Instructions for Form FTB 3801-CR

Use the California Tax Form Calculator California Tax Form 3801cr 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.

Instructions for Form FTB 3801-CR
Part I Computation of 2017 Passive Activity Credits
A	Taxable income including net passive income	A
B	Tax on line A	B
C	Taxable income without net passive income	C
D	Tax on line C	D
E	Subtract line D from line B and enter the result on form FTB 3801-CR, line 6	E
Part II Special Allowance for Credits from Rental Real Estate Activities with Active Participation
A	Taxable income	A
B	Tax on line A	B
C	Enter amount from form FTB 3801-CR, line 14	C
D	Subtract line C from line A	D
E	Tax on line D	E
F	Subtract line E from line B and enter the result on form FTB 3801-CR, line 15	F
Part III Special Allowance for Low-Income Housing Credits for Property Placed in Service Before 1990 (or from PassThrough Interests Acquired Before 1990)
A	Taxable income	A
B	Tax on line A	B
C	Enter amount from form FTB 3801-CR, line 26	C
D	Subtract line C from line A	D
E	Tax on line D	E
F	Subtract line E from line B and enter the result on form FTB 3801-CR, line 27	F
Part IV Special Allowance for Low-Income Housing Credits for Property Placed in Service After 1989
A	Taxable income	A
B	Tax on line A	B
C	Enter $ ($ if married/RDP filing a separate return and you lived apart the entire year)	C
D	Enter amount from form FTB 3801, line 9	D
E	Subtract line D from line C	E
F	Subtract line E from line A	F
G	Tax on line F	G
H	Subtract line G from line B	H
I	Enter the sum from form FTB 3801-CR, line 16 and line 30	I
J	Subtract line I from line H. This is the amount of tax attributable to the remaining special allowance. Enter the result on form FTB 3801-CR, line 35	J

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.