California Form 3800 is used to calculate the tax on certain investment income of a child. If you were required to file Federal Form 8615 (Tax for Certain Children Who Have Unearned Income), you may also need to complete California Form 3800. In many cases, information entered for Federal Form 8615 can help you complete this California calculation.
Program Path
State > California Return > Additional Taxes > Tax Computation for Certain Children with Investment Income (CA Form 3800)
When Should I Complete This Screen?
Complete this screen only if you filed Federal Form 8615. The information entered here is used to calculate California's tax on a child's investment income.
Information You'll Need
Use the parent's California tax return to complete the following entries:
Parent's Filing Status
Select the filing status shown on the parent's California return.
Available options:
- Single
- Married/RDP Filing Jointly
- Married/RDP Filing Separately
- Head of Household
- Qualifying Widow(er)
Parent's Taxable Income
Enter the parent's California taxable income as reported on the parent's California return.
Parent's Tax
Enter the total California tax calculated on the parent's California return.
Total Net Investment Income of All Other Children
Enter the combined net investment income of any other children who:
- Use the same parent information for the kiddie tax calculation, and
- Are also required to file Form 3800 or Federal Form 8615.
Do not include the investment income of the child whose return you are currently completing.
Additional Information
California Form 3800 is based on California-taxable unearned income and may produce a different result than Federal Form 8615 because California tax rules can differ from federal tax rules.
Parent information may be the same information used to complete Federal Form 8615.
You can review the CA Form 3800 instructions for further reference here.