California Form 3519 (Pit) - Payment For Automatic Extension For Individuals

2016 Instructions for Form FTB 3519

Payment for Automatic Extension for Individuals

General Information

•

Credit Card: Use your major credit card. Call 800.272.9829 or go

to , use code 1555. Official Payments Corp.

Mandatory Electronic Payments

charges a convenience fee for using this service. Do not mail form

You are required to remit all your payments electronically once you make

FTB 3519 to the FTB.

an estimate or extension payment exceeding $20,000 or you file an

•

Check or Money Order: Using black or blue ink, complete your check

original tax return with a total tax liability over $80,000. Once you meet

or money order and the payment form below and mail both to the

this threshold, all subsequent payments regardless of amount, tax type,

“Franchise Tax Board.” Make all checks or money orders payable in

or taxable year must be remitted electronically. The first payment that

U.S. dollars and drawn against a U.S. financial institution.

would trigger the mandatory e-pay requirement does not have to be made

electronically. Individuals who do not send the payment electronically will

Penalties and Interest

be subject to a 1% noncompliance penalty. For more information or to

If you fail to pay your total tax liability by April 18, 2017, you will incur

obtain the waiver form, go to ftb.ca.gov and search for mandatory epay.

a late payment penalty plus interest. We may waive the late payment

Electronic payments can be made using Web Pay on the Franchise Tax

penalty based on reasonable cause. Reasonable cause is presumed when

Board’s (FTB’s) website, electronic funds withdrawal (EFW) as part of the

90% of the tax is paid by the original due date of the tax return. However,

e-file tax return, or your credit card.

the imposition of interest is mandatory. If, after April 18, 2017, you find

Use form FTB 3519, Payment for Automatic Extension for Individuals,

that your estimate of tax due was too low, pay the additional tax as soon

only if both of the following apply:

as possible to avoid or minimize further accumulation of penalties and

•

You cannot file your 2016 tax return by April 18, 2017. Due to the

interest. Pay your additional tax with another form FTB 3519. If you do

Emancipation Day holiday on April 17, 2017, tax returns filed and

not file your tax return by October 16, 2017, you will incur a late filing

payments mailed or submitted on April 18, 2017, will be considered

penalty plus interest from the original due date of the tax return. For

timely.

Fiscal Year Filers, your tax return is due the 15th day of the 10th month

Note: Fiscal Year Filers, your tax return is due the 15th day of the 4th

following the close of your fiscal year.

month following the close of your fiscal year.

Taxpayers Residing or Traveling Outside the USA

• You owe tax for 2016.

If you are residing or traveling outside the USA on April 18, 2017, the

When you file your 2016 tax return, you can e-file or CalFile. Go to

deadline to file your tax return and pay the tax is June 15, 2017. Interest

ftb.ca.gov and search for e-file options. If you use form FTB 3519, you

will accrue from the original due date until the date of payment. If you

may not file Form 540 2EZ or Short Form 540NR.

need additional time to file, you will be allowed a six-month extension

Use the worksheet on the next page to determine if you owe tax. If you

without filing a request. To qualify for the extension, file your tax return

do not owe tax, do not complete or mail form FTB 3519. However, file

by December 15, 2017. To avoid any late-payment penalties, pay your

your tax return by October 16, 2017. If you owe tax, choose one of the

tax liability by June 15, 2017. When filing your tax return, write “Outside

following payment options:

the USA on April 18, 2017” at the top of your tax return in RED INK, or

•

Web Pay: Individuals can make payments online using Web Pay for

include it according to your software’s instructions.

Individuals. Taxpayers can make an immediate payment or schedule

payments up to a year in advance. Go to ftb.ca.gov for more

information. Do not mail form FTB 3519 to the FTB.



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Save the stamp – pay online with Web Pay!

IF NO PAYMENT IS DUE, DO NOT MAIL THIS FORM

DETACH HERE

(Calendar year filers – File and Pay by April 18, 2017) (Fiscal year filers – see instructions)

CAUTION: You may be required to pay electronically. See instructions.

TAXABLE YEAR

CALIFORNIA FORM

2016

Payment for Automatic Extension for Individuals

3519 (PIT)

For calendar year 2016 or fiscal year beginning (mm/dd/yyyy) _______________, and ending (mm/dd/yyyy) _______________.

Your first name

Initial Last name

Your SSN or ITIN

If joint payment, spouse’s/RDP’s first name

Initial Last name

Spouse’s/RDP’s SSN or ITIN

Address (number and street, PO box, or PMB no.)

Apt. no./ste. no.

City

State

ZIP code

Amount of payment

IF PAYMENT IS DUE, MAIL TO:

}

FRANCHISE TAX BOARD

If amount of payment is



PO BOX 942867

zero, do not mail this form

SACRAMENTO CA 94267-0008

1221163

FTB 3519 2016

For Privacy Notice, get FTB 1131 ENG/SP.

California Form 3519 (Pit) - Payment For Automatic Extension For Individuals - 2016

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