Form 3801 – Fill Out and Use This PDF

The California Form 3801, or the Passive Activity Loss Limitations form, is a crucial document for taxpayers engaged in rental real estate or other passive activities. It details the income and losses from these endeavors and outlines the limitations on loss deductions for the taxable year 2012. If you engage in such activities, understanding and completing Form 3801 accurately is vital to optimizing your tax return. Click the button below to start filling out your form.

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Form 3801 PDF Details

Understanding the complexities of tax forms can often seem daunting to both individuals and business owners. Among the various forms that individuals and businesses in California may encounter is the California Form 3801, titled "Passive Activity Loss Limitations." This form, associated with the 2012 tax year, plays a crucial role for taxpayers seeking to report and calculate limitations on passive activity losses and credits accurately. Tailored to be attached to Form 540, Long Form 540NR, Form 541, or Form 100S, it particularly addresses the nuances of handling income or losses from passive activities like some real estate investments. The form is structured to aid in fulfilling the requirements of meticulously reporting passive income, net losses, and unallowed losses from the previous year, thus ensuring compliance with the tax laws specific to California. It distinguishes between rental real estate activities with active participation and all other passive activities, providing a clear pathway for taxpayers to navigate the allowance and limitations set forth by the tax code. Additionally, the form includes comprehensive worksheets and instructions mirroring federal Form 8582 but with adjustments for California-specific laws, thereby guiding taxpayers through the process of aligning their state tax reporting with federal guidelines while accounting for any discrepancies between federal and California law.

Question	Answer
Form Name	Form 3801
Form Length	4 pages
Fillable?	No
Fillable fields	0
Avg. time to fill out	1 min
Other names	FTB, CALIFORNIA, 3801, form 3801 california

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TAXABLE YEAR			CALIFORNIA FORM

2012	Passive Activity Loss Limitations	3801

Attach to Form 540, Long Form 540NR, Form 541, or Form 100S (S Corporations).

Name(s) as shown on return

SSN, ITIN, FEIN, or CA. corporation no.

Part I 2012 Passive Activity Loss

See the instructions for Worksheet 1 and Worksheet 3 for federal Form 8582 before completing Part I. Be sure to use California amounts.

Rental Real Estate Activities with Active Participation
1a	Activities with net income from Worksheet 1, column (a)	1a			00
1b	Activities with net loss from Worksheet 1, column (b)	1b	(	)	00
1c	Prior year unallowed losses from Worksheet 1, column (c)	1c	(	)	00
1d	Combine line 1a, line 1b, and line 1c	. . . . .	. . . . . . . . . . . . . . . . .	. .	. . . .	1d
All Other Passive Activities
2a	Activities with net income from Worksheet 2, column (a)	2a			00
2b	Activities with net loss from Worksheet 2, column (b)	2b	(	)	00
2c	Prior year unallowed losses from Worksheet 2, column (c)	2c	(	)	00
2d	Combine line 2a, line 2b, and line 2c	. . . . .	. . . . . . . . . . . . . . . . .	. .	. . . . .	2d
3	Combine line 1d and line 2d. If the result is net income or zero, see the instructions for line 3. If line 3 and
	line 1d are losses, go to line 4. Otherwise, enter -0- on line 9 and go to line 10. See instructions			. .	. . . . .	3

Part II Special Allowance for Rental Real Estate with Active Participation

Enter all numbers in Part II as positive amounts. See instructions.

4	Enter the smaller of losses from line 1d or line 3	. . . . . . . . . . . . . . . . . . . . . . .	. . . . 4
5	Enter $150,000. If married/RDP ﬁling a separate return, see instructions	5	00

6Enter federal modiﬁed adjusted gross income, but not less than zero. See instructions.

If line 6 is equal to or more than line 5, skip line 7 and line 8, enter -0-

	on line 9, and then go to line 10. Otherwise, go to line 7	6	00
7	Subtract line 6 from line 5	7	00
8	Multiply line 7 by 50% (.50). Do not enter more than $25,000	. . . . . . . . . . . . . . . . . . . . . . . . .	. . . . 8
9	Enter the smaller of line 4 or line 8	. . . . . . . . . . . . . . . . . . . . . . . . .	. . . ▌ 9
Part III Total Losses Allowed
10	Add the income, if any, from line 1a and line 2a and enter the total
10		. . . . . . . . . . . . . . . . . . . . . . . . .	. . . .	10
11	Total losses allowed from all passive activities for 2012. Add line 9 and line 10 .	. . . . . . . . . . . . . . . . . . . . . . . . .	. . . .	11
	See the instructions on Page 2 to ﬁnd out how to report the losses on your tax return.

For Privacy Notice, get form FTB 1131.

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FTB 3801 2012 Side 1

CALIFORNIA WORKSHEETSAttach Side 2 to your California tax return.

California Passive Activity Worksheet (See General Instructions for Step 1.)

Use this worksheet to ﬁgure California income (loss) from passive activities before application of passive activity loss (PAL) rules.

(a)

Passive Activity

Enter a description of the

activity

(b)

Federal Schedule

Enter the name of the

federal form or schedule on

which you reported the

activity

(c)

California Schedule Enter the name of the California form or schedule, if any, used to calculate the California adjustment

(d)

Federal Amount

Enter your current year federal net income (loss) before application of the PAL rules

(e)

California Adjustment Enter any adjustment resulting from differences in federal and California law

(f)

California Amount

Combine column (d) and

column (e)

California Adjustment Worksheets (See General Instructions for Step 4.)

Use these worksheets to ﬁgure your California adjustments after application of the PAL rules.

(a)

Activities

Enter a description of the activity. Group activities by the federal schedules on which they were reported

(b)

Passive or Nonpassive

Enter the passive or

nonpassive character of the

activity for California

purposes

(c)

California Amount

Enter the California net income (loss) from the activity after application of the PAL rules

(d)

Federal Amount

Enter the federal net

income (loss) from the

activity after application of

the PAL rules

(e)

California Adjustment

Subtract the Total amount of column (d) from the Total

amount of column (c) and enter the difference in

column (e) below. Individuals should transfer this amount

to Schedule CA (540 or 540NR) as follows:

(a)	(b)	(c)	(d)	(e)
Schedule C Activities	Passive or Nonpassive	California Amount	Federal Amount	California Adjustment

				If the amount below is positive, transfer the
				amount to Schedule CA (540 or 540NR),
				line 12, column C.
				line 12, column C.


				If the amount below is negative, transfer the
				amount to Schedule CA (540 or 540NR),
				(as a positive amount) line 12, column B.
				(as a positive amount) line 12, column B.

Total	. . . . . . . . . . . . . . . . . . . .	1(c)	1(d)*	1(e)

(a)	(b)	(c)	(d)	(e)
Schedule E Activities	Passive or Nonpassive	California Amount	Federal Amount	California Adjustment

				If the amount below is positive, transfer the
				amount to Schedule CA (540 or 540NR),
				line 17, column C.
				line 17, column C.


				If the amount below is negative, transfer the
				amount to Schedule CA (540 or 540NR),
				(as a positive amount) line 17, column B.
				(as a positive amount) line 17, column B.

Total	. . . . . . . . . . . . . . . . . . . .	2(c)	2(d)**	2(e)

(a)	(b)	(c)	(d)	(e)
Schedule F Activities	Passive or Nonpassive	California Amount	Federal Amount	California Adjustment

				If the amount below is positive, transfer the
				amount to Schedule CA (540 or 540NR),
				line 18, column C.
				line 18, column C.


				If the amount below is negative, transfer the
				amount to Schedule CA (540 or 540NR),
				(as a positive amount) line 18, column B.

Total	. . . . . . . . . . . . . . . . . . . .	3(c)	3(d)***	3(e)

*This amount should be the same as the amount reported on Schedule CA (540 or 540NR), line 12, column A. ** This amount should be the same as the amount reported on Schedule CA (540 or 540NR), line 17, column A.

***This amount should be the same as the amount reported on Schedule CA (540 or 540NR), line 18, column A.

Side 2 FTB 3801 2012

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Worksheets 1 through 6 are not required to be ﬁled with your California tax return and may be detached before ﬁling form FTB 3801. Keep a copy of the worksheets for your records. Refer to the instructions for federal Form 8582 for speciﬁc instructions on how to complete the worksheets.

Worksheet 1

For form FTB 3801, line 1a, line 1b, and line 1c

Current year

Prior year

Overall gain or loss

(a)

(b)

(c)

(d)

(e)

Name of activity

Net income (line 1a)

Net loss (line 1b)

Unallowed loss (line 1c)

Gain

Loss

Total. Enter on form FTB 3801, line 1a,

line 1b, and line 1c .

. . . . . . . . . . . . . . . . . . . . . . . 

Worksheet 2

For form FTB 3801, line 2a, line 2b, and line 2c

Current year

Prior year

Overall gain or loss

(a)

(b)

(c)

(d)

(e)

Name of activity

Net income (line 2a)

Net loss (line 2b)

Unallowed loss (line 2c)

Gain

Loss

Total. Enter on form FTB 3801, line 2a,

line 2b, and line 2c .

. . . . . . . . . . . . . . . . . . . . . . . 

Worksheet 3

Use this worksheet if an amount is shown on form FTB 3801, line 9.

Form or schedule

(a)

(b)

(c)

(d)

Name of activity

to be reported on

Loss

Ratio

Special allowance

Subtract column (c)

from column (a)

Total

. . . . . . . . . . . . . . . . . . . . . . . . . .

. . . .

. . . . . . . . . 

1.00

Worksheet 4

Allocation of Unallowed Losses

Form or schedule

(a)

(b)

(c)

Name of activity

to be reported on

Loss

Ratio

Unallowed loss

Total

. . . . . . . . . . . . . . . . . . . . . . . . . .

. . . .

. . . . . . . . . . . . .

. . .

.

1.00

Worksheet 5

Allowed Losses

Form or schedule

(a)

(b)

(c)

Name of activity

to be reported on

Loss

Unallowed loss

Allowed loss

Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

For Privacy Notice, get form FTB 1131.

7453123

FTB 3801 2012 Side 3

Worksheet 6		Activities With Losses Reported on Two or More Different Forms or Schedules

Name of Activity				(a)		(b)	(c)	(d)	(e)
							Ratio	Unallowed loss	Allowed loss

Form or schedule
to be reported on:
1a	Net loss plus prior year unallowed
	loss from form or schedule		
b	Net income from
	form or schedule	. . . . . . . . . . . . . . . . . . . . . .	
c	Subtract line 1b
	from line 1a. If zero
	or less, enter -0-.	. . . . . . . . . . . . . . . . . . . . . .	. . .	. . . . . . . . . . . . . .	
Form or schedule
to be reported on:
1a	Net loss plus prior year unallowed
	loss from form or schedule		
b	Net income from
	form or schedule	. . . . . . . . . . . . . . . . . . . . . .	
c	Subtract line 1b
	from line 1a. If zero
	or less, enter -0-.	. . . . . . . . . . . . . . . . . . . . . .	. . .	. . . . . . . . . . . . . .	
Form or schedule
to be reported on:
1a	Net loss plus prior year unallowed
	loss from form or schedule		
b	Net income from
	form or schedule	. . . . . . . . . . . . . . . . . . . . . .	

cSubtract line 1b from line 1a. If zero

or less, enter -0-. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

Total



1.00

Worksheets 1 through 6 are not required to be ﬁled with your California tax return and may be detached before ﬁling form FTB 3801. Keep a copy of the worksheets for your records.

Side 4 FTB 3801 2012

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How to Edit Form 3801 Online for Free

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1a conclusion process clarified (stage 1)

2. Just after this part is completed, go to type in the relevant details in all these - d Combine line a line b and line c, line d are losses go to line, Part II Special Allowance for, Enter all numbers in Part II as, Enter the smaller of losses from, See instructions If line is equal, Subtract line from line, Multiply line by Do not enter, Enter the smaller of line or, Part III Total Losses Allowed, Add the income if any from line a, Total losses allowed from all, and See the instructions on Page to.

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3. This stage is usually hassle-free - fill out all the blanks in which you reported the, activity, California form or schedule if any, California adjustment, Enter your current year federal, PAL rules, federal and California law, California Adjustment Worksheets, Activities, Enter a description of the, Passive or Nonpassive, Enter the passive or, nonpassive character of the, activity for California, and purposes in order to complete the current step.

4. All set to fill out the next portion! In this case you will have these If the amount below is positive, amount to Schedule CA or NR, line column C, If the amount below is negative, amount to Schedule CA or NR as a, Total, Schedule F Activities, Passive or Nonpassive, California Amount, Federal Amount, California Adjustment, If the amount below is positive, amount to Schedule CA or NR, line column C, and If the amount below is negative form blanks to fill out.

5. To finish your document, this final part requires a number of additional blank fields. Entering Name of activity, Net income line a, Net loss line b, Unallowed loss line c, d Gain, e Loss, Total Enter on form FTB line a, Worksheet, For form FTB line a line b and, Name of activity, Current year, Prior year, Net income line a, Net loss line b, and Unallowed loss line c is going to conclude everything and you'll definitely be done in an instant!

d Gain, Current year, and Name of activity of 1a

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Form 3801 – Fill Out and Use This PDF

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