3580 Form Fillable Application and Election to Amortize Certified Pollution Control Facility
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)

Alter the nature of the manufacturing or production process or California Secretary of State file number Certification by the State Air Resources Board (Air Pollution) Certification by the State Water Resources Control Board (Water Pollution) DIVISION OF WATER QUALITY Increase the output or capacity extend the useful life or reduce the STATIONARY SOURCE DIVISION Yes No Yes No Yes No $ $ $500 000 x 15 = $375 000 (Include trade or technical name model number manufacturer s name address etc ) 1 You must have completed construction reconstruction or erection 2 You must have acquired the property after December 31 1968 if 2014 Instructions for Form FTB 3580 23800 The amortizable basis for this purpose may be limited See 7421143 a building and its structural components unless the building is A Purpose additions or improvements after the amortization period begins Adjusted basis includes the cost of purchase and installation or if Air pollution If this election applies to air pollution apply for altering disposing storing or preventing the creation or emission of Amortizable basis the portion of the adjusted basis that may be amortization Keep the copy for your records amortized for determining gain of a certified pollution control facility and one copy of form FTB 3580 to you Attach the original to the first and to elect to amortize the and used in connection with a plant Application and Election to Amortize Application and Election to Amortize Certified Pollution Control Facility as 15 years is to the facility s total years of useful life At your election the 60 month amortization period begins with the Attach to your California tax return ATTN: DEPUTY DIRECTOR ATTN: DIVISION CHIEF B Definitions basis over a period of 60 months This election follows the provisions be depreciated over 20 years the useful life of the facility C Amortization Period CALIFORNIA FORM certification from the State Air Resources Board Mail the original and certification from the State Water Resources Control Board Mail the Certified Pollution Control Facility Certified pollution control facility a new identifiable treatment Comments Complete Part I and Part II and get certification for Part III See instructions Complete this form to elect to amortize the cost of a certified pollution control facility located in California over a 60 month period construction reconstruction or erection of the treatment facility control facilities may be amortized over 60 months Accordingly control water or atmospheric pollution or contamination by removing D Election and Certification Date purchased or construction completed Useful life of facility Is facility in operation? If Yes date facility was placed in operation If No date facility is expected to be placed in deduct the amortization Keep the copy for your records definition of amortizable basis below depreciation as provided in IRC Section 167 It must be identifiable as a exclusively a treatment facility which is subject to an allowance for facilities for which a rapid amortization election is made must be facility facility is used in connection with any plant or other property not facility located in California facility placed in service in California For C corporations that elect to amortize during the first three for corporations the amortizable basis of certified pollution control For example: If the adjusted basis of the facility is $500 000 and its For Privacy Notice get FTB 1131 ENG/SP FTB 3580 2014 Side 1 FTB 3580 Then apply for certification as follows: General Information General nature of business I certify to the best of my knowledge and belief that the above information is true and correct If the useful life of the facility is more than 15 years you must reduce in operation before January 1 1969 you must have completed the Is facility an addition to existing facility? Is this a new facility? Total cost Amortization (monthly) Make the election to amortize the amortizable basis of a certified month following the date in which you completed or acquired the Name(s) as shown on your California tax return SSN or ITIN CA Corporation no FEIN New identifiable treatment facility tangible property not including of otherwise allowable depreciation of the Internal Revenue Code (IRC) Section 169 and the California of the property after December 31 1968 However if the treatment operation or other property in operation before January 1 1976 to abate or original and one copy of form FTB 3580 to you Attach the original original and two copies of the completed form FTB 3580 to: Original use means the first use to which the property is put Page 2 FTB 3580 Instructions 2014 Part I Pollution Control Facility Part II Description of Facility and/or Components Part III Certification (See instructions) Part III if the facility meets the law requirements They will return the PO BOX 100 PO BOX 2815 pollutants contaminants wastes or heat pollution control facility by completing Part I and Part II of form pollution control facility conforms with the state program or Pollution Control Facility to request certification of a pollution control pollution or contamination property property after December 31 1975 R&TC Sections 24449 and 23800) reduced by 20% (see IRC Sections 291(a)(4) and 1363(b)(4) and References in these instructions are to the Internal Revenue Code (IRC) as of January 1 2009 and to the California remaining adjusted basis of $125 000 ($500 000 less $375 000) may requirements for abatement or control of water or atmospheric Resources Control Board (water pollution) must certify that the Revenue and Taxation Code (R&TC) Revenue and Taxation Code (R&TC) Sections 17250(b) and 24372 3 S corporation only 80% of the adjusted basis of the certified pollution SACRAMENTO CA 95812 0100 SACRAMENTO CA 95812 2815 Sections 291(a)(4) and 1363(b)(4) and R&TC Sections 24449 and Signature and title Date STATE AIR RESOURCES BOARD STATE WATER RESOURCES CONTROL BOARD tax return you file with the Franchise Tax Board (FTB) on which you TAXABLE YEAR taxable years following the conversion of a C corporation to an Telephone: 916 322 6026 Telephone: 916 341 5700 The $375 000 if elected will be amortized over 60 months The the adjusted basis of the facility to an amount that is in the same ratio The amortization to begin with the: Month following acquisition or completion Year following acquisition or completion The certified pollution control facility amortization deduction is in lieu the facility is fabricated by you the cost of labor and materials the facility meets the law requirements They will return the original The facility must not significantly: the original use of the property begins with you after this date The State Air Resources Board (air pollution) or the State Water The State Air Resources Board will add its certification to Part III if The State Water Resources Control Board will add its certification to This election applies to: Air pollution Water pollution to the first tax return you file with the FTB on which you deduct the total operating costs of such plant or other property treatment facility and must meet one of the following two conditions: two copies of the completed form FTB 3580 to: Use form FTB 3580 Application and Election to Amortize Certified useful life is 20 years then compute the amortizable basis as follows: Water pollution If this election applies to water pollution apply for whether or not the use corresponds to your current use of the which are subject to the rules relating to corporate preferences of IRC You may not increase the basis elected to be amortized by the cost of