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Changes to 2007 Form

FTB 3808 – Manufacturing Enhancement Area Business Booklet

The revised Internet version is available for download as of 03/26/2008

Revision Details:1) The current instructions are incorrect because they direct the taxpayer to report the hiring credit recapture on Schedule K-1 (100S), "Line 19" instead of "Line 17d Other information." There is no line 19 on Schedule K-1 (100S).

2) The current instructions are incorrect because they direct the taxpayer to report the hiring credit on Form 100S, Schedule K, "Line 14 Total withholding" instead of "Line 13d Other credits."

  • 1) Page 5, Column 3, Line 2, 2nd bullet
    2) Page 11, Column 1, Part III, Line 7, 2nd bullet and page 637 and 643 of the Package X

Previously read:

1) Line 2-

  • Form 100S, Schedule J, line 5 and Schedule K-1 (100S), line 19.

2) Line 7, column (b)-

  • Schedule K, line 14

Revised to:

1) Line 2-

  • Form 100S, Schedule J, line 5 and Schedule K-1 (100S), line 17d.

2) Line 7, column (b)-

  • Schedule K, line 13d

1) The current instructions may cause the taxpayer to underreport the income, which result in an incorrect amount of tax liability.

2) The current instructions directs the taxpayer to report the credit on the withholding line instead of the credit line, this error will result in an incorrect amount of tax liability.

These revisions will help the taxpayer to correctly report the tax liability amount.

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