Left to file (formName) for
May 15, 2025.
File California Form 109 for Unrelated Business Income Reporting
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- Easy form filing with comprehensive instructions
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Tax990 Makes Your CA Form 109
E-Filing Simple
Filing Form CA-109 is straightforward with our easy-to-use solution. We guide you through each section so you can file
accurately, with less effort.
Guided Preparation
Enter information directly into each section of Form 109 through a structured, easy-to-follow interface.
Includes Supporting Forms/Schedules
Tax990 includes the necessary supporting forms, including Form 3885-F, 541 Schedule D, and more.
Internal Audit Check
Our system checks your return for common errors and ensures its accuracy before submission.
Reviewers and Approvers
The completed form can be shared with your organization members for review and approval.
Smart AI Assistance
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Need expert help? Connect with our dedicated support team via chat, phone, or email anytime.
Our intuitive features make online filing of Form CA Form 109 easier than ever.
What You’ll Need to File CA Form 109 Online
Information Required to Complete
CA Form 109
- Organization name, address, Corporation entity number, and FEIN
- Tax year (calendar or fiscal with start and end dates)
-
Gross income and unrelated business taxable
income (UBTI) - Related deductions and expenses
- Tax calculation, credits, payments, and balance due/refund
- Authorized signature, title, and date
How to File CA Form 109 Electronically with Tax990?
Create your free account and follow these simple steps to e-file your Form CA Form 109 effortlessly!
Add Organization Details
Search for your EIN, and our system will import your organization’s details from the IRS. You can also provide those details manually.
Choose CA Form 109
Select CA Form 109 from the list of available forms and proceed with filing.
Complete Form
Enter all the required details on your form with step-by-step guidance.
Review your Form Summary
After providing the required data, review the form summary and share it with your organization members for review and approval.
Transmit Your Return to the FTB
After reviewing your form, transmit it to the FTB. You'll receive status updates via email and text.
Ready to file CA Form 109 online?
Fees to File CA Form 109 Online with Tax990
$79.90/ Form
What's included?
- Free retransmission
- if rejected Money-back guarantee
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Frequently Asked Questions about CA Form 109
What is CA Form 109?
California Form 109, Exempt Organization Business Income Tax Return, is used by tax-exempt organizations to report and pay tax on unrelated business income (UBI) earned in California. This form calculates the California tax due on that income after allowable deductions and credits.
This is a state filing administered by the California Franchise Tax Board (FTB) and is separate from the federal
Form 990-T.
Who must file CA Form 109?
Tax-exempt organizations that earn more than $1,000 in unrelated business income in California during the tax year must file Form 109.
This may include:
- Charitable organizations operating unrelated trade or business activities
- Religious or educational institutions with taxable side income
- Certain trusts or exempt entities subject to UBI tax
When is the due date to file Form 109 for the 2025 tax year?
Form 109 is due on the 15th day of the 5th month after the close of the organization’s tax year.
- For calendar-year organizations (tax year ending December 31, 2025), the due date is May 15, 2026.
- Fiscal-year organizations must determine their deadline based on their specific year-end
Can I paper-file CA Form 109?
Yes, Form 109 may be filed by mail with the California Franchise Tax Board.
However, electronic filing is recommended
because it:
- Reduces processing delays
- Minimizes calculation and transcription errors
- Provides confirmation of receipt
Organizations should ensure that all required schedules and supporting documentation are included if filing by paper.
Can I file CA Form 109 for prior tax years?
Currently, Tax990 supports the e-filing of CA Form 109 only for the current tax year (2025 tax year).
Is there an extension available for Form 109?
Yes. California grants an automatic 6-month extension to file Form 109 for organizations in good standing. No separate extension form is required.
- The extension applies to filing only, not payment.
- Any tax owed must be paid by the original due date.
- Interest accrues on unpaid balances after the original deadline.
Failure to pay on time may result in penalties even if the return is filed within the extended period.
What are the penalties for filing
Form 109 late?
Late filing may result in:
- A delinquency penalty based on the unpaid tax amount
- Late payment penalties if the tax liability is not paid on time
- Accrued interest on unpaid balances
Can Form 109 be amended?
Yes. Organizations may file an amended Form 109 to correct errors or update previously reported information.