Get CA FTB 3805Q Instructions 2010
Are to the Internal Revenue Code (IRC) as of January 1, 2009, and to the California Revenue and Taxation Code (R&TC). What s New Net Operating Loss For taxable years beginning in 2010 and 2011, California suspended the net operating loss (NOL) carryovers deduction. Corporations may continue to compute and carryover NOLs during the suspension period. However, corporations with net income after state adjustments (pre-apportioned income) of less than $300,000 or with disaster loss carryove.
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