Account Period

Generally, your account period can be found in the following documents:

• Your entity’s bylaws.
• Your application for California state tax-exempt status (Form 3500 or Form 3500A) or the letter you received approving your tax-exempt status.
• The application, Form SS-4, your entity filed to obtain its employer identification number (EIN).
• A copy of a prior year return Form 199 that you filed with the FTB, or Form 990, 990-EZ, or 990-N that you filed with the IRS.
• FTB Exempt Organizations List .

If this is your first year filing, the account period beginning date will be:

• The date of incorporation/qualification if you are incorporated/qualified in California.
• The date you began business in California if you are not incorporated/qualified in California.