It is a California state tax form.
Form 3544 Election to Assign Credit Within Combined Reporting Group - <a rel="nofollow" target="_blank" href="
https://www.ftb.ca.gov/forms/2017/17_3544.pdf">https://www.ftb.ca.gov/forms/2017/17_3544.pdf</a>
Form 3544 Instructions - <a rel="nofollow" target="_blank" href="
https://www.ftb.ca.gov/forms/2016/16_3544ins.pdf">https://www.ftb.ca.gov/forms/2016/16_3544ins.pdf</...>
