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Changes to 2002 Forms

2002 Updates to Form 3803

Revision Date: 12/15/2006

Revision Details: Instructions

  • Additional cautionary language added to FTB 3803 informing taxpayers they may not use these forms if they are reporting interest or dividend income for children over age 13. This change is being made due to the Federal Tax Increase Prevention and Reconciliation Act, which increased the age of the children from under 14 to under 18 for elections made by parents reporting their child's interest and dividends. California does not conform to this provision.

It should read:

Caution: California does not conform to the provision of the Federal Tax Increase Prevention and Reconciliation Act which increased the age of children from under 14 to under 18 for elections made by parents reporting their child's interest and dividends. It also increased the maximum age for a child required to report investment income on their own return and is subject to the parents tax rate. If you are reporting interest or dividend income and are over age 13, you may not use this form.

The revision is in the printed 2006 FTB 3803 Instructions, page 1. The Internet version of FTB 3803 Instructions, page 1 is available for download.

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