Known Issues, Solutions, and FAQs e-file Program
This page contains workaround solutions for e-file returns available this tax year and past two years. For more information regarding our e-file technical requirements, refer to our Publications 1436X and 1436B. These publications are available on the FTA State Exchange System (SES) website to Authorized Users. Access is granted after the software developer completes a CA Letter of Intent (LOI) for each supported tax year. If you are a software developer and do not have access to the CA SES folder, please contact the FTB LOI mailbox.
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| Date Entered | Tax Year | Form Type | Issue or FAQ | Issue Type | Impacted Program | Description | Temporary Solution | Date Resolved | Resolution |
|---|---|---|---|---|---|---|---|---|---|
| 11/13/2025 | 2023-2024 | Form 109 | Issue | Business Rule | Exempt Organization | The Exception on Business rule F109-120 does not allow Line 2 [ApportionedUnrelatedBusIncome] and Line 3 [ReducedUnrelatedBusinessIncome] to be zero when there is 0% income is apportioned to CA based on the Schedule R. | The business rule exception will be modified in 2025v4.0 to allow Line 2 and Line 3 to be zero if there is not a Schedule R present. | n/a | Returns for tax years 2022-2024 returns will need to be paper filed. |
Last updated: 12/29/2025