This worksheet is used to prepare California Form 3840, which must be filed every year until the exchanged property is disposed of.
For the initial year of the exchange, the Form 8824 number should be used to load most information from the federal Form 8824.
For annual or final years of exchange, there will not be a corresponding federal Form 8824. Therefore, information from the original Form 3840 is used, and the federal Form 8824 number should be left blank. The necessary information from the original Form 3840 will pro forma over from year to year, until the exchange has been indicated final.
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