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Publications & Forms

Enterprise Zone/LAMBRA State Publications, Forms and Other Helpful Credits and Forms.

The following publications and forms are available from the Enterprise Zone/LAMBRA office or from the Franchise Tax Board at www.ftb.ca.gov.

• 2002 Guidelines for Businesses Claiming Economic Development Area Tax Incentives

This guide provides an overview of various state incentive areas including Sacramento’s Enterprise Zones and LAMBRA areas.  It provides general information about the business tax credits and deductions to help businesses understand the potential financial benefits of each incentive, record keeping and limitations.  These Guidelines (FTB Pub. 1058) are found in the Forms and Publications Section under publications for 2002.

• Frequently Asked Questions About the Enterprise Zone Incentives (FTB 1126)

This publication provides an easy to understand overview of various questions such as what is an Enterprise Zone, what are the available incentives, how to claim the tax incentives, and which employees qualify for providing the hiring credit along with other helpful information. These Frequently Asked Questions (FTB 1126) are found in the Forms and Publications Section under publications for 2002.

• Frequently Asked Questions About the Local Agency Military Base Recovery Area (LAMBRA Incentives) FTB 1118

This publication provides an easy to understand overview of various questions such as what is a LAMBRA, what are the available tax incentives and who is qualified to take those incentives, What is the “net job increase” requirement as well as other helpful information. These Frequently Asked Questions (FTB 1118) are found in the  Forms and Publications section for 1999.  Note that the Mather and McClellan LAMBRRA received full designation July 1, 2000.

California Income Tax Forms & Instructions

These booklets contain all the forms and instructions for filing per tax year.  Not all forms may be available for the current year until the filing period begins.   These booklets are the most detailed information about the incentives.  www.ftb.ca.gov/forms

Enterprise Zone incentives are claimed on form 3805Z found within the Enterprise Zone Business Booklet FTB 3805Z.   Select the business booklet for the most detailed information.

LAMBRA incentives are claimed on form 3807 found within the Local Agency Military Base Recovery Area Business Booklet FTB 3807.  Select the business booklet for the most detailed information.

Other Helpful Credits and Forms

 Enterprise Zone Employee Credit

 Employees of Enterprise Zone businesses can take a tax credit on their own personal income tax filing.  Depending upon the family income, this credit may or may not be substantial. www.ftb.ca.gov and select FTB Form 3553.

Federal Work Opportunity Tax Credit

The federal Work Opportunity Tax Credit provides a tax credit of up to $8,500 for employers who hire individuals who belong to one or more of 7 target groups.  Sacramento has all categories except two categories (not D or F) specified as within federal Empowerment Zones or Enterprise Communities.  Sacramento does have state Enterprise Zones and LAMBRAs.  www.edd.ca.gov/wotcind.htm  Select forms and publications and it is recommended that you obtain the Fact Sheet and the necessary forms which include the Prescreening Notice and Certification Request Form 8850 and the Individual Characteristics Forms WOTC and Welfare to Work Tax Credit Form ETA9061.