California Form 109 – Fill Out and Use This PDF

The California 109 form, designated for exempt organizations, is a required document for those reporting business income tax for the taxable year 2020. It is specifically designed for corporations or organizations operating within California, detailing both fiscal and calendar year reporting, along with a comprehensive list of income, deductions, and tax credits. Individuals and entities eligible must complete this form with accuracy to comply with state tax obligations. For assistance with filling out the form, click the button below.

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California Form 109 PDF Details

The California Exempt Organization Form 109 for the 2020 tax year serves as a crucial business income tax return document for exempt organizations operating within the state. Detailing both fiscal and calendar year reporting options, it provides a structured approach for organizations to declare their unrelated business taxable income, ensuring compliance with state tax obligations. Important sections of the form include the organization's identifying information, such as corporation name and number, the definitive indication of whether it is the first filing, and pertinent questions about the organization's status and operations that could affect its tax liabilities. Key features include reports on unrelated business activity codes, the application of various tax credits, and the calculation of net operating losses, all designed to accurately assess tax due or identify any overpayment eligible for refund or future credit. The form also addresses specific income sources and deductions, highlighting the need for detailed accounting practices. The inclusion of schedules for calculating tax credits, cost of goods sold, and additional taxes emphasizes the comprehensive financial scrutiny exempt organizations undergo. By navigating the complexities of Form 109, organizations not only adhere to tax regulations but also strategically plan their future operations in alignment with their exempt status. This document's intricacies underline the significance of precise financial reporting and governance within the nuanced landscape of nonprofit taxation in California.

Question	Answer
Form Name	California Form 109
Form Length	5 pages
Fillable?	No
Fillable fields	0
Avg. time to fill out	1 min 15 sec
Other names	what is form 109, franchise tax board form 109, california form 109, form 109 california franchise tax board

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TAXABLE YEAR

California Exempt Organization

FORM

109

2020

Business Income Tax Return

Calendar Year 2020 or fiscal year beginning (mm/dd/yyyy)

, and ending (mm/dd/yyyy)

Corporation/Organization name

California corporation number

Additional information. See instructions.

FEIN

Street address (suite/room no.)

PMB no.

City (If the corporation has a foreign address, see instructions.)

State

ZIP code

Foreign country name

Foreign province/state/county

Foreign postal code

A First return filed?

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . .

□ Yes

□ No

H Is the organization a non-exempt charitable trust as described

B Is this an education IRA within the meaning of

in IRC Section 4947(a)(1)? .

. . . . . .

. . . . . . . . . . . . . . . . .

• □ Yes

□ No

R&TC Section 23712?

. . .

□ Yes

□ No

I Is this organization claiming any former; Enterprise Zone (EZ), Local

C Is the organization under audit by the IRS or has the IRS

Agency Military Base Recovery Area (LAMBRA), Targeted Tax Area (TTA), or

. •□ Yes □ No

Manufacturing Enhancement Area (MEA) tax benefits?

• □ Yes

□ No

audited in a prior year?

D Final return?

J Is this organization a qualified pension, profit-sharing, or stock

• □ Yes

□ No

• □ Dissolved

□ Surrendered (Withdrawn) □ Merged/Reorganized

bonus plan as described in IRC Section 401(a)?

K Unrelated Business Activity (UBA) code •

Enter date(mm/dd/yyyy)

.•

• □ Yes

□ No

E Amended return?

.• □ Yes

□ No

L Is this a hospital?

. . . . . .

. . . . . . . . . . . . . . . . .

If “Yes,” attach federal Schedule H (Form 990)

F Accounting method used: (1) □ Cash (2) □ Accrual

(3) □ Other

GNature of trade or business _____________________________________

	1	Unrelated business taxable income from Side 2, Part II, line 30 . .			.	. •	1	00
	1		. . .	. . . .	. . . . . . . . . . . . . . . . . . . . .	. •	1	00
Taxable	2	Multiply line 1 by the average apportionment percentage ________% from the Schedule R,.				. •
Corpora-		Apportionment Formula Worksheet, Part A, line 2 or Part B, line 5. See instructions				. •	2	00
tion	3	Enter the lesser amount from line 1 or line 2. If the unrelated business activity is wholly in California .				. •
	3
		and Schedule R was not completed, enter the amount from line 1. ..	. . .	. . . .	. . . . . . . . . . . . . . . . . . . . .		3	00
Taxable	4	Unrelated business taxable income from Side 2, Part II, line 30 . .			.	. •	4	00
Trust	4		. . .	. . . .	. . . . . . . . . . . . . . . . . . . . .	. •	4	00
	5	Unrelated business taxable income from line 3 or line 4	. . .	. . . .	. . . . . . . . . . . . . . . . . . . . . .	. •	5	00
	6	EZ, LAMBRA, or TTA NOL carryover deduction	. . .	. . . .	. . . . . . . . . . . . . . . . . . . . . .	. •	6	00
Tax	7	Net Operating Loss deduction. See General Information N	. . .	. . . .	. . . . . . . . . . . . . . . . . . . . . .	. •	7	00
Computa-	8	Add line 6 and line 7	. . .	. . . .	. . . . . . . . . . . . . . . . . . . . . .	. •	8	00
tion	9				.	. •
tion		Net unrelated business taxable income. Subtract line 8 from line 5					9	00
			. . .	. . . .	. . . . . . . . . . . . . . . . . . . . .		9	00
	10	Tax ________% x line 9. See General Information J	. . .	. . . .	. . . . . . . . . . . . . . . . . . . . . .	. •	10	00
	11	Tax credits from Schedule B. See instructions	. . .	. . . .	. . . . . . . . . . . . . . . . . . . . . .	. •	11	00
Total	12	Balance. Subtract line 11 from line 10. If line 11 is greater than line 10, enter -0-				. •	12	00
					.	. •
	13	Alternative minimum tax. See General Information O					13	00
Tax	13	Alternative minimum tax. See General Information O	. . .	. . . .	. . . . . . . . . . . . . . . . . . . . .		13	00
	14	Total tax. Add line 12 and line 13	. . .	. . . .	. . . . . . . . . . . . . . . . . . . . . .	. •	14	00
	15	. .Overpayment from a prior year allowed as a credit	•	15		00
	16	2020 estimated tax payments. See instructions	•	16		00
Payments	17	Withholding (Form 592-B and/or 593). See instructions	•	17		00
	18	Amount paid with extension (form FTB 3539)	•	18		00
	19	Total payments and credits. Add line 15 through line 18				•	19	00
	19	Total payments and credits. Add line 15 through line 18	. . .	. . . .	. . . . . . . . . . . . . . . . . . . . . .	•	19	00
	20	USE TAX. See instructions	. . .	. . . .	. . . . . . . . . . . . . . . . . . . . . .	. •	20	00
Use Tax/	21	Payments balance. If line 19 is more than line 20, subtract line 20 from line 19				. •	21	00
	22				.	. •
		USE TAX BALANCE. If line 20 is more than line 19, subtract line 19 from line 20					22	00
Tax Due/							22	00
Overpay-	23				.	. •
Overpay-		Tax due. Subtract line 21 from line 14. Pay entire amount with return. See instructions					23	00
ment							23	00
	24				.	. •
		Overpayment. Subtract line 14 from line 21. See instructions . . . .					24	00
			. . .	. . . .	. . . . . . . . . . . . . . . . . . . . .		24	00
	25	Enter amount of line 24 to be applied to 2021 estimated tax	. . .	. . . .	. . . . . . . . . . . . . . . . . . . . . .	. •	25	00

3641203

Form 109 2020 Side 1

		26	. . . . . .Refund. If line 25 is less than line 24, then subtract line 25 from line 24	•. . .	. . •	26
			. . . . . .a Fill in the account information to have the refund directly deposited. Routing number. . .	•. . .	26a
Refund or			b Type: Checking •□ Savings •□ c Account Number	•	26c
Amount		27	Penalties and interest. See General Information M	.	. . •	27
Due		27	Penalties and interest. See General Information M	. .	. . •	27
		28	• □ Check if estimate penalty computed using Exception B or C and attach form FTB 5806	. . .	. . . .
		29	Total amount due. Add line 22, line 23, line 25, and line 27, then subtract line 24	. . .	. . •	29
Unrelated Business Taxable Income
Part I	Unrelated Trade or Business Income

1	a	Gross receipts or gross sales______________ b Less returns and allowances______________ c Balance	• 1c		00
2	Cost of goods sold and/or operations (Schedule A, line 7)		•	2	00
3	Gross profit. Subtract line 2 from line 1c		•	3	00
4	a	Capital gain net income. See Specific Line Instructions – Trusts attach Schedule D (541)	• 4a		00

	b	Net gain (loss) from Part II, Schedule D-1	• 4b		00

	c	Capital loss deduction for trusts	• 4c		00

5Income (or loss) from partnerships, limited liability companies, or S corporations. See Specific Line Instructions.

	Attach Schedule K-1 (565, 568, or 100S) or similar schedule	•	5	00
6	Rental income (Schedule C)	•	6	00
7	Unrelated debt-financed income (Schedule D)	•	7	00
8	Investment income of an R&TC Section 23701g, 23701i, or 23701n organization (Schedule E)	•	8	00
9	Interest, Annuities, Royalties and Rents from controlled organizations (Schedule F)	•	9	00
10	Exploited exempt activity income (Schedule G)	• 10		00

11	Advertising income (Schedule H, Part III, Column A)	• 11		00

12	Other income. Attach schedule	• 12		00

13	Total unrelated trade or business income. Add line 3 through line 12	• 13		00

Part II Deductions Not Taken Elsewhere (Except for contributions, deductions must be directly connected with the unrelated business income.)

14	Compensation of officers, directors, and trustees from Schedule I							.	. . . . .	. . . . . . . . .	. . . . . . . .	. . . .		•	14	00
15	Salaries and wages.		. . . . . . . . .	. . . . . . . . . . . . . . . . . . . . . . . . . . . .		. . . . . . . . . . .	. .	.	. . . . .	. . . . . . . . .	. . . . . . . .	. . . .		•	15	00
16	Repairs		. . . . . . . . .	. . . . . . . . . . . . . . . . . . . . . . . . . . . .		. . . . . . . . . . .	. .	.	. . . . .	. . . . . . . . .	. . . . . . . .	. . . .		•	16	00
17	Bad debts	. . . . . . . .	. . . . . . . . .	. . . . . . . . . . . . . . . . . . . . . . . . . . . .		. . . . . . . . . . .	. .	.	. . . . .	. . . . . . . . .	. . . . . . . .	. . . .		•	17	00
18	Interest. Attach schedule			. . . . . . . . . . . . . . . . . . . . . . . . . . . .		. . . . . . . . . . .	. .	.	. . . . .	. . . . . . . . .	. . . . . . . .	. . . .		•	18	00
19	Taxes. Attach schedule			. . . . . . . . . . . . . . . . . . . . . . . . . . . .		. . . . . . . . . . .	. .	.	. . . . .	. . . . . . . . .	. . . . . . . .	. . . .		•	19	00
20	Contributions. See instructions and attach schedule							.	. . . . .	. . . . . . . . .	. . . . . . . .	. . . .		•	20	00
21	a Depreciation (Corporations and Associations – Schedule J) (Trusts – form FTB 3885F)						•		21a					00
	b Less: depreciation claimed on Schedule A. See instructions								21b					00	21	00
22	Depletion. Attach schedule. . . .			. .	. . . . . . . . . . . . . . . . . . . . . . . . . .	. . . . . . . . . . .	.	.	. . . . .	. . . . . . . . .	. . . . . . . . .	. . .	.	•	22	00
23	a Contributions to deferred compensation plans							.	. . . . .	. . . . . . . . .	. . . . . . . . .	. . .	.	. .	23a	00
	b Employee benefit programs. See instructions							.	. . . . .	. . . . . . . . .	. . . . . . . . .	. . .	.	•. .	23b	00
24	Other deductions. Attach schedule							.	. . . . .	. . . . . . . . .	. . . . . . . . .	. . .	.	•. .	24	00
25	Total deductions. Add line 14 through line 24							.	. . . . .	. . . . . . . . .	. . . . . . . . .	. . .	.	•. .	25	00
26	Unrelated business taxable income before allowable excess advertising costs. Subtract line 25 from line 13											. . .	.	•. .	26	00
27	Excess advertising costs (Schedule H, Part III, Column B)							.	. . . . .	. . . . . . . . .	. . . . . . . . .	. . .	.	•	27	00
28	Unrelated business taxable income before specific deduction. Subtract line 27 from line 26												.	•	28	00
29	Specific deduction. See instructions							.	. . . . .	. . . . . . . . .	. . . . . . . . .	. . .	.	•	29	00
30	Unrelated business taxable income. Subtract line 29 from line 28. If line 28 is a loss, enter line 28												.	. .	30	00
		To learn about your privacy rights, how we may use your information, and the consequences for not providing the requested information, go to ftb.ca.gov/forms
		and search for 1131. To request this notice by mail, call 800.852.5711.
Sign		Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and
Sign		belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Here
Here						Title					Date				• Telephone
		Signature	▶			Title					Date				• Telephone
		Signature
		of officer
		Preparer’s						Date			Check if self-				• PTIN
											Check if self-
			▶									▶ □
Paid		signature	▶								employed	▶ □
Paid															• Firm’s FEIN
Preparer’s															• Firm’s FEIN
Preparer’s		Firm’s name (or yours,
Use Only		if self-employed)		▶
		and address													• Telephone
		and address													• Telephone

May the FTB discuss this return with the preparer shown above? See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • □ Yes □ No

Side 2 Form 109 2020

3642203

Schedule A Cost of Goods Sold and/or Operations.

Method of inventory valuation (specify)_______________________________________________

1	. . . . . . . . . . .Inventory at beginning of year	. .	1
2	Purchases	•. .	2
3	Cost of labor	•. .	3
4	a Additional IRC Section 263A costs. Attach schedule	•. .	4a
	b Other costs. Attach schedule	•. .	4b
5	Total. Add line 1 through line 4b	. .	5
6	Inventory at end of year	. .	6
7	Cost of goods sold and/or operations. Subtract line 6 from line 5. Enter here and on Side 2, Part I, line 2	. .	7

Do the rules of IRC Section 263A (with respect to property produced or acquired for resale) apply to this organization? □ Yes □ No

Schedule B Tax Credits.

1	. . . . . . .Enter credit name__________________________code •__________	•	1
2	. . . . . . .Enter credit name__________________________code •__________	•	2
3	. . . . . . .Enter credit name__________________________code •__________	•	3

4Total. Add line 1 through line 3. If claiming more than 3 credits, enter the total of all claimed credits,

	on line 4. Enter here and on Side 1, line 11		. . . . . . . . . . . . . . . . .	. . . . .	4	00
Schedule K Add-On Taxes or Recapture of Tax. See instructions.
1	Interest computation under the look-back method for completed long-term contracts. Attach form FTB 3834			. . . •	1	00
2	Interest on tax attributable to installment: a Sales of certain timeshares or residential lots.		. . . . . . . . . . . . . . . . .	. . . • 2a		00

		b Method for non-dealer installment obligations	. . . . . . . . . . . . . . . . .	. . . • 2b		00
			.	. . . •
3	IRC Section 197(f)(9)(B)(ii) election to recognize gain on the disposition of intangibles		. . . . . . . . . . . . . . . .	. . . •	3	00
			.	. . . •
4	Credit recapture. Credit name___________________________________________		. . . . . . . . . . . . . . . .	. . . •	4	00
5	Total. Combine the amounts on line 1 through line 4. See instructions		. . . . . . . . . . . . . . . . .	. . . . .	5	00
Schedule R Apportionment Formula Worksheet. Use only for unrelated trade or business amounts.
Part A.		Standard Method – Single-Sales Factor Formula. Complete this part only if the corporation uses the single-sales factor formula.
			(a)		(b)	(c)
			Total within and	Total within		Percent within
			outside California	California		California [(b) ÷ (a)] x 100
1	Total sales		•	•
2	Apportionment percentage. Divide total sales column (b) by total sales column (a) and					•
2
	multiply the result by 100. Enter the result here and on Form 109, Side 1, line 2
Part B.		Three Factor Formula. Complete this part only if the corporation uses the three-factor formula.
			(a)		(b)	(c)
			Total within and	Total within		Percent within
			outside California	California		California [(b) ÷ (a)] x 100
1	Property factor: See instructions		•	•		•
2	Payroll factor: Wages and other compensation of employees		•	•		•
3	Sales factor: Gross sales and/or receipts less returns and allowances		•	•		•
3			•	•		•
4	. . . . . . . . . . . . . . . . . . . . . . . . . . . . .Total percentage: Add the percentages in column (c)
5	Average apportionment percentage: Divide the factor on line 4 by 3 and enter the
	result here and on Form 109, Side 1, line 2. See instructions for exceptions.

Schedule C Rental Income from Real Property and Personal Property Leased with Real Property

For rental income from debt-financed property, use Schedule D, R&TC Section 23701g, Section 23701i, and Section 23701n organizations. See instructions for exceptions.

1Description of property

2 Rent received	3 Percentage of rent attributable
or accrued	to personal property

4 Complete if any item in column 3 is more than 50%, or for any item		5 Complete if any item in column 3 is more than 10%, but not more than 50%
if the rent is determined on the basis of profit or income
(a) Deductions directly connected	(b) Income includible, column 2	(a) Gross income reportable,	(b) Deductions directly connected with	(c) Net income includible, column 5(a)
(attach schedule)	less column 4(a)	column 2 x column 3	personal property (attach schedule)	less column 5(b)

Add columns 4(b) and column 5(c). Enter here and on Side 2, Part I, line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3643203

Form 109 2020 Side 3

Schedule D Unrelated Debt-Financed Income

1 Description of debt-financed property	2 Gross income from or	3	Deductions directly connected with or allocable to debt-financed property
	allocable to debt-financed	(a)	Straight-line depreciation	(b) Other deductions (attach
	property
			(attach schedule)	schedule)

4 Amount of average acquisition	5 Average adjusted basis of or	6 Debt basis	7 Gross income reportable,	8 Allocable deductions,	9 Net income (or loss) includible,
indebtedness on or allocable	allocable to debt-financed	percentage,	column 2 x column 6	total of columns 3(a) and	column 7 less column 8
to debt-financed property	property (attach schedule)	column 4 ÷		3(b) x column 6
(attach schedule)		column 5

Total. Enter here and on Side 2, Part I, line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Schedule E Investment Income of an R&TC Section 23701g, Section 23701i, or Section 23701n Organization

1 Description	2 Amount	3 Deductions directly connected	4 Net investment income,	5 Set-asides	6 Balance of investment income,
		(attach schedule)	column 2 less column 3	(attach schedule)	column 4 less column 5

Total. Enter here and on Side 2, Part I, line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Enter gross income from members (dues, fees, charges, or similar amounts). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Schedule F Interest, Annuities, Royalties and Rents from Controlled Organizations

			Exempt Controlled Organizations
1	Name of controlled organizations	2 Employer	3	Net unrelated income	4	Total of specified	5 Part of column (4) that is	6 Deductions directly
		identification		(loss)		payments made	included in the controlling	connected with income in
		number					organization’s gross	column (5)
							income

1
2
3
Nonexempt Controlled Organizations

7	Taxable income		8	Net unrelated income (loss)	9	Total of specified payments	10 Part of column (9) that is	11 Deductions directly
						made	included in the controlling	connected with income in
							organization’s gross	column (10)
							income

1
2
3
4	Add columns 5 and 10	. . . . . . . . . . . . . . . . .	. . .	. . . . . . . . . . . . . . . . . . . . . .	. . .	. . . . . . . . . . . . . . . . . . . . .
5	Add columns 6 and 11	. . . . . . . . . . . . . . . . .	. . .	. . . . . . . . . . . . . . . . . . . . . .	. . .	. . . . . . . . . . . . . . . . . . . . . .	. . . . . . . . . . . . . . . . . . . . . . .

6 Subtract line 5 from line 4. Enter here and on Side 2, Part I, line 9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Schedule G Exploited Exempt Activity Income, other than Advertising Income

1Description of exploited activity (attach schedule if more than one unrelated activity is exploiting the same exempt activity)

2 Gross unrelated	3 Expenses directly
business income	connected with
from trade or	production
business	of unrelated
	business income

4Net income from unrelated trade or business, column 2 less column 3

5Gross income from activity that is not unrelated business income

6Expenses attributable to column 5

7Excess exempt expense, column 6 less column 5 but not more than column 4

8Net income includible, column 4 less column 7 but not less than zero

Total. Enter here and on Side 2, line 10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Side 4 Form 109 2020

3644203

Schedule H Advertising Income and Excess Advertising Costs

Part I Income from Periodicals Reported on a Consolidated Basis

1 Name of periodical	2 Gross	3 Direct	4 Advertising income	5 Circulation	6 Readership	7 If column 5 is greater than
	advertising	advertising	or excess advertising	income	costs	column 6, enter the income
	income	costs	costs. If column 2 is			shown in column 4, in
			greater than column 3,			Part III, column A(b). If
			complete columns 5,			column 6 is greater than
			6, and 7. If column 3			column 5, subtract the sum
			is greater than			of column 6 and column 3
			column 2, enter the			from the sum of column 5
			excess in Part III,			and column 2. Enter amount
			column B(b). Do not			in Part III, column A(b). If the
			complete columns 5,			amount is less than zero,
			6, and 7.			enter -0-.

Totals . . . . . . . . . . . . . . . . . . .

7 If column 5 is greater than

column 6, enter the income

Part II

Income from Periodicals Reported on a Separate Basis

shown in column 4, in

amount is less than zero,

Part III, column A(b). If

column 6 is greater than

column 5, subtract the sum

of column 6 and column 3

from the sum of column 5

and column 2. Enter amount

in Part III, column A(b). If the

enter

0 .

Part III

Column A – Net Advertising Income

Part III Column B – Excess Advertising Costs

(a) Enter “consolidated periodical” and/or

(b) Enter total amount from Part I, columns 4 or

(a) Enter “consolidated periodical” and/or

(b)

Enter total amount from Part I, column 4,

names of non-consolidated periodicals

7, and amount listed in Part II, columns 4 or 7

names of non-consolidated periodicals

and amounts listed in Part II, column 4

Enter total here and on Side 2, Part I, line 11

Enter total here and on Side 2, Part II, line 27

Schedule I

Compensation of Officers, Directors, and

Trustees

1 Name of officer

2 SSN or ITIN

3 Title

4 Percent of time devoted

5 Compensation attributable

6 Expense account allowances

to business

to unrelated business

Total. Enter here and on Side 2, Part II, line 14

Schedule J

Depreciation (Corporations and Associations only. Trusts use form FTB 3885F.)

1 Group and guideline class or description

2 Date acquired (dd/mm/yyyy)

3 Cost or other basis

4 Depreciation allowed

Method of computing

6 Life or rate

7 Depreciation for

of property

or allowable in prior

depreciation

this year

years

1 Total additional first-year depreciation (do not include in items below)

2Other depreciation:

Buildings . . . . . . . . . . . . . . . . . . . .

Furniture and fixtures . . . . . . . . . . .

Transportation equipment . . . . . . .

Machinery and other equipment. . .

Other (specify)________________

___________________________

3 Other depreciation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4 Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5 Amount of depreciation claimed elsewhere on return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6 Balance. Subtract line 5 from line 4. Enter here and on Side 2, Part II, line 21a. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3645203

Form 109 2020 Side 5

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Writing part 1 of franchise tax board form 109

2. After this part is completed, you're ready to include the essential specifics in If Yes attach federal Schedule H, Taxable Corpora tion, Taxable Trust, Tax Computa tion, Total Tax, Payments, Use Tax Tax Due Overpay ment, Unrelated business taxable income, from the Schedule R, Apportionment Formula Worksheet, Enter the lesser amount from line, x line See General Information J, and Schedule R was not completed, Unrelated business taxable income, and Tax Tax credits from Schedule B allowing you to move forward further.

Completing section 2 of franchise tax board form 109

It is possible to make errors while filling out your Use Tax Tax Due Overpay ment, and so you'll want to look again before you decide to finalize the form.

3. This third stage is going to be simple - fill out all the fields in Refund or Amount Due, Refund If line is less than line, a Fill in the account information, a , c Account Number, Savings, Penalties and interest See, Check if estimate penalty computed, Unrelated Business Taxable Income, a Gross receipts or gross sales , c , b Net gain loss from Part II, b Less returns and allowances, c Balance, and Income or loss from partnerships in order to complete this process.

Learn how to fill out franchise tax board form 109 stage 3

4. You're ready to start working on this fourth part! In this case you will get these Exploited exempt activity income, a b, b Less depreciation claimed on, Depletion Attach schedule a, , Our privacy notice can, Sign Here, Title, Date, and Telephone blank fields to complete.

Writing section 4 of franchise tax board form 109

5. Because you come close to the conclusion of your form, you'll notice several more requirements that should be met. Mainly, Paid Preparers Use Only, Signature of officer, Preparers signature, Title, Date, Date, Check if self employed, Firms name or yours if, Telephone, PTIN, Firms FEIN, Telephone, May the FTB discuss this return, Yes, and Side Form must be done.

Stage number 5 of filling out franchise tax board form 109

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