California Form 199
Most California exempt organizations file Form 199 with the Franchise Tax Board every year, in addition to their federal 990-series return. The FTB no longer charges a fee to file it. It's due the same day as the federal return and has its own automatic extension.
Written for tax year 2025 returns · Updated October 26, 2026
Who files Form 199
A California exempt organization files Form 199 if its gross receipts are normally more than $50,000. Private foundations file it whatever their receipts. Smaller organizations file a short electronic notice on the FTB's website instead. Software providers can't file that notice, so this guide doesn't cover it.
The FTB no longer charges a fee to file Form 199. SB 934 eliminated the $10 filing fee and the $25 late fee for returns due on or after January 1, 2021. Late filing penalties still apply, and software providers may charge for their own services.
You can e-file Form 199 through FTB-approved software.
Deadlines and extensions
Form 199 is due on the 15th day of the 5th month after the tax year ends, the same day as the federal return.
The extension is automatic. If your organization isn't suspended on the original due date, it has six more months to file. There's no California version of Form 8868 to send.
State and federal filings
Form 199 goes to the Franchise Tax Board, and your federal Form 990, 990-EZ or 990-PF goes to the IRS. Filing with one agency doesn't meet the requirement of the other. The two returns ask for much of the same financial information.
Filing Form 199 with Fast File Exempt
Coming soonFiling California Form 199 with us is coming soon. If your organization needs it, email us.
Email us about California Form 199Questions
Does a California nonprofit have to file Form 199?
Yes, if it's exempt in California and its gross receipts are normally more than $50,000. Private foundations file it whatever their receipts. Filing the federal Form 990 doesn't meet the California requirement.
When is California Form 199 due?
Form 199 is due on the 15th day of the 5th month after the tax year ends, the same day as the federal return. If your organization isn't suspended on that date, it gets an automatic six-month extension without filing anything.
Does the FTB charge a fee to file Form 199?
No. SB 934 eliminated the $10 filing fee and the $25 late fee for returns due on or after January 1, 2021. Late filing penalties still apply, and software providers may charge for their own services.
Can I e-file California Form 199?
Yes. The FTB accepts Form 199 e-filed through approved software. We don't currently file it.
Guides
- Form 990-N, 990-EZ or 990: which to fileThe three tests, what "normally $50,000" means, who must file Form 990 regardless, and who doesn't file at all.
- Form 990 for PTAs, PTOs and booster clubsWhether a unit under a state group exemption files its own return, which form, the July–June deadline, and the treasurer handover.
- Private foundation filing requirementsForm 990-PF, its deadline and extension, and the separate returns a foundation may owe.
- Who can file Form 990-NThe "normally $50,000 or less" test, what the e-Postcard asks for, and when it's due.
- Form 990-N filing problemsEIN not in IRS records, IRS sign-in, filing too early, late and prior-year notices, and checking a past filing.
- Form 990 filing deadlinesThe general due date for each tax-year end, and how weekends and holidays move it.
- Form 8868 extensionsWhen Form 8868 extends an annual return, and why tax is still due on the original date.
- Late filing penaltiesThe daily penalty for a late return, reasonable cause, and the three-year revocation rule.