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Instructions for Form FTB 3539

Automatic Extension for Corporations and Exempt Organizations

General Information

year exempt organizations) following the close of the taxable

year or March 15, 2004 (calendar year corporations), or

Use form FTB 3539 only if:

May 17, 2004 (calendar year exempt organizations).

Employees’ trusts and IRAs must pay 100% of the tax liability

• You cannot file your 2003 California (CA) return by the

by the 15th day of the 4th month after the end of the taxable

original due date; and

year.

• You owe tax for the 2003 taxable year.

Save the completed worksheet as a permanent part of the

Use the worksheet on the following page to determine if you

corporation’s or exempt organization’s tax records along with

owe tax.

a copy of the CA tax return.

• If you do not owe tax, there is nothing to file at this time

and no need to complete or mail this voucher.

Electronic Funds Transfer (EFT)

• If you owe tax, complete the voucher and mail it along

with your check or money order to the Franchise Tax

Corporations or exempt organizations that meet certain

Board (FTB) by the original due date of the CA tax return.

requirements must remit all of their payments through EFT

If a corporation, including real estate investment trusts

rather than by paper checks to avoid the EFT penalty.

(REITs), real estate mortgage investment conduits (REMICs),

Corporations or exempt organizations that remit an estimated

regulated investment companies (RICs), limited liability

tax payment or extension payment in excess of $20,000 or

companies (LLCs) electing to be treated as corporations, or

that have a total tax liability in excess of $80,000 must remit

an exempt organization in good standing, cannot file its CA

all of their payments through EFT. The FTB will notify

tax return by the original due date, a seven month extension

corporations or exempt organizations that are subject to this

to file will be allowed automatically without submitting a

requirement. Those that do not meet these requirements and

written request. To qualify for the automatic extension, the

wish to participate on a voluntary basis may do so. If you are

corporation or exempt organization must file its CA tax return

an EFT taxpayer, complete the worksheet for your records. Do

by the extended due date and its powers, rights, and

Not Send The Payment Voucher. For more information, go to

privileges must not be suspended or forfeited by the FTB or

our Website at , call (916) 845-4025, or get

the California Secretary of State (SOS) as of the original due

FTB Pub. 3817, Electronic Funds Transfer Program Informa-

date.

tion Guide.

The extended due date for corporations is the 15th day of the

Where to File

10th month following the close of the taxable year (fiscal year

filers) or October 15, 2004 (calendar year filers). The

If tax is due and the corporation or exempt organization is not

extended due date for exempt organizations filing Form 199

required to use EFT, attach a check or money order for the tax

or Form 109 is the 15th day of the 12th month following the

due to form FTB 3539. Write the California corporation

close of the taxable year (fiscal year filers) or December 15,

number or FEIN and 2003 FTB 3539 on the check or money

2004 (calendar year filers).

order. Mail only the voucher portion with the payment to:

The extended due date for an employee’s trust defined in IRC

FRANCHISE TAX BOARD

Section 401(a) and an IRA filing Form 109 is the 15th day of

PO BOX 942857

the 11th month after the end of the taxable year (fiscal year

SACRAMENTO CA 94257-0551

filers) or November 15, 2004 (calendar year filers).

Note: An extension of time to file the CA tax return is not an

Private Mailbox (PMB) Number

extension of time to pay the tax.

If the corporation or exempt organization leases a private

To avoid late payment penalties and interest, 100% of the tax

mailbox (PMB) from a private business rather than a PO box

liability must be paid by the 15th day of the 3rd month (fiscal

from the United States Postal Service, include the box

year corporations), or the 15th day of the 5th month (fiscal

number in the field labeled “PMB no.” in the address area.

IF NO PAYMENT IS DUE, DO NOT MAIL THIS FORM

DETACH HERE

(Calendar year corporations — Due March 15, 2004) (Fiscal year filers – see instructions)

(Employees’ trust and IRA — Due April 15, 2004)

(Calendar year exempt organizations — Due May 17, 2004)

Payment Voucher for Automatic Extension

TAXABLE YEAR

CALIFORNIA FORM

2003

for Corporations and Exempt Organizations

3539 (CORP)

For calendar year 2003 or fiscal year beginning month _____ day ____ year 2003, and ending month _____ day ____ year ____ .

California corporation number

Federal employer identification number

Tax Due

. . . . .

Corporation/exempt organization name

EXT-C

Address

PMB no.

Type of form filed.

Form 100/100W

Form 100S

City

State

ZIP Code

Form 109

Form 199

IF NO PAYMENT IS DUE, DO NOT MAIL THIS FORM

FTB 3539 2003

353903104

EFT TAXPAYERS, DO NOT MAIL THIS FORM

California Form 3539 (Corp) - Payment Voucher For Automatic Extension For Corporations And Exempt Organizations - 2003

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