California Form 109 PDF Details

Many people in California who are self-employed or have income from sources other than wages may need to file a Form 109. This form is used to report and pay taxes on net earnings from self-employment. In this blog post, we will discuss what types of income must be reported on the Form 109, and how to file it. We will also provide information on common deductions that can be taken for self-employed taxpayers. If you have any questions after reading this post, please do not hesitate to contact us for assistance. Thank you for your interest in Tax Relief Solutions!

QuestionAnswer
Form NameCalifornia Form 109
Form Length5 pages
Fillable?No
Fillable fields0
Avg. time to fill out1 min 15 sec
Other nameswhat is form 109, franchise tax board form 109, california form 109, form 109 california franchise tax board

Form Preview Example

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

 

. . .

. . . .

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

 

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 .

.

 

 

 

 

 

 

 

 

 

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

. . .

. . . .

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

 

 

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

 

 

 

.

.

 

 

 

Net unrelated business taxable income. Subtract line 8 from line 5

 

 

 

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

. . .

. . . .

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

 

 

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

 

. . .

. . . .

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

 

 

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/

 

Overpay-

23

 

 

 

.

.

 

 

 

Tax due. Subtract line 21 from line 14. Pay entire amount with return. See instructions

23

 

00

ment

 

24

 

 

 

.

.

 

 

 

Overpayment. Subtract line 14 from line 21. See instructions . . . .

 

 

 

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

 

. .

 

 

 

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

 

 

 

 

00

00

00

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

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

 

 

 

 

 

Title

 

 

 

 

Date

 

 

 

 

Telephone

 

 

 

 

Signature

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

of officer

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Preparer’s

 

 

 

 

 

Date

Check if self-

 

 

PTIN

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Paid

 

signature

 

 

 

 

 

 

 

employed

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Firm’s FEIN

 

Preparer’s

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Firm’s name (or yours,

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Use Only

if self-employed)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

00

2

Purchases

. .

2

 

00

3

Cost of labor

3

 

00

4

a Additional IRC Section 263A costs. Attach schedule

. .

4a

 

00

 

b Other costs. Attach schedule

4b

 

00

5

Total. Add line 1 through line 4b

. .

5

 

00

6

Inventory at end of year

. .

6

 

00

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

 

00

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

 

00

 

2

. . . . . . .Enter credit name__________________________code __________

2

 

00

 

3

. . . . . . .Enter credit name__________________________code __________

3

 

00

 

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

 

 

 

 

 

 

 

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

 

 

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

5

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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