Los Angeles Revitalization Zone Net Operating Loss (NOL) Carryover Deduction

Use the California Tax Form Calculator California Tax Form 3806 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.

Los Angeles Revitalization Zone Net Operating Loss (NOL) Carryover Deduction
A.	Check the appropriate box for your entity type: Individual Estate Trust C corporation S corporation Partnership Exempt organization Limited liability company Limited liability partnership
B.
C.	Enter the address (actual location) where the LARZ business is conducted:
D.	. Enter the name of the community within the former LARZ in which the business and/or investment activity is located
E.	Enter the six-digit Principal Business Activity Code number of the LARZ Business
F.	Gross annual receipts of the business
G.	Total asset value of the business
Part I Portion of Business Attributable to the Former LARZ
1	Enter the average apportionment percentage of your business that is in the former LARZ from Worksheet I, Section A, line 4. If your operation is wholly within the former LARZ, the average apportionment percentage is % ()		1
Part II Net Operating Loss (NOL) Carryover and Deduction
2	a	Enter the total LARZ NOL carryover from prior years from Worksheet II, line 11, column (b)	2a
	b	Enter the total LARZ NOL carryover deduction used in the current year from Worksheet II, line 11, column (c). Enter this amount on Schedule CA (540 or 540NR), line 21e, column B; Form 100, line 20; Form 100W, line 20; Form 100S, line 18; or Form 109, line 6	2b
	c	Enter the LARZ NOL to carry over to future years from Worksheet II, line 11, column (e)	2c

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Frequently Asked Questions

How does Paid Family Leave show up on taxes?

PFL benefits are administered via EDD; federal/state taxability differs—check current guidance.

Does California allow Section 125 (cafeteria plan) pre-tax?

Many Section 125 items reduce taxable wages; details depend on CA conformity and plan design.

I moved mid-year—how is CA tax handled?

Use part-year rules; apportion income between states and file CA as part-year resident if applicable.

Does California tax ESOP distributions?

Distributions are generally taxable per federal/state rules; timing/character matters.

Can I add extra CA withholding to smooth refunds?

Yes—enter additional withholding and rerun to see impact on take-home and refund.

Important Notes

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