Form 109 Draft - California Exempt Organization Business Income Tax Return - 2010 Page 3
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5Schedule A Cost of Goods Sold and/or Operations. Method of inventory valuation (specify) _______________________________________________
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1 Inventory at beginning of year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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Purchases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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Cost of labor. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
a Additional IRC Section 263A costs. Attach schedule. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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b Other costs. Attach schedule. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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Total. Add line 1 through line 4b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 Inventory at end of year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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7 Cost of goods sold and/or operations. Subtract line 6 from line 5. Enter here and on Side 2, Part I, line 2 . . . . . . . . . . . . .
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Do the rules of IRC Section 263A (with respect to property produced or acquired for resale) apply to this organization? Yes No
Schedule B Tax Credits. Do not complete if you must file Schedule P (100 or 541). Do not claim the New Jobs Credit on Schedule B.
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1 Enter credit name__________________________code no.__________ . . . . . .
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Enter credit name__________________________code no.__________ . . . . . .
Enter credit name__________________________code no.__________ . . . . . .
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Total. Add line 1 through line 3. Enter here and on Side 1, line 11c
Schedule K Add-On Taxes or Recapture of Tax. See instructions.
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Interest computation under the look-back method for completed long-term contracts. Attach form FTB 3834 . . . . . . . .
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Interest on tax attributable to installment: a Sales of certain timeshares or residential lots. . . . . . . . . . . . . . . . . . . . .
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b Method for non-dealer installment obligations . . . . . . . . . . . . . . . . . . . .
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IRC Section 197(f)(9)(B)(ii) election to recognize gain on the disposition of intangibles. . . . . . . . . . . . . . . . . . . . . . . . .
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Credit recapture. Credit name___________________________________________. . . . . . . . . . . . . . . . . . . . . . . . . . .
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Total. Combine the amounts on line 1 through line 4. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule R Apportionment Formula Worksheet
Use only for unrelated trade or business amounts
(a) Total within and
(b) Total within California
(c) Percent within
outside California
California (b) ÷ (a)
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Property factor: See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Payroll factor: Wages and other compensation of employees . . . . . . . . . . . . . . . . . . . . . . .
Sales factor: Gross sales and/or receipts less returns and allowances . . . . . . . . . . . . . . . .
Multiply the factor on line 3, column (c) by 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total percentage: Add the percentages in column (c), line 1, line 2, and line 4. . . . . . . . . .
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Average apportionment percentage: Divide the factor on line 5 by 4 and enter the
result here and on Form 109, Side 1, line 2. See instructions for exceptions. . . . . . . . . . . .
Schedule C Rental Income from Real Property and Personal Property Leased with Real Property
For rental income from debt-financed property, use Schedule D, R&TC Section 23701g, Section 23701i, and Section 23701n organizations. See instructions for exceptions.
1 Description of property
Rent received
Percentage of rent attributable
or accrued
to personal property
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%
Complete if any item in column 3 is more than 50%, or for any item
Complete if any item in column 3 is more than 10%, but not more than 50%
if the rent is determined on the basis of profit or income
(a) Deductions directly connected
(b) Income includible, column 2
(a) Gross income reportable,
(b) Deductions directly connected with
(c) Net income includible, column 5(a)
(attach schedule)
less column 4(a)
column 2 x column 3
personal property (attach schedule)
less column 5(b)
Add columns 4(b) and column 5(c). Enter here and on Side 2, Part I, line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Form 109
2010 Side
3643103
C1
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