Corporate Passive Activity Loss and Credit Limitations

Use the California Tax Form Calculator California Tax Form 3802 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.

Corporate Passive Activity Loss and Credit Limitations
Part I Passive Activity Loss Before completing Part I, complete federal Worksheet 1 and Worksheet 2 in the instructions for federal Form 8810 using California amounts
1a	Current year income from federal Worksheet 2, column (a)	1a
b	Current year deductions and losses from federal Worksheet 2, column (b)	1b
c	Prior year unallowed losses from federal Worksheet 2, column (c)	1c
d	Combine line 1a, line 1b, and line 1c. If the result is net income or zero, see instructions		1d
2	Closely held C corporations, enter net active income. See instructions. Personal service corporations, enter -0-		2
3	Unallowed passive activity deductions and losses. Combine line 1d and line 2. If the result is net income or zero, see the instructions for line 1d and line 3. Otherwise, go to line 4		3
4	Total deductions and losses allowed. Add the income, if any, on line 1a and line 2. See instructions		4
Part II Passive Activity Credits Before completing Part II, complete federal Worksheet 5 in the instructions for federal Form 8810 using California amounts.
5a	Current year passive activity credits from federal Worksheet 5, column (a)	5a
b	Prior year unallowed credits from federal Worksheet 5, column (b)	5b
6	Combine line 5a and line 5b		6
7	Enter the tax attributable to net active income and net passive income. See instructions		7
8	Unallowed passive activity credit. Subtract line 7 from line 6. If zero or less, enter -0-. See instructions		8
9	Allowed passive activity credit. Subtract line 8 from line 6. See instructions		9
Part III Election to Increase Basis of Credit Property
10	If the corporation disposed of its entire interest in a passive activity or former passive activity in a fully taxable transaction, and it elects to increase the basis of credit property used in that activity by the unallowed credit that reduced the property’s basis, check here ▸
11	Name of passive activity disposed of ▸
12	Description of the credit property for which the election is being made ▸
13	Amount of unallowed credit that reduced the property’s basis for California purposes ▸

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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.