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Instructions for Form FTB 3539

Payment for Automatic Extension for Corporations and Exempt Organizations

General Information

information. If the corporation or exempt organization will not pay the tax due

electronically, complete form FTB 3539, make a check or money order, using

Use form FTB 3539, Payment for Automatic Extension for Corps and Exempt

black or blue ink, and mail them to the FTB by the original due date of the

Orgs, only if both of the following apply:

return to avoid late payment penalties and interest. For more information, see

•

The corporation or exempt organization cannot file its 2012 California (C A) tax

Penalties and Interest section on the next page.

return by the original due date.

Make all checks or money orders payable in U.S. dollars and drawn against a

•

The corporation or exempt organization owes tax for the 2012 taxable year.

U.S. financial institution.

If a limited liability companies (LLCs) elects to be taxed as a corporation for

If a corporation (including real estate investment trusts (R E I Ts), real estate

federal tax purposes, the LLC must file Form FTB 3539, and enter the California

mortgage investment conduits (R E M I Cs), regulated investment companies

corporation number, Federal Employer Identification Number (FEIN), and

(R I Cs), L L Cs electing to be treated as corporations, or an exempt organization

California Secretary of State (CA SOS) file number, if applicable, in the space

in good standing) cannot file its C A tax return by the original due date, a seven-

provided. The Franchise Tax Board (FTB) will (1) assign an identification

month extension to file is granted without submitting a written request. To qualify

number to an LLC that files as a corporation, and (2) notify the LLC with the

for the automatic extension, the corporation or exempt organization must file its

identification number upon receipt of the first estimated tax payment, tax

CA tax return by the extended due date and its powers, rights, and privileges must

payment, or the first tax return. The LLC will be subject to the applicable

not be suspended or forfeited by the FTB or the CA S O S as of the original due

provisions of the Corporation Tax Law and should be considered a corporation

date.

for purpose of all instructions unless otherwise indicated.

Electronic Funds Transfer

Use the worksheet on the next page to determine if the corporation or exempt

organization owes tax.

Corporations or exempt organizations remitting an estimated tax payment

•

If the corporation or exempt organization does not owe tax, do not file form

or extension payment in excess of $20,000 or having a total tax liability in

FTB 3539. However, the corporation or exempt organization must file its return

excess of $80,000 must remit all of their payments through EFT or Web

by the extended due date listed below.

Pay. Once a corporation or an exempt organization meets the threshold, all

•

If the corporation or exempt organization owes tax and is required to

subsequent payments regardless of amount, tax type, or taxable year must be

pay electronically, see Electronic Funds Transfer (EFT) section for more

continued on next page

Payment of Tax Dates:

To avoid late payment penalties and interest, 100% of the tax liability must be paid by the following dates (see item 4 below for exception):

Form Filed

Calendar Year Filers

Fiscal Year Filers: 15th day of the

•

Form 100, 100W, or 100S

•

March 15, 2013

•

3rd month following the close of the taxable year

•

Form 100 for farmers’ cooperative

•

September 16, 2013

•

9th month following the close of the taxable year

•

Form 199 or 109, generally

•

May 15, 2013

•

5th month following the close of the taxable year

•

Form 109 for employee’s trust

•

April 15, 2013

•

4th month following the close of the taxable year

(IRC 401(a)) or IRA

Extended Filing Dates:

The extended date for filing the return is as follows:

Form Filed

Calendar Year Filers

Fiscal Year Filers: 15th day of the

•

Form 100, 100W, or 100S

•

October 15, 2013

•

10th month following the close of the taxable year

•

Form 100 for farmers’ cooperative

•

April 15, 2014

•

16th month following the close of the taxable year

•

Form 199 or 109, generally

•

December 16, 2013

•

12th month following the close of the taxable year

•

Form 109 for employee’s trust

•

November 15, 2013

•

11th month following the close of the taxable year

(IRC 401(a)) or IRA

1. An extension of time to file the C A 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, on next page, as a permanent part of the corporation’s or exempt organization’s tax records, along with a copy of the C A tax return.

4. The FTB may waive the late payment penalty based on reasonable cause if 90% of the tax shown on the return is paid by the original due date of the return, but

not less than the minimum franchise tax if applicable.

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DETACH HERE

IF NO PAYMENT IS DUE OR PAID ELECTRONICALLY, DO NOT MAIL THIS FORM

(Calendar year corporations — File and Pay by March 15, 2013) (Fiscal year filers – See instructions)

(Employees’ trust and I R A — File and Pay by April 15, 2013)

(Calendar year exempt organizations — File and Pay by May 15, 2013)

Payment for Automatic Extension

TAXABLE YEAR

CALIFORNIA FORM

2012

3539 (C O R P)