Form 3805V PDF Details

The California Form 3805V, regarding Net Operating Loss (NOL) Computation and NOL and Disaster Loss Limitations for Individuals, Estates, and Trusts for the 2020 taxable year, is an essential document for taxpayers who need to calculate their current year NOL. This form, vital for attaching to one's California tax return, delineates a structured approach to determining whether an individual, estate, or trust has incurred a net operating loss in the specified year, or if they're eligible to carry over losses from prior years or disaster-related losses. It guides residents, nonresidents, and part-year residents through various computations, starting with the adjusted gross income and encompassing itemized or standard deductions, nonbusiness and business capital losses and gains, and specific adjustments for disaster losses. Further, it outlines the steps for calculating modified taxable income (MTI), alongside limitations on NOL and disaster loss carryovers, ensuring that taxpayers comply with the rules for using these losses to potentially lower taxable income. Notably, the form segments instructions based on residency status, ensuring that all individuals navigate their specific scenarios accurately, emphasizing the aspect of disaster loss incorporation and its significance in tax computation for Californians affected by disasters within the taxable year.

QuestionAnswer
Form NameForm 3805V
Form Length3 pages
Fillable?No
Fillable fields0
Avg. time to fill out45 sec
Other namesNet Operation Loss (NOL) Computation and NOL ..., 2020 Form 3805V

Form Preview Example

TAXABLE YEAR

Net Operating Loss (NOL) Computation and NOL and

 

 

CALIFORNIA FORM

2020

 

 

3805V

 

 

Disaster Loss Limitations — Individuals, Estates, and Trusts

 

 

Attach to your California tax return.

Names as shown on tax return

SSN or ITIN

FEIN

Part I Computation of Current Year NOL for Individuals, Estates, and Trusts. If you do not have a current year NOL, go to Part II.

Section A — California Residents Only (Nonresidents go to Section B.)

1

Adjusted gross income from 2020 Form 540, line 17. If negative, use brackets. Estates and Trusts, begin on line 3

1

2

Itemized deductions or standard deduction from 2020 Form 540, line 18

2 (

3a Combine line 1 and line 2. (Estates and Trusts, enter taxable income, see instructions.) If negative, use brackets.

If positive, enter -0- here and on line 25. Do not complete the rest of Section A. You do not have a current year NOL.

 

Complete Part II and Part III if you have a carryover from prior years

3a

b 2020 declared disaster loss included in line 3a. Enter as a positive number

3b

cCombine line 3a and line 3b. If negative, use brackets and continue to line 4. If zero or more, do not complete the rest of Part I. Enter the amount from line 3b, if any, in Part III, line 3, column (d) and complete

 

Part II and Part III as instructed

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

. . . . . .

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

.

3c

Enter amounts on line 4 through line 24 as if they were all positive numbers. See instructions.

 

 

 

 

 

4

. . . . . .Nonbusiness capital losses

4

 

00

 

 

 

 

5

Nonbusiness capital gains

5

 

00

 

 

 

 

6

. . . . . .If line 4 is more than line 5, enter the difference; otherwise, enter -0-

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

. . . 6

 

00

 

7

If line 4 is less than line 5, enter the difference; otherwise, enter -0-

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

7. . .

00

 

8

. . . . . .Nonbusiness deductions. See instructions

8

 

00

 

 

 

 

9

Nonbusiness income other than capital gains. See instructions

9

 

00

 

 

 

 

10

. . . . . .Add line 7 and line 9

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

10. . .

00

 

11

. . . . .If line 8 is more than line 10, enter the difference; otherwise, enter -0-

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

. . . . . .

. . . . . . . . . . . . . . . . 11.

12

. . . . . .If line 8 is less than line 10, enter the difference; otherwise, enter -0- .

12

 

00

 

 

 

 

13

Business capital losses

13

 

00

 

 

 

 

14

Business capital gains

14

 

00

 

 

 

 

15

. . . . . .Add line 12 and line 14

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

. . . 15

 

00

 

16

If line 13 is more than line 15, enter the difference; otherwise, enter -0-. See instructions

. . . 16

 

00

 

17

Add line 6 and line 16

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

. . . 17

 

00

 

18Enter the loss, if any, from Schedule D (540), line 8. Estates and Trusts, enter the loss,

if any, from Schedule D (541), line 9, column (c). If you do not have a loss on that line, skip line 18

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .through line 21 and enter on line 22 the amount from line 17

18

 

00

19Enter the loss, if any, from Schedule D (540), line 9. Estates and Trusts, enter the loss,

 

. . . . . . . . . . . . . . . . . . . . . . . . .if any, from Schedule D (541), line 10. Enter as a positive number . . . .

19

 

00

 

20

If line 18 is more than line 19, enter the difference; otherwise, enter -0-

20

 

00

 

21

. . . . . . . . . . . . . . . . . . . . . . . . .If line 19 is more than line 18, enter the difference; otherwise, enter -0-

. . .

. . . . . . . . . . . . . . . . 21.

22

Subtract line 20 from line 17. If zero or less, enter -0-

. . .

. . . . . . . . . . . . . . . . 22.

23

NOL and disaster loss carryovers from prior years. See instructions

. . .

. . . . . . . . . . . . . . . 23

24

Add lines 11, 21, 22, and 23

. . .

. . . . . . . . . . . . . . . . 24.

25Current Year NOL. Combine line 3c and line 24. If more than zero, enter -0-. You do not have a current year

NOL to carryover. See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25

00

00)

00

00

00

00

00

00

00

00

00

 

 

 

7531203

 

 

For Privacy Notice, get FTB 1131 ENG/SP.

FTB 3805V 2020 Side 1

Section B — Nonresidents and Part-Year Residents Only — Computation of Current Year California NOL

 

 

 

 

(a)

 

(b)

(c)

(d)

(e)

 

 

 

 

Enter total amounts

 

Enter amounts

Enter amounts

Enter amounts

Total

 

 

 

 

as if you were a

 

earned or received

earned or received

earned or received

Combine

 

 

 

 

CA resident for

 

from CA sources as if

during the portion

from CA sources

columns (c) and (d)

 

 

 

 

entire year.

 

you were a nonresident

of the year you were

during the portion

 

 

 

 

 

 

 

 

for the entire year.

a CA resident.

of the year you

 

 

 

 

 

 

 

 

 

 

were a nonresident.

 

 

1

Adjusted gross income. See instructions.

 

 

 

 

 

 

 

 

 

 

If negative, use brackets

1

 

 

 

 

 

 

 

 

2

Itemized deductions or standard deduction.

 

(

)(

) (

) (

) (

)

 

See instructions

2

3

..a Combine line 1 and line 2. See instructions

3a

 

 

 

 

 

 

 

 

 

b 2020 declared disaster loss included

 

 

 

 

 

 

 

 

 

 

in line 3a. Enter as a positive number

3b

 

 

 

 

 

 

 

 

 

c Combine line 3a and line 3b. If negative,

 

 

 

 

 

 

 

 

 

 

use brackets and continue to line 4

3c

 

 

 

 

 

 

 

 

Enter amounts on line 4 through line 24 as if they were all positive numbers.

 

 

 

 

 

 

4

Nonbusiness capital losses

4

 

 

 

 

 

 

 

 

5

.Nonbusiness capital gains

5

 

 

 

 

 

 

 

 

6

If line 4 is more than line 5, enter the

 

 

 

 

 

 

 

 

 

 

difference; otherwise, enter -0-

6

 

 

 

 

 

 

 

 

7

If line 4 is less than line 5, enter the

 

 

 

 

 

 

 

 

 

 

difference; otherwise, enter -0-

7

 

 

 

 

 

 

 

 

8

.Nonbusiness deductions

8

 

 

 

 

 

 

 

 

9

.Nonbusiness income other than capital gains .

9

 

 

 

 

 

 

 

 

10

.Add line 7 and line 9

10

 

 

 

 

 

 

 

 

11

If line 8 is more than line 10, enter the

 

 

 

 

 

 

 

 

 

 

difference; otherwise, enter -0-

11

 

 

 

 

 

 

 

 

12

If line 8 is less than line 10, enter the

 

 

 

 

 

 

 

 

 

 

difference; otherwise, enter -0-

12

 

 

 

 

 

 

 

 

13

.Business capital losses

13

 

 

 

 

 

 

 

 

14

.Business capital gains

14

 

 

 

 

 

 

 

 

15

.Add line 12 and line 14

15

 

 

 

 

 

 

 

 

16

If line 13 is more than line 15, enter the

 

 

 

 

 

 

 

 

 

 

difference; otherwise, enter -0-

16

 

 

 

 

 

 

 

 

17

.Add line 6 and line 16

17

 

 

 

 

 

 

 

 

18

Enter the loss, if any, from line 4 of

 

 

 

 

 

 

 

 

 

 

Schedule D (540NR) Worksheet for nonresidents

 

 

 

 

 

 

 

 

 

and part-year residents. See instructions

18

 

 

 

 

 

 

 

 

19

Enter the loss, if any, from line 5 of Schedule D

 

 

 

 

 

 

 

 

 

 

(540NR) Worksheet for nonresidents and

 

 

 

 

 

 

 

 

 

 

part-year residents. Enter as a positive number. . .

19

 

 

 

 

 

 

 

 

20

If line 18 is more than line 19, enter the

 

 

 

 

 

 

 

 

 

 

difference; otherwise, enter -0-

20

 

 

 

 

 

 

 

 

21

If line 19 is more than line 18, enter the

 

 

 

 

 

 

 

 

 

 

difference; otherwise, enter -0-

21

 

 

 

 

 

 

 

 

22

Subtract line 20 from line 17. If zero or less,

 

 

 

 

 

 

 

 

 

 

enter -0-

22

 

 

 

 

 

 

 

 

23

NOL and disaster loss carryovers from prior

 

 

 

 

 

 

 

 

 

 

years

23

 

 

 

 

 

 

 

 

24

.Add lines 11, 21, 22, 23

24

 

 

 

 

 

 

 

 

25Current Year NOL. Combine line 3c and line 24.

If more than zero, enter -0-. See instructions. . . 25

 

Side 2 FTB 3805V 2020

7532203

Part II Determine 2020 Modified Taxable Income (MTI). Be sure to read the instructions for Part II.

1

Taxable income. See instructions

. . . . . . . . . . . . 1

Enter amounts on line 2 through line 5 as if they were all positive numbers.

 

2

Capital loss deduction included in line 1

. . . . . . . . . . . . 2

3

Disaster loss carryover included in line 1

. . . . . . . . . . . . 3

4

NOL carryover included in line 1

. . . . . . . . . . . . 4

5

Adjustments to itemized deductions. See instructions

. . . . . . . . . . . . 5

6

MTI. Combine line 1 through line 5. If line 6 is zero or less, enter -0-

. . . . . . . . . . . . 6

Part III NOL Carryover and Disaster Loss Carryover Limitations. See instructions.

 

 

 

(g)

 

 

Available balance

1MTI from Part II, line 6. If your net business income is $1,000,000 or more and modified adjusted gross

income (AGI) is $1,000,000 or more for the taxable year, see instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

Prior Year NOLs

00

00

00

00

00

00

(a)

(b)

(c)

(d)

(e)

(f)

(h)

Year of

Code

Type of NOL

Initial loss

Carryover

Amount used

Carryover to 2021

loss

See instructions

See below*

 

from 2019

in 2020

col. (e) minus col. (f)

2

 

 

 

 

 

(g)

 

 

 

 

(e)

Available balance

(a)

(b)

(c)

(d)

Carryover

(f)

Year of

Code

Type of NOL

Initial loss

from 2019

Amount used

loss

See instructions

See below*

 

 

in 2020

Current Year NOLs

(h)

Carryover to 2021

col. (d) minus col. (f)

See instructions

3 2020

DIS

4 2020

2020

2020

*Type of NOL: General (GEN), New Business (NB), Eligible Small Business (ESB), or Disaster (DIS).

5

NOL carryover. Add the carryover amounts in column (h) that are not the result of a disaster loss

5

6

Disaster loss carryover. Enter the total loss carryover amounts in column (h) that are the result of disaster losses

6

00

00

 

 

 

 

 

 

 

7533203

FTB 3805V 2020 (REV 01-21) Side 3

How to Edit Form 3805V Online for Free

Through the online PDF tool by FormsPal, you can fill in or change Net Operation Loss (NOL) Computation and NOL ... right here. In order to make our tool better and less complicated to utilize, we constantly work on new features, considering suggestions from our users. All it requires is just a few simple steps:

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As for the blank fields of this particular PDF, here is what you need to do:

1. Firstly, while filling in the Net Operation Loss (NOL) Computation and NOL ..., start in the part that contains the following blanks:

Form 3805V writing process shown (step 1)

2. Once this array of blank fields is filled out, go on to enter the relevant information in these: Enter amounts on line through, If line is more than line enter, If line is more than line enter, if any from Schedule D line, Enter the loss if any from, if any from Schedule D line, Subtract line from line If, and NOL to carryover See instructions.

The best way to fill out Form 3805V portion 2

Always be really mindful when completing Subtract line from line If and Enter the loss if any from, as this is the part where most people make some mistakes.

3. Within this stage, check out Adjusted gross income See, entire year, you were a nonresident, of the year you were, for the entire year, a CA resident, earned or received from CA sources, of the year you, were a nonresident, If negative use brackets Itemized, a Combine line and line See, b declared disaster loss included, c Combine line a and line b If, use brackets and continue to line, and Enter amounts on line through. These should be filled in with highest accuracy.

Filling out segment 3 in Form 3805V

4. It's time to start working on this fourth form section! Here you'll have all these Business capital losses Business, If line is more than line enter, Add line and line Enter the, Schedule D NR Worksheet for, Enter the loss if any from line, NR Worksheet for nonresidents and, Subtract line from line If zero, enter, NOL and disaster loss carryovers, years, Add lines Current Year NOL, and If more than zero enter See empty form fields to do.

Form 3805V completion process described (stage 4)

5. When you come near to the completion of the form, there are a couple more requirements that should be met. Particularly, Part II Determine Modified, Taxable income See instructions, Part III NOL Carryover and, Available balance, MTI from Part II line If your, income AGI is or more for the, Prior Year NOLs, Year of, loss, b Code, See instructions, Type of NOL See below, Initial loss, Carryover from, and Amount used should all be done.

Part number 5 of filling out Form 3805V

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