The accurate, simple way to
e-file California 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

CA Form 109 is generally due on or before the 15th day of the 5th month after the end of the taxable year.

However, certain entities must file earlier. Employees’ trusts defined under IRC Section 401(a), IRAs, and Coverdell ESAs must file by the 15th day of the 4th month after the end of the taxable year.

For calendar-year filers, this typically means:

• May 15 (most organizations)
• April 15 (employees’ trusts, IRAs, and Coverdell ESAs)

Note: Any tax due must be paid by the original due date.

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.

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.