California Form 3563 (541) - Payment For Automatic Extension For Fiduciaries - 2009

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Instructions for Form FTB 3563
Payment for Automatic Extension for Fiduciaries
General Information
Nonexempt charitable trusts as described in Internal Revenue Code
Section 4947(a)(1), exempt pension trusts, and simple trusts (that have
California does not require filing written extensions. If the fiduciary
a letter from the FTB authorizing the exempt status) use form FTB 3539,
cannot file Form 541, California Fiduciary Income Tax Return, or
Payment for Automatic Extension for Corps and Exempt Orgs.
Form 541-QFT, California Income Tax Return for Qualified Funeral
Round Cents to Dollars – Round cents to the nearest whole dollar. For
Trusts, by the due date, the fiduciary is granted an automatic six-month
example, round $50.50 up to $51 or round $25.49 down to $25. If you do
extension. If the tax return is filed by the 15th day of the 10th month
not round, the FTB will disregard the cents.
following the close of the taxable year (fiscal year) or by October 15, 2010
(calendar year), the extension will apply.
Penalties and Interest
Only use form FTB 3563, Payment for Automatic Extension for Fiduciaries,
If the fiduciary fails to pay its total tax liability by the original due date of
if both of the following apply:
the tax return, a late payment penalty and interest will be added to the tax
• The fiduciary cannot file Form 541 or Form 541-QFT by the original
due. To avoid late payment penalties and interest, the fiduciary must pay
due date
its tax liability by the 15th day of the 4th month, following the close of
• Tax is owed for 2009
the taxable year. If the estate or trust paid at least 90% of the tax shown
Use the worksheet below to determine if tax is owed.
on the return by the original due date of the return, we will waive the
• If tax is not owed, do not complete or mail this form.
penalty based on reasonable cause. If after the tax return’s due date has
• If tax is owed, complete the form below, using blue or black ink.
passed, the estate or trust finds that its estimate of tax due was too low,
Mail the form along with the fiduciary’s check or money order to the
the estate or trust should pay the additional tax as soon as possible to
Franchise Tax Board (FTB) by the 15th day of the 4th month (fiscal
avoid or minimize further accumulation of penalties and interest. Pay the
year) or April 15, 2010 (calendar year), to avoid late payment penalty
estimated additional tax with another form FTB 3563.
and interest.
If the estate’s or trust’s fiduciary tax return is not filed by the 15th day
Make all checks or money orders payable in U.S. dollars and drawn
of the 10th month following the close of the taxable year, the automatic
against a U.S. financial institution. Using blue or black ink make the check
extension will not apply and a late filing penalty and interest will be
or money order payable to the “Franchise Tax Board.”
assessed from the original due date of the tax return.
TAX PAYMENT WORKSHEET FOR YOUR RECORDS
1 Total tax the estate or trust expects to owe. This is the amount you expect to enter
on Form 541, line 28 or Form 541-QFT, line 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
00
2 Payments and credits:
a California income tax withheld . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a
00
b California estimated tax payments and amount applied from the 2008
Form 541 or Form 541-QFT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b
00
c Other payments and credits, including any tax payments made with any previous
form FTB 3563 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2c
00
3 Total tax payments and credits. Add line 2a, line 2b, and line 2c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
00
4 Tax due. Subtract line 3 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
00
If the amount on line 3 is more than the amount on line 1, the estate or trust has no tax due. Do not mail this form.
If the amount on line 1 is more than the amount on line 3, subtract line 3 from line 1. This is the estate’s or trust’s tax due.
Enter the result on line 4 and on the “Amount of payment” line on the form FTB 3563 below. Fill in the estate’s or trust’s name, address, and
federal employer identification number (FEIN.) Separate the form from this page where it says “DETACH HERE.” Using blue or black ink, make a check or
money order payable to the “Franchise Tax Board,” and write the FEIN and “2009 FTB 3563” on it. Enclose, but do not staple, the payment with the form
and mail to: FRANCHISE TAX BOARD, PO BOX 942867, SACRAMENTO CA 94267-0051
If the tax return is filed by the 15th day of the 10th month following the close of the taxable year (fiscal year) or by October 15, 2010
(calendar year), the extension will apply.
Save the completed worksheet as a permanent part of the estate’s or trust’s tax records along with the copy of the tax return.
if no PaYmEnT iS DUE, Do noT mail THiS form
DETacH HErE
DETacH HErE
(Calendar year – File and Pay by April 15, 2010) (Fiscal year filers - see instructions)
Payment for Automatic Extension
TaXaBlE YEar
california form
2009
3563 (541)
for Fiduciaries
For calendar year 2009 or fiscal year beginning month________ day________ year ________, and ending month________ day________ year________.
fEin
name of estate or trust
-
name and title of fiduciary
address (number and street, suite, Po Box, or PmB no.)
city
State
ZiP code
-
amount of payment
IF PAYMENT IS DUE, MAIL TO:
}
francHiSE TaX BoarD
If amount of payment is
00
Po BoX 942867
.
,
,
zero, do not mail form
SacramEnTo ca 94267-0051
FTB 3563 2009
1231093
For Privacy Notice, get form FTB 1131.

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