Form Ftb 3539 - Payment Voucher For Automatic Extension For Corporations And Exempt Organizations
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Instructions for Form FTB 3539
Payment Voucher for Automatic Extension for Corporations and Exempt Organizations
General Information
extension to file is granted without submitting a written request.
To qualify for the automatic extension, the corporation or exempt
Use form FTB 3539 only if:
organization must file its CA tax return by the extended due date and its
• You cannot file your 2006 California (CA) tax return by the original
powers, rights, and privileges must not be suspended or forfeited by the
due date; and
FTB or the California Secretary of State (SOS) as of the original due date.
• You owe tax for the 2006 taxable year.
Use the worksheet on the following page to determine if you owe tax.
Electronic Funds Transfer (EFT)
• If you do not owe tax, there is nothing to file at this time. Do not com-
Corporations or exempt organizations that meet certain requirements
plete this voucher. However, you must file your return by the extended
must remit all of their payments through EFT rather than by paper
due date listed below.
checks or money orders to avoid the EFT penalty.
• If you owe tax, complete the voucher and mail it along with your
check or money order to the Franchise Tax Board (FTB) by the original
Corporations or exempt organizations that remit an estimated tax
due date to avoid penalties and interest. See Penalties and Interest on
payment or extension payment in excess of $20,000 or that have a
next page for more information.
total tax liability in excess of $80,000 must remit all of their payments
through EFT. The FTB notifies corporations or exempt organizations
Note: Make all checks or money orders payable in U.S. dollars and
that are subject to this requirement. Those that do not meet these
drawn against a U.S. financial institution.
requirements and wish to participate on a voluntary basis may do so.
If a corporation (including real estate investment trusts (REITs), real
If you are paying through EFT, complete the worksheet for your
estate mortgage investment conduits (REMICs), regulated investment
records. Do Not Send The Payment Voucher. For more information,
companies (RICs), limited liability companies (LLCs) electing to be
go to our Website at , call (916) 845-4025, or get FTB
treated as corporations, or an exempt organization in good standing)
Pub. 3817, Electronic Funds Transfer Program Information Guide.
cannot file its CA tax return by the original due date, a seven-month
Payment of Tax Dates:
To avoid late payment penalties and interest, 100% of the tax liability must be paid by the following dates (see note 4 for exception):
Form Filed
Calendar Year Filers
Fiscal Year Filers: 15th day of the
• Form 100, 100S, or 100W
• March 15, 2007
• 3rd month following the close of the taxable year
• Form 100 for farmers’ cooperative
• September 17, 2007
• 9th month following the close of the taxable year
• Form 199 or 109, generally
• May 15, 2007
• 5th month following the close of the taxable year
• Form 109 for employee’s trust
• April 16, 2007
• 4th month following the close of the taxable year
(IRC 401(a)), or IRA
Extended Dates:
The extended date for filing is as follows:
Form Filed
Calendar Year Filers
Fiscal Year Filers: 15th day of the
• Form 100, 100S, or 100W
• October 15, 2007
• 10th month following the close of the taxable year
• Form 100 for farmers’ cooperative
• April 15, 2008
• 16th month following the close of the taxable year
• Form 199 or 109, generally
• December 17, 2007
• 12th month following the close of the taxable year
• Form 109 for employee’s trust
• November 15, 2007
• 11th month following the close of the taxable year
(IRC 401(a)) or IRA
Notes:
1. An extension of time to file the CA 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.
3. Save the completed worksheet as a permanent part of the corporation’s or exempt organization’s tax records along with a copy of the CA tax return.
4. The late payment penalty may be waived where 90% of the tax shown on the return is paid by the original due date of the return, but not less
than minimum franchise tax, if applicable.
DETACH HERE
DETACH HERE
IF no PAYMEnT IS DUE, Do noT MAIl THIS FoRM
(Calendar year corporations — Due March 15, 2007) (Fiscal year filers – see instructions)
(Employees’ trust and IRA — File and Pay by April 16, 2007)
(Calendar year exempt organizations — Due May 15, 2007)
Automatic Extension for
CAlIFoRnIA FoRM
TAXABlE YEAR
3539 (CORP)
2006
Corps and Exempt Orgs
For calendar year 2006 or fiscal year beginning month _____ day ____ year _____, and ending month _____ day ____ year ______
California corporation number
Federal employer identification number
-
,
,
,
.
Tax Due
Corporation/exempt organization name
Address including Suite, Room, or PMB no.
Entity will file.
Form 100, Form 100W,
or Form 100S
City
State
ZIP Code
Form 109
-
Form 199
Contact telephone no.
IF NO PAYMENT IS DUE, DO NOT MAIL THIS FORM
-
(
)
FTB 3539 2006
6141063
EFT TAXPAYERS, DO NOT MAIL THIS FORM
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