognized (column (d) x (e))

(g)

Box A

Box B

Short-term DISA capital gains. Add the amounts in Line 1, column (f) where column (g), Box A is checked. Enter here and on Form 100 or 100W, Side 6, Schedule D, Part I, line 1, column (f). See instructions

Long-term DISA capital gains. Add the amounts in Line 1, column (f) where column (g), Box A is not checked. Enter here and on Form 100 or 100W, Side 6, Schedule D, Part II, line 5, column (f). See instructions

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

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Frequently Asked Questions

How does community property affect my CA return?

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

Are employer retirement contributions taxed by CA?

Pre-tax 401(k)/403(b) contributions reduce federal and generally CA taxable wages.

Is there a separate Medicare surtax in CA?

Additional Medicare is federal; California PIT is separate and applies via its own brackets/credits.

Does CA tax out-of-state remote work?

CA generally taxes income earned while working in CA; non-CA work may be non-CA source—track days/location.

Can I deduct mortgage interest in CA?

Often yes, subject to CA limits/adjustments; compare standard vs itemized for CA.

Important Notes

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