California Form 3539 (Corp) - Payment For Automatic Extension For Corps And Exempt Orgs - 2016 Page 2
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3Use the Tax Payment Worksheet included in these instructions to
Mail them to the FTB by the original due date of the return to avoid late
determine if the corporation or exempt organization owes tax.
payment penalties and interest. For more information, see Penalties and
Interest section.
•
If the corporation or exempt organization does not owe tax, do not
file form FTB 3539. However, the corporation or exempt organization
Make all checks or money orders payable in U.S. dollars and drawn
must file its return by the extended due date listed on the prior page.
against a U.S. financial institution.
• If the corporation or exempt organization owes tax, they can pay
Private Mail Box (PMB)
electronically using one of the options listed below.
Include the P M B in the address field. Write “P M B” first, then the box
(See Electronic Funds Transfer section to see if the corporation or
number. Example: 111 Main Street P M B 123.
exempt organization is required to pay electronically.)
Penalties and Interest
• Electronic Funds Transfer (EFT): For payment options, go to
• If the corporation or exempt organization fails to pay its total
ftb.ca.gov and search for eft. Do not file form FTB 3539.
tax liability by the original due date, the corporation or exempt
• Web Pay: Make payments online using Web Pay for Businesses.
organization will incur a late payment penalty plus interest. The FTB
Corporations or exempt organizations can make an immediate
may waive the late payment penalty based on reasonable cause.
payment or schedule payments up to a year in advance. Go to
Reasonable cause is presumed when 90% of the tax shown on the
ftb.ca.gov for more information. Do not file form FTB 3539.
return, but not less than minimum franchise tax if applicable, is paid
• Credit Card: Use Discover, MasterCard, Visa, or American Express
by the original due date of the return. However, the imposition of
Card to pay your business taxes. Go to .
interest is mandatory.
Official Payments Corp. charges a convenience fee for using this
• If the corporation or exempt organization does not file its C A tax
service. Do not file form FTB 3539.
return by the extended due date, or if the corporation’s powers, rights,
If the corporation or exempt organization will not pay the tax due
and privileges have been suspended or forfeited by the FTB or the
electronically through EFT, Web Pay, or credit card, complete form
CA S O S, as of the original due date, the automatic extension will not
FTB 3539, make a check or money order, and see Where to File section
apply and a delinquency penalty plus interest will be assessed from
for further instructions. The payment must be paid by the original due
the original due date of the C A tax return.
date of the return to avoid late payment penalties and interest. For more
• If the corporation or exempt organization is required to remit all
information, see Penalties and Interest section.
of its payments electronically and pays by another method, a 10%
non-compliance penalty will be assessed.
If a corporation (including real estate investment trusts (R E I Ts), real estate
mortgage investment conduits (R E M I Cs), regulated investment companies
Combined Reports
(R I Cs), L L Cs electing to be treated as corporations, or an exempt
• If members of a combined unitary group have made or intend to
organization in good standing) cannot file its C A tax return by the original
make an election to file a combined unitary group single return, only
due date, a six-month extension to file is granted without submitting a
the key corporation designated to file the return should submit form
written request. To qualify for the automatic extension, the corporation or
FTB 3539. The key corporation must include payment of at least the
exempt organization must file its CA tax return by the extended due date
minimum franchise tax for each corporation of the combined unitary
and its powers, rights, and privileges must not be suspended or forfeited
group that is subject to the franchise tax in California.
by the FTB or the CA S O S as of the original due date.
• If members of a combined unitary group intend to file separate
Electronic Funds Transfer
returns with the FTB, each member must submit its own form
FTB 3539 if there is an amount entered on line 3 of the Tax Payment
Corporations or exempt organizations remitting an estimated tax payment
Worksheet.
or extension payment in excess of $20,000 or having a total tax liability
• If any member of a combined unitary group meets the requirements
in excess of $80,000 must remit all of their payments through EFT.
for mandatory EFT, all members must remit their payments
Once a corporation or an exempt organization meets the threshold, all
electronically, regardless of their filing election.
subsequent payments regardless of amount, tax type, or taxable year
must be remitted electronically to avoid a 10% non-compliance penalty.
Exempt Organizations
The first payment that would trigger the mandatory EFT requirement
• Form 100 filers – The due dates for corporations also apply to
does not have to be made electronically. Corporations required to
political action committees and exempt homeowners’ associations
remit payments electronically may use Web Pay or credit card and be
that file Form 100, California Corporation Franchise or Income Tax
considered in compliance with that requirement.
Return.
The FTB notifies corporations or exempt organizations that are subject
Political action committees and exempt homeowners’ associations
to this requirement. Those that do not meet these requirements may
that file Form 100 should not enter the minimum franchise tax on
participate on a voluntary basis. If the corporation or exempt organization
line 1 of the Tax Payment Worksheet.
pays electronically, complete the worksheet for the corporation’s or
exempt organization’s records. Do not mail form FTB 3539. See General
•
Form 199 Filers – Form 199, California Exempt Organization Annual
Information for additional information regarding electronic payment
Information Return, requires a $10 filing fee to be paid with the return
options. For more information, go to ftb.ca.gov and search for eft, or call
on the original or extended due date.
916.845.4025.
Use form FTB 3539 only if paying the fee early. Enter the amount of
the fee on line 3 of the Tax Payment Worksheet.
Where to File
•
Form 109 Filers – The due dates for filing Form 109, California
If tax is due and the corporation or exempt organization is not paying
Exempt Organization Business Income Tax Return, depend on the
electronically through EFT, Web Pay, or credit card, make a check or
type of organization filing the return. Employees’ pension trusts and
money order using black or blue ink payable to the “Franchise Tax
I R As (including education I R As) must file on or before the 15th
Board” for the amount of the tax due. Write the California corporation
day of the 4th month after the close of their taxable year. All other
number, FEIN, or CA SOS file number and “2016 FTB 3539” on the check
exempt organizations (except homeowners’ associations and political
or money order. Enclose, but do not staple, the payment with the form
organizations) must file on or before the 15th day of the 5th month
FTB 3539 and mail to:
after the close of their taxable year.
FRANCHISE TAX BOARD
PO BOX 942857
SACRAMENTO CA 94257-0531
Page 2 FTB 3539 Instructions 2016
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