California Form 3539 (Corp) - Payment For Automatic Extension For Corps And Exempt Orgs - 2016

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2016 Instructions for Form FTB 3539
Payment for Automatic Extension for Corporations and Exempt Organizations
What's New
If a limited liability company (LLC) elects to be taxed as a corporation
for federal tax purposes, the LLC must file form FTB 3539, and enter
Return Due Date Change
the California corporation number, Federal Employer Identification
For taxable years beginning on or after January 1, 2016, the original due
Number (FEIN), and California Secretary of State (CA SOS) file number,
date for a C corporation to file its tax return has changed to the 15th day
if applicable, in the space provided. The Franchise Tax Board (FTB) will
of the 4th month following the close of the taxable year. The original tax
(1) assign an identification number to an LLC that files as a corporation,
return due dates for S corporations and exempt organizations are not
and (2) notify the LLC with the identification number upon receipt of
changing.
the first estimated tax payment, first tax payment, or the first tax return.
The extension period for filing C corporation, S corporation, and exempt
The LLC will be subject to the applicable provisions of the Corporation
organization tax returns has changed from seven months to six months.
Tax Law and should be considered a corporation for purpose of all
Get FTB Notice 2016-04 for more information.
instructions unless otherwise indicated.
General Information
A corporation or an exempt organization that expects an NOL in the 2017
taxable year, can file form FTB 3593, Extension of Time for Payment
Use form FTB 3539, Payment for Automatic Extension for Corporations
of Taxes by a Corporation Expecting a Net Operating Loss Carryback,
and Exempt Organizations, only if both of the following apply:
to extend the time for payment of taxes for the immediately preceding
The corporation or exempt organization cannot file its 2016 California
2016 taxable year. This includes extending the time for payment of a
(C A) tax return by the original due date.
tax deficiency. The payment of tax that can be postponed cannot exceed
• The corporation or exempt organization owes tax for the 2016 taxable
the expected overpayment from the carryback of the NOL. For more
year.
information, get form FTB 3593.
continued on next page
Payment of Tax Dates: To avoid late payment penalties and interest, 100% of the tax liability must be paid by the following dates (see the Note and the
exception in item 4 below):
Form Filed
Calendar Year Filers
Fiscal Year Filers: 15th day of the
• Form 100 or 100W
• April 18, 2017
• 4th month following the close of the taxable year
• Form 100S
• March 15, 2017
• 3rd month following the close of the taxable year
• Form 100 for farmers’ cooperative
• September 15, 2017
• 9th month following the close of the taxable year
• Form 199 or 109, generally
• May 15, 2017
• 5th month following the close of the taxable year
• Form 109 for employee’s trust (IRC 401(a)) or IRA
• April 18, 2017
• 4th month following the close of the taxable year
Note: Form 100, 100W, 100S, or 109 filers that meet the requirements for filing form FTB 3593 may extend the time for payment of taxes and are not
subject to late payment penalties. However, the imposition of interest is mandatory. See Tax Payment Worksheet, line 3 instructions, for more information.
Extended Filing Dates: The extended date for filing the return is as follows:
Form Filed
Calendar Year Filers
Fiscal Year Filers: 15th day of the
• Form 100 or 100W
• October 16, 2017
• 10th month following the close of the taxable year
• Form 100S
• September 15, 2017
• 9th month following the close of the taxable year
• Form 100 for farmers’ cooperative
• March 15, 2018
• 15th month following the close of the taxable year
• Form 199 or 109, generally
• November 15, 2017
• 11th month following the close of the taxable year
• Form 109 for employee’s trust (IRC 401(a)) or IRA
• October 16, 2017
• 10th month following the close of the taxable year
1. An extension of time to file the C A tax return is not an extension of time to pay the tax.
2. When the due date falls on a weekend or holiday, the deadline to file and pay without penalty is extended to the next business day. Due to the federal
Emancipation Day holiday observed on April 17, 2017, tax returns filed and payments mailed or submitted on April 18, 2017, will be considered timely.
3. Save the completed Tax Payment Worksheet as a permanent part of the corporation’s or exempt organization’s tax records, along with a copy of the C A tax return.
4. The FTB may waive the late payment penalty based on reasonable cause if 90% of the tax shown on the return is paid by the original due date of the return,
but not less than the minimum franchise tax if applicable.
DETACH HERE
IF NO PAYMENT IS DUE, DO NOT MAIL THIS FORM
DETACH HERE
(Calendar year C corporations — File and Pay by April 18, 2017) (Calendar year S corporations – File and Pay by March 15, 2017)
(Employees’ trust and I R A — File and Pay by April 18, 2017)
(Fiscal year filers – See instructions)
(Calendar year exempt organizations — File and Pay by May 15, 2017)
Payment for Automatic Extension
CALIFORNIA FORM
TAXABLE YEAR
3539 (C O R P)
2016
for Corporations and Exempt Organizations
For calendar year 2016 or fiscal year beginning (mm/dd/yyyy)______________, and ending (mm/dd/yyyy)______________.
California corporation number
F E I N
California Secretary of State file number
Corporation/exempt organization name
This entity will file Form:
100, 100 W, or 100S
1 0 9
1 9 9
Address (suite, room, or P M B no.)
City
State
ZIP code
Amount of payment
If no payment is due or paid electronically, do not mail this form.
Telephone
Caution: You may be required to pay electronically. See instructions.
00
.
,
,
(
)
FTB 3539 2016
6141163

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