Enterprise Zone Deduction and Credit Summary

Use the California Tax Form Calculator California Tax Form 3809 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.

Enterprise Zone Deduction and Credit Summary
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.	Enter the name of the targeted tax area (TTA) business
C.	Enter the address (actual location) where the TTA business is conducted:
D.	Enter the name of the specific area of the TTA in which the business and/or investment activity is located.
E.	Enter the six-digit Principal Business Activity code of the TTA Business
F.	Total number of employees in the TTA
G.	Number of employees included in the computation of the hiring credit, if claimed
H.	Gross annual receipts of the business
I.	Total asset value of the business
Part I Credits (Complete Schedule Z on Side 2 before you complete this part.)
1	Hiring and sales or use tax credits claimed on the current year return:
	a	Hiring credit from Schedule Z, line 8A, column (g) or line 10, column (f)							1a
	b	Sales or use tax credit carryover from Schedule Z, line 9A, column (g) or line 11, column (f)							1b
	Add line 1a and line 1b								1
Part II Portion of Business Attributable to the Targeted Tax Area. See Instructions.
2	Enter the average apportionment percentage of your business that is in the TTA from Worksheet III, Section A, line 4. If your operation is wholly within the TTA, the average apportionment percentage is % ()								2
Part III Net Operating Loss (NOL) Carryover and Deduction. See Instructions.
3	a	Enter the total NOL carryover from the prior year from Worksheet IV, line 23, column (b)							3a
	b	Enter the total NOL deduction used in the current year from Worksheet IV, line 23, 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							3b
	c	Enter the TTA NOL carryover to future years from Worksheet IV, line 23, column (e)							3c
Part IV Recapture of Credits
4	TTA recapture of hiring credit from Worksheet IA, Section B, line 2, column (b)								4
Schedule Z Computation of Credit Limitations — Targeted Tax Area
Part I Computation of Credit Limitations. See instructions.
1	Trade or business income. Individuals: Enter the amount from Worksheet III, Section B, line 14, column (c) on this line and on line 3 (skip line 2). See instructions. Corporations which file a combined report, enter the taxpayer’s business income apportioned to California (see instructions for form FTB 3809, Part II)								1
2	Corporations: Enter the average apportionment percentage from Worksheet III, Section A, line 4. See instructions								2
3	Multiply line 1 by line 2								3
4	Enter the TTA NOL deduction from Worksheet IV, line 23, column (c)								4
5	TTA taxable income. Subtract line 4 from line 3								5
6a	Compute the amount of tax due using the amount on line 5. See instructions See instructions							6a
b	Enter the amount of tax from Form 540, line 35; Long Form 540NR, line 42; Form 541, line 21; Form 100, or Form 100W, line 23; Form 100S, line 21; or Form 109, line 10. Corporations and S corporations, see instructions							6b
7	Enter the smaller of line 6a or line 6b. This is the limitation based on the TTA income. Go to Part II, Part III, or Part IV. See instructions								7
Part II Limitation of Credits for Corporations, Individuals, Estates, and Trusts. See instructions.
(a) Credit name			(b) Credit amount	(c) Total prior year carryover	(d) Total credit assigned from form FTB 3544, col. (g)	(e) Total credit sum of col. (b) plus col. (c) minus col. (d)	(f) Limitation based on LAMBRA business income	(g) Credit used on Sch. P Can never be greater than col. (e) or col. (f)	(h) Total credit carryover col. (e) minus col. (f)
8	Hiring credit	A
		B
9	Sales or use tax credit	A
		B
Part III Limitation of Credits for S corporations Only. See instructions
(a) Credit name			(b) Credit amount	(c) S corporation credit col. (b) multiplied by	(d) Total prior year carryover	(e) Total credit col. (c) plus col. (d)		(f) Credit used this year by S corporation	(g) Carryover col. (e) minus col. (f)
10	Hiring credit
11	Sales or use tax credit
Part IV Limitation of Credits for Corporations and S Corporations Subject to Paying Only the Minimum Franchise Tax. See instructions
(a) Credit name			(b) Credit amount			(c) Total prior year carryover		(d) Total credit assigned from form FTB 3544, col. (g)	(e) Total credit carryover sum of col. (b) plus col. (c), minus col. (d)
12	Hiring credit
13	Sales or use tax credit

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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.