California Form 3539 (Corp) - Payment Voucher For Automatic Extension For Corporations And Exempt Organizations - 2002

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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 17, 2003 (calendar year corporations), or
Use form FTB 3539 only if:
May 15, 2003 (calendar year exempt organizations).
Employees’ trusts and IRAs must pay 100% of the tax liability
• You cannot file your 2002 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 2002 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 filing a written
requirement. Those that do not meet these requirements and
request. To qualify for the automatic extension, the corpora-
wish to participate on a voluntary basis may do so. If you are
tion or exempt organization must file its CA tax return by the
an EFT taxpayer, complete the worksheet for your records.
extended due date and its powers, rights, and privileges must
DO NOT SEND THE PAYMENT VOUCHER. For more informa-
not be suspended or forfeited by the FTB or the California
tion, go to our Website: , call
Secretary of State (SOS) as of the original due date.
(916) 845-4025, or get FTB Pub. 3817, Electronic Funds
Transfer Program Information Guide.
The extended due date for corporations is the 15th day of the
10th month following the close of the taxable year (fiscal year
Where to File
filers) or October 15, 2003 (calendar year filers). The
extended due date for exempt organizations filing Form 199
If tax is due and the corporation or exempt organization is not
or Form 109 is the 15th day of the 12th month following the
required to use EFT, attach a check or money order for the tax
close of the taxable year (fiscal year filers) or December 15,
due to form FTB 3539. Write the California corporation
2003 (calendar year filers).
number or FEIN and 2002 FTB 3539 on the check or money
The extended due date for an employee’s trust defined in IRC
order. Mail only the voucher portion with the payment to:
Section 401(a) and an IRA filing Form 109 is the 15th day of
FRANCHISE TAX BOARD
the 11th month after the end of the taxable year (fiscal year
PO BOX 942857
filers) or November 17, 2003 (calendar year filers).
SACRAMENTO CA 94257-0551
Note: An extension of time to file the CA tax return is not an
extension of time to pay the tax.
Private Mailbox (PMB) Number
To avoid late payment penalties and interest, 100% of the tax
If the corporation leases a private mailbox (PMB) from a
liability must be paid by the 15th day of the 3rd month (fiscal
private business rather than a PO box from the United States
year corporations), or the 15th day of the 5th month (fiscal
Postal Service, include the box number in the field labeled
“PMB no.” in the address area.
§
IF NO PAYMENT IS DUE, DO NOT MAIL FORM
DETACH HERE
DETACH HERE
(Calendar year corporations — Due March 17, 2003) (Fiscal year filers – see instructions)
(Employees’ trust and IRA — Due April 15, 2003)
(Calendar year exempt organizations — Due May 15, 2003)
Payment Voucher for Automatic Extension
TAXABLE YEAR
CALIFORNIA FORM
2002
for Corporations and Exempt Organizations
3539 (CORP)
For calendar year 2002 or fiscal year beginning month _____ day ____ year 2002, 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 2002
353902104
EFT TAXPAYERS, DO NOT MAIL THIS FORM

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