How to File California Form 199: Deadlines, Schedules, and Penalties

To file California Form 199, gather your nonprofit’s revenue, expense, officer, and balance sheet records for the tax year, complete Part I and either Part II or an attached federal Form 990, add Schedule L if end-of-year assets reach $50,000, and submit the signed return to the Franchise Tax Board by the 15th day of the 5th month after your tax year closes. The full Form 199 is required if your organization’s gross receipts normally exceed $50,000, or if you are a private foundation at any income level.¹

Confirm You’re on the Right Form

The $50,000 threshold uses what the FTB calls “normal” gross receipts. For an organization three years old or more, that’s the average of the current year and the two preceding years. Gross receipts here mean everything taken in during the year, including contributions, dues, investment income, and program revenue, with no subtraction for costs.²

Organizations at or below that threshold can file the FTB 199N (the California e-Postcard) instead, though they may choose to file the full Form 199 if they prefer. Private foundations always file the full Form 199 regardless of income.¹

Some exempt organizations have no annual return obligation at all with the FTB, including churches and their integrated auxiliaries, religious orders, political organizations, pension trusts, Coverdell Education Savings Accounts, qualified state tuition programs, government instrumentalities, and subordinates already covered by a parent’s group return.³

What to Gather Before You Start

Pull these records together before opening the form:

Your Entity ID number or California corporation number, the organization’s legal name and address, and your federal employer identification number.
Revenue records covering gross receipts from business activities, dues and assessments from members, contributions and grants, investment income, and any proceeds from asset sales.
Expense records for charitable and program activities, management and general expenses, fundraising costs, and employee compensation.
For every officer, director, and trustee: name, address, title, average weekly hours, compensation, benefit plan contributions, and expense allowances.
Beginning-of-year and end-of-year balance sheet figures, covering cash, receivables, investments, depreciable property, land, accounts payable, mortgages, and notes payable.
A completed copy of your federal Form 990, 990-PF, or labor organization annual report, if you plan to attach it in place of completing Part II.

Completing Part I

Part I sits on the first page and collects identifying details, exemption type, and summary financial figures. You enter total gross receipts, dues and assessments, contributions received, and total income. The section asks whether your articles of incorporation or activities changed during the year. Line 8 lists every officer, director, and trustee individually with their compensation; if someone served without pay, enter zero rather than leaving the line blank.⁴

Completing Part II (or Attaching Your Federal Return)

You have a choice. Complete Part II directly on Form 199, or attach a complete copy of your federal Form 990 with all schedules and skip Part II. Private foundations can attach federal Form 990-PF or the current report filed with the Registry of Charities and Fundraisers. Labor organizations exempt under Revenue and Taxation Code Section 23701a can attach their federal labor organization annual report.⁵

If you do complete Part II yourself, report gross sales or receipts from business activities on Line 1, but keep dues, assessments, and contributions off that line since those belong on separate lines in Part I. Line 6 handles proceeds from asset sales and requires an attached schedule showing each asset’s acquisition date, sale date, buyer, gross sales price, cost basis, and depreciation claimed. Line 9 details contributions, grants, and scholarships your organization paid out, broken down by class of activity and donee.⁵

Be specific on Line 9. Vague labels like “charitable purposes” don’t satisfy the FTB. Describe the actual disbursements: nursing services, laboratory construction, fellowships, or direct assistance to a particular population.

Schedule L: When You Need the Balance Sheet

Schedule L is only required if total assets at the end of the tax year (Line 13, column d) reach $50,000 or more.⁶ If you do complete it, report beginning-of-year and end-of-year figures side by side. The asset section covers cash, receivables, inventories, government obligations, stock and bond investments, mortgage loans, depreciable assets net of accumulated depreciation, and land. The liability section covers accounts payable, contributions payable, bonds and notes payable, mortgages, and other liabilities. The bottom lines show capital stock or principal fund, paid-in surplus, retained earnings, and total liabilities and net worth.⁴

When Form 109 Also Applies

Form 199 is an information return, not a tax return. If your exempt organization earned more than $1,000 in gross income from a trade or business unrelated to its exempt purpose, you also file Form 109, the California Exempt Organization Business Income Tax Return, which actually taxes that income. Both filings are required when unrelated business income crosses $1,000.³

Deadline and Automatic Extension

Form 199 is due on the 15th day of the 5th month after your tax year closes. For calendar-year organizations, that’s May 15. Fiscal-year filers count five months from the last day of their accounting period.⁵

The FTB grants an automatic six-month extension with no separate request required, pushing the calendar-year deadline to November 15. Two conditions: your organization cannot be suspended on the original due date, and you must actually file by the extended date. Miss the extended deadline and the extension is treated as though it never applied.¹

How to Submit the Return

Electronic Filing

California law requires organizations that prepare their return using tax preparation software to e-file. The FTB’s Business e-file system accepts Form 199 for the current year and the two prior years.⁷ When filing electronically, your Electronic Return Originator must obtain an authorized officer’s signature on Form FTB 8453-EO (California e-file Return Authorization for Exempt Organizations) before transmitting the return. The ERO keeps the signed form on file for four years from the due date or the date the return was filed, whichever is later.⁸

Paper Filing

If you’re mailing a paper return, an authorized officer must sign it first. Use these addresses:

Without a payment enclosed: Franchise Tax Board, PO Box 942857, Sacramento, CA 94257-0500
With a payment enclosed: Franchise Tax Board, PO Box 942857, Sacramento, CA 94257-0501

Paper returns take several weeks to process, considerably slower than electronic. Keep a copy of the completed form and your proof of mailing, and verify receipt through your online FTB account.⁹

Fees and Late Penalties

There is no filing fee for Form 199. The FTB eliminated the $10 annual filing fee and the $25 late-return fee for returns due on or after January 1, 2021, regardless of when they are actually filed.¹⁰

The delinquent-return penalty still applies. An organization that misses both the original and extended due dates is assessed $5 for each month, or partial month, the return remains unfiled, up to a maximum of $40.¹¹

What Happens If You Don’t File

The $40 cap is not the real risk. An organization that fails to file its 199N e-Postcard for three consecutive years has its California tax-exempt status automatically revoked, effective as of the due date of that third year. The FTB can also suspend organizations that fail to file the full Form 199.³ A suspended organization cannot exercise its corporate powers, and any contract it signs while suspended can be voided by the other party. Rebuilding from revocation or suspension requires reapplying with Form 3500, filing all missing returns, and clearing outstanding balances with the FTB, Secretary of State, and Attorney General’s Registry of Charities and Fundraisers where applicable.¹² Filing on time each year is faster.

1
Franchise Tax Board. Annual and Filing Requirements – Charities and Nonprofits
2
Franchise Tax Board. 199N e-Postcard – Gross Receipts
3
Franchise Tax Board. FTB Publication 1068 Exempt Organizations – Filing Requirements
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Franchise Tax Board. California Form 199 – California Exempt Organization Annual Information Return
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Franchise Tax Board. 2025 Instructions for Form 199 California Exempt Organization Annual Information Return Booklet
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Franchise Tax Board. 2025 Form 199 California Exempt Organization Annual Information Return
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Franchise Tax Board. e-file for Business
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Franchise Tax Board. California e-file Return Authorization for Exempt Organizations
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Franchise Tax Board. Mailing Addresses
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Franchise Tax Board. Tax-Exempt Organization Application Fee and Filing Fees Eliminated
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Franchise Tax Board. 2022 Instructions for Form 199 California Exempt Organization Annual Information Return Booklet
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Franchise Tax Board. Charities and Nonprofits