Get Form 109 Instructions

Business FormWithout paymentWith payment100 100S 100W 100X 109 565 568Franchise Tax Board PO Box 942857 Sacramento CA 94257-0500Franchise Tax Board PO Box 942857 Sacramento CA 94257-0501 Sep 22, 2021

Form 199 or Form 109 with Balance Due: Franchise Tax Board. P.O. Box 942857. Sacramento, CA 94257-0701.

When filing state copies of forms 1099 with California department of revenue, the agency contact information is: Franchise Tax Board, PO Box 942840, Sacramento, CA 94240-6090.

Web Pay: Make payments online using Web Pay for Businesses. Corporations or exempt organizations can make an immediate payment or schedule payments up to a year in advance. Go to ftb.ca.gov/pay.

Form 109, California Exempt Organization Business Income Tax Return, must be filed by: Exempt organizations when gross income derived from unrelated business is $1,000 or more. (Form 109 must be filed whether or not Form 199 is filed.)

5. Submit the form Online through MyFTB . In the services menu, select File a Power of Attorney. Mail your form. POA/TIA Unit Franchise Tax Board. PO Box 2828. Rancho Cordova CA 95741-2828.

Payments Mail Form 100S with payment to: Mail Franchise Tax Board. PO Box 942857. Sacramento CA 94257-0501. e-Filed returns: Mail form FTB 3586, Payment Voucher for Corporations and Exempt Organizations e-filed Returns, with payment to: Mail Franchise Tax Board. PO Box 942857. Sacramento CA 94257-0531.

Use Form 109, California Exempt Organization Business Income Tax Return, to figure the tax on the unrelated business income of the organization. Filing Form 109 does not replace the requirement to file Form 199, California Exempt Organization Annual Information Return, or FTB 199N.

Every organization with California tax-exempt status must file Form 109 if the gross income from an unrelated trade or business is more than $1,000. See General Information B, Unrelated Trade or Business.