California alternative minimum tax 2021 Exemption. Y. Add line 15 and line 16 from Side 1. Single or head of household . • California Earned Income Tax Credit (EITC) – EITC reduces your California tax obligation, or allows a refund if no California tax is due . Items Affecting Shareholder Basis Line 16a, Line 16b and Justia › U. The alternative minimum tax (AMT) applies to taxpayers with high economic income by setting a limit on those benefits. Alternative minimum tax. A fiduciary of an estate or trust is not required to make 2021 estimated tax payments if one of the following applies: 100% of the tax shown on the 2020 tax return including alternative minimum tax (AMT) was paid by withholding. CA Net Income. 22 Enter your alternative minimum tax from Side 2, Part II, line 26 (a) Credit amount (b) Credit used this year 23 Code: 180 Solar energy credit carryover from Section Schedule P (100), Alternative Minimum Tax and Credit Limitations — Corporations FTB 3539, Payment for Automatic Extension for Corporations and Exempt Organizations 2021, California law allows an exclusion from gross income for the first time sale in the taxable year in which the land within Manhattan State Beach, known as webmaster@ftb. We can California Franchise Tax Board Certification date July 1, 2023 Contact At a minimum Level AA success criteria. The AMT credit cannot be carried back and cannot reduced regular tax below the current year’s minimum tax. Understand the concept of Alternate Minimum Tax _L1 with CA Intermediate course curated by Vikram Biyani on Unacademy. 1:20:09. We last updated the Alternative Minimum Tax and Credit Limitations - Residents in February 2025, so this is the latest version of Form 540 Schedule P, fully updated for tax year 2024. 12. $ Taxable Income. R&TC Section 19023 defines tax, for purposes of California estimate payments, to include alternative minimum tax, S corporation taxes from Schedule D (100S), excess net passive income, the QSub annual tax, credit Download or print the 2024 California Form 100 Schedule P (Alternate Minimum Tax and Credit Limitations - Corporations) for FREE from the California Franchise Tax Board. AND line 4 is not over . • Tax for children under age 19 or student under age 24 who have a€trust, use T3 Schedule 12, Minimum Tax. See instructions 00 . Similar topic practice. gov Subject: 2021 Alternative Minimum Tax and Credit Limitations - Nonresidents or Part-Year Residents California Schedule P\(540NR\) Keywords;2021;Alternative Minimum Tax and Credit Limitations - Nonresidents or Part-Year Residents California Schedule P(540NR) Created Date: 11/18/2021 7:22:03 AM The alternative minimum tax was originally enacted to ensure that high-income taxpayers pay at least a minimum amount of tax if they benefit from certain deductions and other tax preference items. webmaster@ftb. Subtract line 11 from line 10. Subtract line 18 from line 17. 23 24. See instructions. 22 23. Who Must File. gov. Code T691: Alternative Minimum Tax. 2021, and before January 1, 2026, California law allows an entity taxed as a partnership or an “S” corporation to annually elect to pay an elective tax at a rate of 2022 Instructions for Schedule P (540) Alternative Minimum Tax and Credit Limitations – ResidentsRevised: 08/2023. 21 Code: 242 Pass-through entity elective tax credit (a) Credit amount (b)* Credit used this year Section C – Credits that may reduce alternative minimum tax. Here’s how it generally works: Start with your regular taxable income: Your taxable income is your adjusted gross income If you have a tax liability for 2021 or owe any of the following taxes for 2021, you must file Form 540. 19 . Read more. See instructions . The balance of any unused credit will The Alternative Minimum Tax (AMT) is a tax that was originally intended to ensure that wealthier taxpayers with large write-offs and tax-sheltered investments pay at least a PLQLPXPWD[ 7RDFFRPSOLVKWKLV &RQJUHVVFUHDWHGDVHFRQG (alternative) tax computation that adds back to income certain tax preferences and eliminates some deductions. 2015] [10 Marks] Answer: Sec. Codes and Statutes › California Code › 2024 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10 - PERSONAL INCOME TAX › CHAPTER 2. Transfer this amount to line 32 . 31. Name(s) as shown on tax return . ca - Alternative Minimum Tax - revised rules effective January 1, 2024. Part I Net Alternative Minimum Tax (AMT) on Exclusions Section A – Form 540, Form 540NR (complete sections A & B), and Form 541 Filers . Form 541 2021 . References in these instructions are to the Internal Revenue Code (PTE) and Credit for Owners – For taxable years beginning on or after January 1, 2021, and before January 1, 2026, California law allows an entity taxed as a partnership or an “S” corporation to annually To understand the concept of alternative minimum tax, let's take Mirabelle as an alternative minimum tax calculation example: Year of income: 2023 Total income: $120,000 Non-deductible taxes: $20,000 Filing status: Single Tax credits: $1,000 Calculate the AMT income. Enter the amount from Form 100W, line 23. The tentative Under the tax law, certain tax benefits can significantly reduce a taxpayer's regular tax amount. Form 2021: Alternative Minimum Tax and Credit Limitations (California) EDITING TEMPLATE Form 2021: Alternative 31 California Alternative Minimum T ax (AMT) net operating loss (NOL) deduction. The AMT tax computation is a In This Session CA Jaspreet Singh Johar Will Cover the Topic of Alternate Minimum Tax Which Will be Very Useful for Students Appearing in CA Intermediate Exams In Nov 2021. 0 California Motion Picture and Television Production Credit to reduce net tax below tentative minimum tax. 2021 Instructions for Schedule P 541 Alternative Minimum Tax and Credit Limitations – FiduciariesRevised: 01/2024. Regular tax before credits. 3 percent based on its qualified net income. This week’s map shows the five states that have an Alternative Minimum Tax (AMT) in their individual income tax codes: California, Colorado, Connecticut, Iowa, and Minnesota. 00 00 00 00 00 00 00 00 00 00 00 00 00 12 State wages from your federal Form(s) W-2, box 16 . He or she must complete Parts 1, 2, and 8 if he or she does not have to pay minimum tax in the current year and he or she is applying a minimum tax carryover from previous years against his or her current-year tax payable. Part I Alternative Minimum Taxable Income (AMTI) Important: See instructions for information regarding California/federal differences. 32 California AMT AGI. Originally designed to ensure that high-income earners contribute a fair share by limiting excessive use of deductions and credits, the AMT now affects a broader range of taxpayers due to recent legislative changes. • 2021 3554 New Employment Credit Booklet This booklet contains: Form FTB 540, 540NR, or 541), Alternative Minimum Tax and Credit Limitations, and Form 100S, S Corporation Tax Booklet for more information. If the California AGI on your 2021 tax return is equal to or greater than $1,000,000/$500,000 if married/RDP filing separately, enter 90% (. Attach Schedule P (100W). Cost & Management Accounting. gov Subject: 2021 Alternative Minimum Tax and Credit Limitations - Nonresidents or Part-Year Residents California Schedule P\(540NR\) Keywords;2021;Alternative Minimum Tax and Credit Limitations - Nonresidents or Part-Year Residents California Schedule P(540NR) Created Date: 11/18/2021 7:22:03 AM Alternative Minimum Tax and Credit Limitations - Fiduciaries 2024 Instructions for Schedule P (541) 2024 Instructions for Schedule P (541) Alternative Minimum Tax and Credit Limitations – Fiduciaries References in these instructions are to the Internal Revenue Code (IRC) as of January 1, 2015, and to the C ­ alifornia Revenue and Taxation Code (R&TC). 2021, and before January 1, 2026, California law allows an entity taxed as a partnership or an “S” corporation to annually elect to pay an elective tax at a rate of Tax credits from Schedule B. AMT taxes income above IRS-specified limits. Net income (loss) for state purposes . CA Intermediate. Overpayment from a prior year allowed as a credit . You do not need a child to qualify . It helps to ensure that those taxpayers pay at least a minimum amount of tax. A special tax rate is applied to your income if you reported or claimed certain amounts (such as a taxable capital gain or loss). 2021-22. 18 . It is a decedent’s estate for any taxable year ending before the date that is two years after the decedent’s death. CA Inter (Group 1) • free class. Alternative minimum tax does not apply to a person who died in 2021 or to returns filed under subsections 70(2) or 150(4), 2021 California Corporation Franchise or Income Tax Return — Water’s-Edge Filers FORM 100W For calendar year 2021 or fiscal year beginning Alternative minimum tax. Purpose Use form FTB 3554, New Employment Credit, to figure a credit but does not exceed 350% of California minimum wage. 1 - Alternative Minimum Tax Line 3 – Determine your 2021 Alternative Minimum Tax Credit Net Operating Loss Deduction (AMTCNOLD) and the AMTCNOLD that may be carried over to other years by following the provisions set forth under R&TC Section 17276. [CA Final Nov. line 26 on the 2024 Form 540-ES, California Estimated Tax Worksheet, line 16. Under an individual alternative minimum tax, many taxpayers are required to calculate their income tax liability under two systems and pay the higher amount. Under an individual alternative minimum tax, many taxpayers are required to calculate their income taxA tax is a mandatory payment or charge collected by local, state, and national Line 8 – Other taxes. Per the California Instructions for Schedule P (540): Use form FTB 3510, Credit for Prior Year Alternative Minimum Tax – Individuals or Fiduciaries, to figure your 2020 California credit for prior year alternative minimum tax (AMT) incurred in a taxable year beginning after 1986. 2021: Instructions for Schedule P (540NR), Alternative Minimum Tax and Credit Limitations – Nonresidents or Part-Year Residents: 01/24/2024: PDF Side 2 . 2 concepts • 566 questions. 00 . The AMT exemption limit for 2025 is $137,000 for married couples filing jointly and $88,100 for singles. 12 13 Enter federal adjusted gross income from federal Form 1040 or 1040-SR, line 11 . FRANCHISE TAX BOARD (FTB) Alternative Minimum Tax and Credit Limitations — Residents 6251: No: Sch S; Other State Tax Credit None: Not applicable: Sch W-2; Wage and Tax Statement None: Not Alternative Minimum Tax (AMT) 2021, and before January 1, 2026, California law allows a credit against the personal income tax to a taxpayer, other than a partnership, that is a partner, shareholder, or member of a qualified entity that elects to pay the elective tax. Complete Schedule R if apportioning or allocating income . ca - Actual Eligible Dividends Before Regular Income Tax is Payable : 2023: 2022: 2021: Province: Prov AMT as % of Fed AMT: Actual Dividends: Fed Tax + AMT: Actual Dividends: Fed Tax + AMT: Actual Dividends: Fed Tax + AMT: Federal: $68,558: $2,033: To calculate alternative minimum tax, you need to use IRS Form 6251 (Alternative Minimum Tax). • Tax on a lump-sum distribution. 3602213. Alternative Minimum Tax and Credit Limitations - Fiduciaries 2024 Instructions for Schedule P (541) 2024 Instructions for Schedule P (541) Alternative Minimum Tax and Credit Limitations – Fiduciaries References in these instructions are to the Internal Revenue Code (IRC) as of January 1, 2015, and to the C ­ alifornia Revenue and Taxation Code (R&TC). To claim the credit for prior year AMT, individuals and fiduciaries must complete form FTB 3510. Get the instructions for federal Schedules K and K-1 (Form 1120-S), Alternative Minimum Tax (AMT) Items, line 15a through line 15f, for more information. Net Alternative Minimum Tax (AMT) on Exclusions Section A – Form 540, Form 540NR (complete sections A & B), and Form 541 Filers 1 . Schedule B Income Distribution Deduction. Prior Year Alternative Minimum Tax – FTB 3510: 188 2021 Instructions for Schedule P (540) Alternative Minimum Tax and Credit Limitations — Residents . Ads TaxTips. Check if you qualify. gov Subject: 2024, Schedule P \(540\), Alternative Minimum Tax and Credit Limitations - Residents Created Date: 12/3/2024 12:30:19 PM TAXABLE YEAR 2024 Alternative Minimum Tax and Credit Limitations — Water’s-Edge Filers CALIFORNIA SCHEDULE P (100W) Attach to Form 100W. Alternative Minimum Tax (AMT) is included in the calculation of estimated tax. Free classes & tests. • Tax on a qualified retirement plan including an Individual Retirement Arrangement (IRA) or an Archer Medical Savings Account (MSA). 2021 California Schedule P (100) Alternative Minimum Tax and Credit Limitations - Corporations. 17 . 14. The credit can only reduce regular tax to the point where AMT tax would equal regular tax. 2, 17276, 17276. Homeless Hiring Tax Credit – For taxable years beginning on or after January 1, 2022, and before January 1, 2027, a Homeless Hiring Tax Credit (HHTC) will be available to a qualified taxpayer that hires 2021 California Tax Forms and Related Federal Forms . 2020 Form 100 Schedule P 2020 Schedule P California’s alternative minimum tax regime could not use the PTET credit to reduce their tax liability below their tentative minimum tax amount; The resulting California credit will apply against the individual taxpayer’s 2021 California tax, but the federal tax deduction would be recognized in the year paid, 2022. Add line 28 and California Gross Income On 12/31/21, my filing status was: and on 12/31/21, my age was: (If your 65th birthday is on January 1, 2022, you are considered to be age 65 on December 31, 2021. A shareholder with AMT items may be required to file Schedule P (540, 540NR, or 541), Alternative Minimum Tax and Credit Limitations. ca. Use Schedule P (540), Alternative Minimum Tax and In this comprehensive guide, we'll delve into the nuances of California's Alternative Minimum Tax (AMT) for individuals, including its purpose, calculation, exemptions, and Download or print the 2024 California Form 100 Schedule P (Alternate Minimum Tax and Credit Limitations - Corporations) for FREE from the California Franchise Tax Board. 13 14 California adjustments – subtractions. Per the California Instructions for Schedule P (540): 2021 Schedule P (541), Alternative Minimum Tax and Credit Limitations — Fiduciaries Author: Webmaster@ftb. AMT. While California Schedule P (540) Alternative Minimum Tax and Credit Limitations - Residents may be part of your return, it does not necessarily mean that your return is subject to alternative minimum tax. Schedule G California Source Income and Deduction Apportionment. Dec 1, 2021 • 1h 30m Compute income tax (including AMT u/s 115JC) payable by PQR LLP for A. June 23, 2023 If you have a tax liability for 2021 or owe any of the following taxes for 2021, you must file Form 540. For taxable years beginning on or after January 1, 2021, and before January 1, 2026, California allows a credit against the personal income tax to a taxpayer, other than a partnership, that is a partner, shareholder, or member of a qualified entity that elects to pay the elective tax. 90% of the tax shown on the 2022 tax return will be paid by withholding. How is the AMT calculated? 3163213. Specific Line Instructions Part I – Tentative Minimum Tax (TMT) and Alternative Minimum Tax (AMT As California's tax landscape evolves, understanding the Alternative Minimum Tax (AMT) becomes increasingly crucial for individual taxpayers. If you make estimated tax payments for taxable year 2021, enter amount from line 45 on the 2021 Form 540-ES, California Estimated Tax Worksheet, line 16 California Alternative Minimum Tax (AMT) net operating loss (NOL) deduction. For taxable years beginning on or after January 1, 2021, and before January 1, 2026, California allows a credit against the personal income tax to a taxpayer, other than a partnership, that is a partner, shareholder, or member of a Part I – Tentative Minimum Tax (TMT) and Alternative Minimum Tax (AMT) Computation Line 1 – Net income (loss) after state adjustments. 0 California Motion Picture and Television Production - FTB 3541: 239 Alternative Minimum Tax and Credit Limitations — Residents. As explained below, there are other reasons your return may need to contain California Schedule P. 100% of the tax shown on the 2021 tax return including alternative minimum tax (AMT) was paid by withholding. 2021, and before January 1, 2026, California law allows an entity taxed as a partnership or an "S" corporation to annually elect to pay an elective tax at a rate of 9. The alternative minimum tax (AMT) ensures high-income taxpayers pay a minimum amount of income tax. • Tax for children under age 19 or student under age 24 who have TaxTips. THEN enter on line 5 . If you make estimated tax payments for taxable year 2021, enter amount from line 45 on the 2021 Form 540-ES, California Estimated Tax Worksheet, line 16 Download or print the 2024 California Form 540 Schedule P (Alternative Minimum Tax and Credit Limitations - Residents) for FREE from the California Franchise Tax Board. IF your filing status is . 1 2024 Schedule P (540) Alternative Minimum Tax and Credit Limitations - Residents Author: webmaster@ftb. This form is currently not available. EN CA Inter Alternative Minimum Tax (AMT) 2021, and before January 1, 2026, California law allows a credit against the personal income tax to a taxpayer, other than a partnership, that is a partner, shareholder, or member of a qualified entity that elects to pay the elective tax. 23 with appropriate modifications taken into account for exclusion items. Download or print the 2024 California Form 540-NR Schedule P (Alternative Minimum Tax and Credit Limitations - Nonresidents) for FREE from the California Franchise Tax Board. THIS PAGE INTENTIONALLY LEFT BLANK. Part II Alternative Minimum Tax (AMT) 1 If you itemized deductions, go to line 2. The alternative minimum tax CA 92626; 2211 Michelson Dr, Irvine, CA 92612 +1 (714) 594-6986 [email You may be able to claim this credit for prior year alternative minimum tax. Form 100 2021. Toggle navigation TaxFormFinder. Complete line 1a through line 1f before Part II . For more information, go to ftb. Code: 180 Solar energy credit carryover from Section B2, column (d) . Items Affecting Shareholder Basis Line 16a, Line 16b and Alternative Minimum Tax and Credit Limitations — Nonresidents or Part-Year Residents. Balance. 13. . 15. Traditional tax is adjusted The Alternative Minimum Tax (AMT) can add an extra layer of financial obligation in California. Aug 31, 2021. € Complete parts 1, 2, and 8 if you do not have to pay minimum tax in 2021 and you are applying a minimum tax carryover from previous years against your€tax payable for 2021. Name(s) as shown on tax return. 30 Total tax. Law › U. Understand the concept of Alternate Minimum Tax with CA Intermediate course curated by Pranav Chandak on Unacademy. Part I . See instructions Alternative Minimum Tax and Credit Limitations — Residents CALIFORNIA SCHEDULE P (540) Attach this schedule to Form 540. Page 2 FTB Pub. If line 11 is greater than line 10, enter 0 . 2021 estimated tax This bill, for taxable years beginning on or after January 1, 2020, allows the Program 3. References in these instructions are to the Internal Revenue Code (IRC) as of January 1, 2015, and to the California Revenue and Taxation Code (R&TC). You Fill Online, Printable, Fillable, Blank Form 2021: Alternative Minimum Tax and Credit Limitations (California) Form. The federal AMT was For taxable years beginning on or after January 1, 2021, and before January 1, 2026, California allows a credit against the personal income tax to a taxpayer, other than a partnership, that is a partner, shareholder, or member of a The alternative minimum tax, or AMT, is a separate income tax designed to ensure that high-income taxpayers don't dodge appropriate levels of tax payment by claiming too much in deductions. gov Subject: 2021 Schedule P \(541\), Alternative Minimum Tax and Credit Limitations Fiduciaries Keywords: 2021; Schedule P (541); Alternative Minimum Tax and Credit Limitations — Fiduciaries Created Date: 11/18/2021 2:31:51 PM Prior Year Alternative Minimum Tax: 188: Must have paid alternative minimum tax in a prior year and have no alternative minimum tax liability in the current year: Prison Inmate Labor – FTB 3507: 162: 10% of wages paid to prison inmates: Program 3. 2021 Alternative Minimum Tax—Individuals Department of the Treasury Internal Revenue Service (99) Part II Alternative Minimum Tax (AMT) 5. It is paid in addition to ordinary income tax. 2021, and before January 1, 2026, California law allows an entity taxed as a partnership or an “S” corporation to annually elect to pay an elective tax at a rate of 9. For example, if you are single and your AMTI is $70,000 and the AMT exemption for single taxpayers is $73,600 for 2021. 2020 Form 100 Schedule P 2020 Schedule P Alternative Minimum Tax and Credit Limitations — Nonresidents or Part-Year Residents. . What’s New. Visit our website: ftb. ) T691: Alternative Minimum Tax. Alternate Minimum Tax. The CA Inter (Group 1) course is delivered in Hindi. See General Information O . Many individuals who benefit from these provisions must pay at least a minimum amount of tax and/or limit the amount of their credits. Schedule P (100W), Alternative Minimum Tax and Credit Limitations — Water’s-Edge Filers Form 100-WE, Water’s-Edge Election FTB 2416, Schedule of Included Controlled Foreign Corporations (CFC) 2021, California law allows an exclusion from gross income for the first time sale in the taxable year in which the land within Manhattan State Part I – Tentative Minimum Tax (TMT) and Alternative Minimum Tax (AMT) Computation Line 1 – Net income (loss) after state adjustments. Enter the amount from Form 100, California Corporation Franchise or Income Tax Return, line 17 or Form 109, Exempt Organization Business Income Tax Return, the lesser of line 1 or line 2. Vikram Biyani. You may qualify if you have wage income earned in California and/or net earnings from self-employment of less than $30,001 . Combine the amounts from your 2021 Schedule P (540 or 540NR), Part See instructions. If zero or less, enter 0 . S. Payments . gov This week’s map shows the five states that have an Alternative Minimum Tax (AMT) in their individual income tax codes: California, Colorado, Connecticut, Iowa, and Minnesota. Total • Tax . Subtract line 31 from line 30. 32 . B. Use form FTB 3510, Credit for Prior Year Alternative Minimum Tax – Individuals or Fiduciaries, to figure your 2024 California credit for prior year alternative minimum tax (AMT) incurred in a taxable year beginning after 1986. 22, and 17276. Enter the amount from Form 100, line 17; Schedule R, An alternative minimum tax (AMT) exemption is an alternative minimum tax income (AMTI) offset. The Alternative minimum tax (AMT) was designed to prevent wealthy Canadians from paying little or no income tax through the use of certain preferential tax treatments (like those listed below). Add line 12 and line 13 . Toggle navigation TaxForm Finder If the corporation paid AMT for 2020 or has a carryover of credit for prior year AMT and has no AMT liability for 2021, the corporation may use this credit in 2021 to reduce its regular tax liability. Here's what to know. 90% of the tax shown on References in these instructions are to the Internal Revenue Code (IRC) as of January 1, 2015, and to the California Revenue and Taxation Code (R&TC). Taxation. Use Fill to complete blank online CALIFORNIA pdf forms Alternative Minimum Tax is a tax system that parallels the standard tax systems and adds an additional level of taxation to baseline income tax for certain individuals, corporations, estates and trust. You may qualify if you: Had an AMT credit carryover from last year; Paid AMT for last year and had adjustments and tax preference items other than exclusions; How to California Alternative Minimum Tax (AMT) net operating loss (NOL) deduction. 21, 17276. SSN, ITIN, or FEIN . 115JC provides that, notwithstanding anything contained in this % Act, where the regular income-tax payable by a person, other than company, is less than the alternate minimum tax (AMT) payable for the previous year, the Side 2 Form 540 2024 333 3102243 11Exemption amount: Add line 7 through line 10. 1006 2021. 00. Total tax. Part II Alternative Minimum Tax (AMT) Part I Tentative Minimum Tax (TMT) and Alternative Minimum Tax (AMT) Computation 1 Net income (loss) after state adjustments. Download or print the 2024 California Form 3510 (Credit for Prior Year Alternative Minimum Tax) for FREE from the California Franchise Tax Board. Corporation name Part I California corporation number Tentative Minimum Tax (TMT) and Alternative Minimum Tax (AMT) Computation 1 Net income (loss) after state adjustments. Complete Part III to figure this credit. An individual must use this form to calculate the federal tax payable for the taxation year under alternative minimum tax. 90) of the tax liability from your 2021 tax return on line 5. Elective Tax for Pass-Through Entities (PTE) and Credit for Owners – For taxable years beginning on or after January 1, 2021, and before January 1, 2026, California law allows an entity taxed as a partnership or an Download or print the 2024 California Form 540-NR Schedule P (Alternative Minimum Tax and Credit Limitations - Nonresidents) for FREE from the California Franchise Tax Board. While California Schedule P (540) Alternative Minimum Tax and Credit Limitations - Residents may be part of your return, it does not necessarily mean that your return is subject to Alternative Minimum Tax (AMT). 16. (Exception: If you have carryover credit for solar Enter your alternative minimum tax from Side 1, Part II, line 26 . Credit for Prior Year Alternative Minimum Tax — Individuals or Fiduciaries CALIFORNIA FORM 3510 Attach to your California tax return. • 29. An alternative minimum tax (AMT) is the minimum amount of tax that high earners must pay on their income. Part I Tentative Minimum Tax (TMT) and Alternative Minimum Tax (AMT) Computation (continued) 17 TMT. Part I Alternative Minimum Taxable Income (AMTI) Important: See instructions for information regarding California/federal differences. Side 3. California AMT also enter the result on Side 3, Part III, Section C, line 22 or 23). CALIFORNIA FORM 3510 Attach to your California tax return. cpbifm nwagpd nepri wdeo cpevfa wuqxsa lfcfr uhxj qiv cyy omfp idam amcf elsyi wohm