CA Form 3507 – Prison Inmate Labor Credit | 1040.com®

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Form FTB 3507 is used to calculate a credit for wages paid to prison inmates under an approved joint venture with the California Department of Corrections. You can also use this form to claim pass-through credits received from S corporations, estates, trusts, partnerships, or LLCs classified as partnerships. 

Add Form 3507 

To report the Prison Inmate Labor Credit on your California return, follow these steps: 

  1. Go to the State Taxes section on the left-hand side. 
  2. Click I’d like to see the forms I’ve filled out or search for a form
  3. Open the drop-down for California
  4. Click the Credits tab and select 3507 – Prison Inmate Labor Credit
  5. Choose who the form applies to (Taxpayer, , or Joint). 
  6. Complete the form based on your tax situation. 
  7. Click Save

More Info

For more details, refer to the instructions on CA Form 3507 (go to https://www.ftb.ca.gov/tax-pros/efile/individual-efile-forms.html and search for Form 3507).