CCH Axcess Tax

California Form 109 - General Information

Use this worksheet to enter general information for preparation of Form 109. If the State Code on the federal Basic Data worksheet > General section is other than "CA," Form 109 will not be prepared unless entries have been made on the California worksheets.

Note: Form 109 will not be prepared unless Form 990-T is also prepared.

The Exempt Organization Service includes the following California forms:

Form 199	Exempt Organization Annual Statement or Return
Form 109	Exempt Organization Business Income Tax Return
Form 100-ES	Estimated Tax for Corporations
Form 5806	Underpayment of Estimated Tax
Schedule D	Capital Gains and Losses
Schedule D-1	Sale of Business Property
Form 3885	Corporation Depreciation and Amortization
Form 3885F	Fiduciary Depreciation and Amortization
Form 3539	Automatic Extension Payment Voucher
Form RRF-1	Registration/Renewal Fee Report

FS and State Code

The FS and State fields provide the ability to control which entries carry to the federal and/or state tax return(s). The following table indicates the applicability of these fields for preparation of California Form 109. The term "Home State" refers to the State Code entry on the federal Basic Data worksheet > General section.

FS	State	Action
blank	blank	Federal and California
F	blank	Federal only
S	blank	Home state only
blank	XX	Federal and indicated state
F	XX	Federal and indicated state
S	XX	Indicated state only

Caution: It should be noted that items from the federal return that are "blank" coded for "FS" and "State" will be included on Form 109, regardless of the State Code indicated on the federal Basic Data worksheet.

The first column is the FS code. The word "blank" indicates no entry was made. The only other possible entries are "F" or "S."

The second column is the state code. The word "blank" indicates no entry was made. "XX" represents the alphabetic state code.

The third column specifies the returns that will include the entries in the related boxes following the FS and State entries.

State Use Fields

The information required for Form 109 will be transferred from federal Form 990-T. In some circumstances, Form 109 reporting requirements may differ from federal and will necessitate entries in the "State Use" fields on the federal worksheets.

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