Form Ftb 3586 - Payment Voucher For Corporation E-Filed Returns

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Instructions for Form FTB 3586
Payment Voucher for Corporation Electronically Filed (e-filed) Returns
General Information
When to Make Payment
• Corporation’s name and address
• California corporation number
If there is a balance due on the corporation’s 2010
Use form FTB 3586, Payment Voucher for
• Federal employer identification number (FEIN)
tax return, mail form FTB 3586 with the payment to
Corporation e‑filed Returns, to pay the tax due only if
• Contact telephone number
the address listed under Specific Instructions, item 4.
the corporation meets all of the following:
• Amount of payment
Files its tax return electronically
Payment of Tax Due Dates:
If a change is needed to the information, use
Has a balance due
black or blue ink to draw a line through the
Form 100, 100W, 100S or 100X
Remits payment with a check or money order
incorrect information. Scanning machines may
Calendar Year
March 15, 2011
Is not required to remit payment electronically
not be able to read other colors. Clearly print the
Fiscal Year
15th day of the 3rd month following
Private Mail Box (PMB) – Include the PMB in
new information. Then, go to number 3.
the close of the taxable year.
the address field. Write “PMB” first, then the box
The information on form FTB 3586 should
Form 100 for farmers’ cooperative
number. Example: 111 Main Street PMB 123.
match the information that was electronically
Calendar Year
September 15, 2011
transmitted to the FTB and the information
Electronic Payment
Fiscal Year
15th day of the 9th month following
printed on the paper copy of the corporation’s
the close of the taxable year.
Electronic Funds Transfer (EFT)
2010 tax return.
When the due date falls on a weekend or holiday, the
Corporations remitting an estimated tax payment or
2. If there is a balance due, complete the voucher
deadline to file and pay without penalty is extended
extension payment in excess of $20,000 or having
at the bottom of this page with black or blue
to the next business day.
a total tax liability in excess of $80,000 must remit
ink. Scanning machines may not be able to
Due to the federal Emancipation Day holiday on
all payments through EFT. Once a corporation meets
read other ink colors. Print the corporation’s
April 15, 2011, payments due by this date, and
the threshold, all subsequent payments regardless of
name and address (in CAPITAL LETTERS),
received on April 18, 2011, will be considered timely.
amount, tax type, or taxable year must be remitted
California corporation number, federal employer
electronically to avoid the 10% non‑compliance
identification number (FEIN), contact telephone
Penalties and Interest
penalty. Corporations required to remit payments
number, and amount of payment in the space
electronically may use Web Pay and be considered
provided.
If the corporation fails to pay its total tax liability by
in compliance with that requirement. The Franchise
the original due date, the corporation will incur a
The information on form FTB 3586 should
Tax Board (FTB) notifies corporations that are subject
late payment penalty plus interest. If the corporation
match the information that was electronically
to this requirement. Those that do not meet these
paid at least 90% of the tax shown on the return by
transmitted to the FTB and the information
requirements may participate on a voluntary basis.
the original due date of the return, but not less than
printed on the paper copy of the corporation’s
the minimum franchise tax, if applicable, the FTB
If the corporation pays electronically, do not mail the
2010 tax return.
may waive the penalty based on reasonable cause.
payment voucher. For more information, go to
3. Using black or blue ink, make the check or
However, the imposition of interest is mandatory.
ftb.ca.gov and search for eft or call 916.845.4025.
money order payable to the “Franchise Tax
Board.” Write the corporation number or FEIN
As of the original due date, the automatic extension
Web Pay
and “2010 FTB 3586” on the check or money
will not apply and the corporation will incur a
Beginning November 2010, corporations can make
order. A penalty may be imposed if the payment
delinquency penalty plus interest from the original
payments electronically at the FTB’s website using
is returned by the bank for insufficient funds.
due date of the California tax return if either of the
Web Pay. After a one‑time online registration,
following is true:
corporations can make an immediate payment or
Make all checks or money orders payable in
The corporation does not file its California tax
schedule payments up to a year in advance. For more
U.S. dollars and drawn against a U.S. financial
return by the extended due date.
information go to ftb.ca.gov and search for web pay.
institution.
The corporation’s powers, rights, and privileges
4. Attach the preprinted voucher or detach the
Specific Instructions
have been suspended or forfeited by the FTB or
payment voucher below, only if an amount is
the California Secretary of State.
owed. Enclose, but do not staple, the payment
Is form FTB 3586 preprinted with the corporation’s
with the voucher and mail to:
If the corporation is required to remit all of its
information?
payments electronically (EFT or Web Pay) and pays
FRANCHISE TAX BOARD
Yes. Go to number 1.
No. Go to number 2.
by another method, the corporation will incur a 10%
PO BOX 942857
1. Verify that the following information is correct
noncompliance penalty.
SACRAMENTO CA 94257‑0531
before mailing the voucher and the check or
money order:
Do not mail a paper copy of the corporation tax return to the FTB.
Keep it for the corporation’s records.
IF NO PAYMENT IS DUE OR PAID ELECTRONICALLY, DO NOT MAIL THIS VOUCHER
DETACH HERE
DETACH HERE
Fiscal year: See instructions.
Calendar year: File and Pay by March 15, 2011.
Payment Voucher for
TAXABLE YEAR
CALIFORNIA FORM
3586 (e-file)
2010
Corporation e-filed Returns
For calendar year 2010 or fiscal year beginning month _____ day ____ year _____, and ending month _____ day ____ year ____ .
California corporation number
FEIN
Do not mail a copy of the tax return with this payment voucher.
-
Corporation name
Address (suite, room, or PMB no.)
City
State
ZIP Code
-
Contact telephone no.
Amount of payment
-
(
)
.
00
,
,
6181103
FTB 3586 2010

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