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Changes to 2006 Form

2006 Update to Form 3800

Revision Date: 12/15/2006

Revision Details: Instructions

  • Additional cautionary language added to FTB 3800 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.
  • Page 1, FTB 3800 Instructions:

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 revised internet version is available for download.

Back to Tax Form Changes for 2006