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California Free Printable 2021 California Exempt Organization Business Income Tax Return Form 109 for 2022 California Exempt Organization Business Income Tax Return

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Exempt Organization Business Income Tax Return
2021 California Exempt Organization Business Income Tax Return Form 109

TAXABLE YEAR 2021 California Exempt Organization Business Income Tax Return Calendar Year 2021 or fiscal year beginning (mm/dd/yyyy) FORM 109 , 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 Foreign country name Foreign province/state/county A First return filed? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . □ Yes □ No B Is this an education IRA within the meaning of R&TC Section 23712? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . □ Yes □ No C Is the organization under audit by the IRS or has the IRS audited in a prior year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . D Final return? □ Dissolved • □ Surrendered (Withdrawn) Enter date (mm/dd/yyyy) . . . . . . . . . . . . . . . . . . . . . . . . . . . (1) □ Cash □ No □ Merged/Reorganized E Amended return? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F Accounting method used: •□ Yes (2) □ Accrual • • □ Yes / / □ No (3) □ Other G Nature of trade or business _____________________________________ Taxable Corporation Taxable Trust ZIP code Foreign postal code H Is the organization a non-exempt charitable trust as described in IRC Section 4947(a)(1)? . . . . . . . . . . . . . . . . □ No • J Is this organization a qualified pension, profit-sharing, or stock bonus plan as described in IRC Section 401(a)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . K Unrelated Business Activity (UBA) code . . . • L Is this a hospital? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If “Yes,” attach federal Schedule H (Form 990) 1 Unrelated business taxable income from Side 2, Part II, line 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Multiply line 1 by the average apportionment percentage ________% from the Schedule R, Apportionment Formula Worksheet, Part A, line 2 or Part B, line 5. See instructions . . . . . . . . . . . . . . . . . . 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. .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 6 7 Tax Computa8 tion 9 10 11 12 Total 13 Tax 14 15 16 Payments 17 18 19 20 21 Use Tax/ Tax Due/ 22 Overpay23 ment 24 25 • □ Yes I Is this organization claiming any former; Enterprise Zone (EZ), Local Agency Military Base Recovery Area (LAMBRA), Targeted Tax Area (TTA), or Manufacturing Enhancement □ Yes □ No Area (MEA) tax benefits?. . . . . . . . . . . . . . . . . . . . . . . . . . □ No • □ Yes □ No • 1 00 • 2 00 3 00 4 5 6 7 8 9 10 11 12 13 14 00 00 00 00 00 00 00 00 00 00 00 19 20 21 22 23 24 25 00 00 00 00 00 00 00 • Unrelated business taxable income from Side 2, Part II, line 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • Unrelated business taxable income from line 3 or line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • EZ, LAMBRA, or TTA NOL carryover deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • Net Operating Loss deduction. See General Information N . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • Add line 6 and line 7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • Net unrelated business taxable income. Subtract line 8 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • Tax ________% x line 9. See General Information J . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • Tax credits from Schedule B. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • Balance. Subtract line 11 from line 10. If line 11 is greater than line 10, enter -0-. . . . . . . . . . . . . . . . . . . . . • Alternative minimum tax. See General Information O. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • Total tax. Add line 12 and line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • Overpayment from a prior year allowed as a credit . . . . . . . . . . . . . . • 15 00 2021 estimated tax payments. See instructions . . . . . . . . . . . . . . . . . • 16 00 Withholding (Form 592-B and/or 593). See instructions . . . . . . . . . . • 17 00 Amount paid with extension (form FTB 3539) . . . . . . . . . . . . . . . . . . • 18 00 Total payments and credits. Add line 15 through line 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • Use tax. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • Payments balance. If line 19 is more than line 20, subtract line 20 from line 19 . . . . . . . . . . . . . . . . . . . . . . • Use tax balance. If line 20 is more than line 19, subtract line 19 from line 20 . . . . . . . . . . . . . . . . . . . . . . . • Tax due. Subtract line 21 from line 14. Pay entire amount with return. See instructions . . . . . . . . . . . . . . . . • Overpayment. Subtract line 14 from line 21. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • Enter amount of line 24 to be applied to 2022 estimated tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 3641213 • □ Yes Form 109 2021 Side 1 • 00 • 00 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 • • • • • 1 2 3 4 00 •  • • •  •  •  00 00 00 00 00 00 • • • • • • • • • 00 00 00 00 00 00 00 00 00 • • • • • • • 00 00 00 00 00 00 00 a Gross receipts or gross sales______________ b Less returns and allowances______________ c Balance 1c 2 Cost of goods sold and/or operations (Schedule A, line 7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a Capital gain net income. See Specific Line Instructions – Trusts attach Schedule D (541) . . . . . . . . . . . . . . . . . . . . . 4a b Net gain (loss) from Part II, Schedule D-1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4b 4c c Capital loss deduction for trusts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Income (or loss) from partnerships, limited liability companies, or S corporations. See Specific Line Instructions. 5 Attach Schedule K-1 (565, 568, or 100S) or similar schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 6 Rental income (Schedule C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 7 Unrelated debt-financed income (Schedule D) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 8 Investment income of an R&TC Section 23701g, 23701i, or 23701n organization (Schedule E) . . . . . . . . . . . . . . . . . . . 9 9 Interest, Annuities, Royalties and Rents from controlled organizations (Schedule F). . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 10 Exploited exempt activity income (Schedule G) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 11 Advertising income (Schedule H, Part III, Column A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 12 Other income. Attach schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 13 Total unrelated trade or business income. Add line 3 through line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part II Deductions Not Taken Elsewhere (Except for contributions, deductions must be directly connected with the unrelated business income.) 14 14 Compensation of officers, directors, and trustees from Schedule I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 15 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 16 Repairs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 17 Bad debts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 18 Interest. Attach schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 19 Taxes. Attach schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 20 Contributions. See instructions and attach schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 22 22 Depletion. Attach schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 a Contributions to deferred compensation plans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23a b Employee benefit programs. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23b 24 24 Other deductions. Attach schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 Total deductions. Add line 14 through line 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 26 26 Unrelated business taxable income before allowable excess advertising costs. Subtract line 25 from line 13 . . . . . . . . . 27 27 Excess advertising costs (Schedule H, Part III, Column B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 28 Unrelated business taxable income before specific deduction. Subtract line 27 from line 26 . . . . . . . . . . . . . . . . . . . . . 29 29 Specific deduction. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 Unrelated business taxable income. Subtract line 29 from line 28. If line 28 is a loss, enter line 28. . . . . . . . . . . . . . . . . . . 30 • • • • • • • Sign Here Our privacy notice can be found in annual tax booklets or online. Go to ftb.ca.gov/privacy to learn about our privacy policy statement, or go to ftb.ca.gov/forms and search for 1131 to locate FTB 1131 EN-SP, Franchise Tax Board Privacy Notice on Collection. To request this notice by mail, call 800.338.0505 and enter form code 948 when instructed. 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. Title Date Telephone Signature of officer ▶ Date PTIN Check if selfPreparer’s employed ▶ □ signature ▶ Firm’s FEIN Firm’s name (or yours, ▶ if self-employed) Telephone and address • • Paid Preparer’s Use Only 00 00 00 00 00 00 00 00 00 00 00 • • May the FTB discuss this return with the preparer shown above? See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Side 2 Form 109 2021 3642213 • □ Yes □ No Schedule A Cost of Goods Sold and/or Operations. Method of inventory valuation (specify)_______________________________________________ 1 2 3 4 Inventory at beginning of year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Purchases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Cost of labor. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 a Additional IRC Section 263A costs. Attach schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4a 4b b Other costs. Attach schedule. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 Schedule B Tax Credits. 00 00 00 00 00 00 00 00 • • • • • • • • 1 00 Enter credit name__________________________code __________. . . . . . . 2 00 Enter credit name__________________________code __________. . . . . . . 3 00 Enter credit name__________________________code __________. . . . . . . Total. 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 . . . . . . . . 2 Interest on tax attributable to installment: a Sales of certain timeshares or residential lots . . . . . . . . . . . . . . . . . . . . . b Method for non-dealer installment obligations . . . . . . . . . . . . . . . . . . . . 3 IRC Section 197(f)(9)(B)(ii) election to recognize gain on the disposition of intangibles . . . . . . . . . . . . . . . . . . . . . . . . . 4 Credit recapture. Credit name___________________________________________. . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 3 4 □ No • • • • • 4 00 1 2a 2b 3 4 00 00 00 00 00 00 5 Total. Combine the amounts on line 1 through line 4. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 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) Total within and outside California • 1 2 Total sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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) Total within and outside California • • • 1 2 3 4 5 Property factor: See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Payroll factor: Wages and other compensation of employees . . . . . . . . . . . . . . . . . . . . . . . Sales factor: Gross sales and/or receipts less returns and allowances . . . . . . . . . . . . . . . . Total percentage: Add the percentages in column (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 (b) Total within California (c) Percent within California [(b) ÷ (a)] x 100 • • (b) Total within California • • • (c) Percent within California [(b) ÷ (a)] x 100 • • • For rental income from debt-financed property, use Schedule D, R&TC Section 23701g, Section 23701i, and Section 23701n organizations. See instructions for exceptions. 1 Description of property 2 Rent received or accrued 3 Percentage of rent attributable to personal property % % % 4 Complete if any item in column 3 is more than 50%, or for any item if the rent is determined on the basis of profit or income 5 Complete if any item in column 3 is more than 10%, but not more than 50% (a) Deductions directly connected (attach schedule) (a) Gross income reportable, column 2 x column 3 (b) Income includible, column 2 less column 4(a) (b) Deductions directly connected with personal property (attach schedule) (c) Net income includible, column 5(a) less column 5(b) Add columns 4(b) and column 5(c). Enter here and on Side 2, Part I, line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3643213 Form 109 2021 Side 3 Schedule D Unrelated Debt-Financed Income 1 Description of debt-financed property 4 Amount of average acquisition indebtedness on or allocable to debt-financed property (attach schedule) 5 Average adjusted basis of or allocable to debt-financed property (attach schedule) 6 Debt basis percentage, column 4 ÷ column 5 2 Gross income from or allocable to debt-financed property 3 Deductions directly connected with or allocable to debt-financed property (a) Straight-line depreciation (attach schedule) (b) Other deductions (attach schedule) 7 Gross income reportable, column 2 x column 6 8 Allocable deductions, total of columns 3(a) and 3(b) x column 6 9 Net income (or loss) includible, column 7 less column 8 % % % 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 (attach schedule) 4 Net investment income, column 2 less column 3 5 Set-asides (attach schedule) 6 Balance of investment income, 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 identification number 3 Net unrelated income (loss) 4 Total of specified payments made 5 Part of column (4) that is 6 Deductions directly included in the controlling connected with income in organization’s gross column (5) 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 Nonexempt Controlled Organizations 7 Taxable 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 1 Description of exploited activity (attach schedule if 2 Gross unrelated 3 Expenses directly 4 Net income from more than one unrelated activity is exploiting the business income connected with unrelated trade or same exempt activity) from trade or production business, column 2 business of unrelated less column 3 business income 5 Gross income from 6 Expenses 7 Excess exempt 8 Net income activity that is not attributable to expense, column includible, column unrelated business column 5 6 less column 5 4 less column 7 income but not more than but not less than column 4 zero Total. Enter here and on Side 2, line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Side 4 Form 109 2021 3644213 Schedule H Advertising Income and Excess Advertising Costs Part I Income from Periodicals Reported on a Consolidated Basis 1 Name of periodical 2 Gross advertising income 3 Direct advertising costs 4 Advertising income or excess advertising costs. If column 2 is greater than column 3, complete columns 5, 6, and 7. If column 3 is greater than column 2, enter the excess in Part III, column B(b). Do not complete columns 5, 6, and 7. Totals . . . . . . . . . . . . . . . . . . . Part II Income from Periodicals Reported on a Separate Basis 1 Name of 2 periodical Gross advertising income 3 Direct advertising costs Advertising income or excess advertising costs. If column 2 is greater than column 3, complete columns 5, 6, and 7. If column 3 is greater than column 2, enter the excess in Part III, column B(b). Do not complete columns 5, 6, and 7. 5 6 Circulation income 7 If column 5 is greater than column 6, enter the income shown in column 4, in 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 amount is less than zero, enter -0-. Readership costs If column 5 is greater than column 6, enter the income shown in column 4, in 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 amount is less than zero, enter 0 . Part III Column B – Excess Advertising Costs (b) Enter total amount from Part I, columns 4 or 7, (a) Enter “consolidated periodical” and/or and amount listed in Part II, columns 4 or 7 names of non-consolidated periodicals (b) Enter total amount from Part I, column 4, and amounts listed in Part II, column 4 Enter total here and on Side 2, Part II, line 27 Enter total here and on Side 2, Part I, line 11 Schedule I 6 Readership costs 7 4 Part III Column A – Net Advertising Income (a) Enter “consolidated periodical” and/or names of non-consolidated periodicals 5 Circulation income Compensation of Officers, Directors, and Trustees 1 Name of officer 2 SSN or ITIN 3 Title 4 Percent of time devoted to business % % % % % 5 Compensation attributable to unrelated business 6 Expense account allowances 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 of property 2 Date acquired (dd/mm/yyyy) 3 Cost or other basis 4 Depreciation allowed or allowable in prior years 5 Method of computing depreciation 6 Life or rate 1 Total additional first-year depreciation (do not include in items below) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Other depreciation: 3 4 5 6 Buildings . . . . . . . . . . . . . . . . . . . . Furniture and fixtures . . . . . . . . . . . Transportation equipment . . . . . . . Machinery and other equipment. . . Other (specify)________________ ___________________________ Other depreciation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amount of depreciation claimed elsewhere on return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Balance. Subtract line 5 from line 4. Enter here and on Side 2, Part II, line 21a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3645213 7 Depreciation for this year Form 109 2021 Side 5
Extracted from PDF file 2021-california-form-109.pdf, last modified December 2021

More about the California Form 109 Corporate Income Tax Tax Return TY 2021

This form is for organizations that are exempt from business income tax returns. It also requires you to fill out any unrelated business taxable income from that taxable year.

We last updated the Exempt Organization Business Income Tax Return in March 2022, so this is the latest version of Form 109, fully updated for tax year 2021. You can download or print current or past-year PDFs of Form 109 directly from TaxFormFinder. You can print other California tax forms here.

Other California Corporate Income Tax Forms:

TaxFormFinder has an additional 174 California income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form 541 Schedule K-1 Beneficiary's Share of Income, Deductions, Credits, etc.
Form 541 California Fiduciary Income Tax Return
3805-Z Booklet Enterprise Zone Business Booklet
565 Schedule K-1 Partner's Share of Income, Deductions, Credits, etc. (Fill-in)
Form 541-ES Form Estimated Tax for Fiduciaries

Download all CA tax forms View all 175 California Income Tax Forms


Form Sources:

California usually releases forms for the current tax year between January and April. We last updated California Form 109 from the Franchise Tax Board in March 2022.

Show Sources >

Form 109 is a California Corporate Income Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.

About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of California Form 109

We have a total of eleven past-year versions of Form 109 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2021 Form 109

2021 California Exempt Organization Business Income Tax Return Form 109

2020 Form 109

2020 Form 109 California Exempt Organization Business Income Tax Return

2019 Form 109

2019 Form 109 California Forms & Instructions Exempt Organization Business Income Tax Return

2018 Form 109

2018 Form 109 - California Forms & Instructions Exempt Organization Business Income Tax Return

2017 Form 109

2017 Form 109 - California Forms & Instructions Exempt Organization Business Income Tax Booklet

2016 Form 109

2016 109 Booklet Exempt Organization Business Income Tax Return

Exempt Organization Business Income Tax Return 2015 Form 109

2015 Form 109 -- California Exempt Organization Business Income Tax Return

Exempt Organization Business Income Tax Return 2014 Form 109

2014 Form 109 -- California Exempt Organization Business Income Tax Return

Exempt Organization Business Income Tax Return 2013 Form 109

2013 Form 109 -- California Exempt Organization Business Income Tax Return

2012 Form 109

2012 Form 109

2011 California Form 109 2011 Form 109

2011 Form 109 -- California Exempt Organization Business Income Tax Return


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