California Form 3563 - Payment Voucher For Automatic Extensions For Fiduciaries - 1998
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1Instructions for form FTB 3563
Automatic Extension for Fiduciaries
General Information
Note: Simple trusts that have received a letter from the Franchise Tax
Board granting exemption from tax under Section 23701d are
If the estate or trust cannot file its California fiduciary return by the
considered to be corporations for tax purposes and should, therefore,
15th day of the fourth month following the close of the taxable year
use form FTB 3539, Payment Voucher for Automatic Extension for
(fiscal year filers) or April 15, 1999 (calendar year filers), it may file its
Corporations and Exempt Organizations. Get the instructions for
fiduciary return on or before the 15th day of the tenth month following
that form.
the close of the taxable year (fiscal year filers) or October 15, 1999
(calendar year filers), without filing a written request for extension.
Penalties And Interest
However, to avoid late payment penalties and interest, 100% of the
estate’s or trust’s tax liability (including a Real Estate Mortgage
Remember, an extension of time to file the estate’s or trust’s fiduciary
Investment Conduit’s [REMIC’s] $800 annual tax) must be paid by the
return is not an extension of time to pay the tax. If the estate or trust
15th day of the fourth month following the close of the taxable year
fails to pay its total tax liability (including a REMIC’s $800 annual tax)
(fiscal year filers) or April 15, 1999 (calendar year filers).
by the 15th day of the fourth month following the close of the taxable
year (fiscal year filers) or April 15, 1999 (calendar year filers), a late
Nonexempt charitable trusts, described in the Internal Revenue Code
payment penalty plus interest will be added to the tax due. If after the
(IRC) Section 4947(a)(1) and exempt pension trusts, should use form
15th day of the fourth month following the close of the taxable year
FTB 3539.
(fiscal year filers) or April 15, 1999 (calendar year filers), the estate or
Complete the tax payment worksheet below to see if any additional
trust finds that its estimate of tax due was too low, the estate or trust
taxes are due. Send in the voucher only if a payment is due.
should pay the additional tax as soon as possible to avoid further
Save the completed worksheet as a permanent part of the
accumulation of penalties and interest. Pay the estimated additional
estate’s or trust’s tax records along with the copy of the return.
tax with another form FTB 3563 voucher.
If the estate’s or trust’s fiduciary return is not filed by the 15th day of
the 10th month following the close of the taxable year (fiscal year
filers) or October 15, 1999 (calendar year filers), the automatic
extension will not apply and a late filing penalty and interest will be
assessed from the original due date of the 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 27 or Form 541-QFT, line 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
2 Payments and credits:
a California income tax withheld. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2a
b California estimated tax payments and amount applied from your 1997
Form 541 or Form 541-QFT. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2b
c Other payments and credits, including any tax payments made with any previous
form FTB 3563 voucher
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2c
3 Total tax payments and credits. Add line 2a, line 2b, and line 2c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
4 Tax due . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
• If the amount on line 3 is more than the amount on line 1, the estate or trust has no tax due. DO NOT SEND THE PAYMENT VOUCHER.
• If the return is filed by the 15th day of the tenth month following the close of the taxable year (fiscal year filers), or by October 15, 1999
(calendar year filers), the return will qualify for an extension.
• 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 in the ‘‘Amount of Payment’’ box on the form FTB 3563 voucher below. Fill in the estate or trust’s name, address, and
federal employer identification number (FEIN) and separate the voucher from this page where it says ‘‘DETACH HERE.’’ Make a check or money
order payable to ‘‘Franchise Tax Board,’’ and write the FEIN and ‘‘1998 Form 3563’’ on it. Mail your check or money order and the voucher
to: FRANCHISE TAX BOARD, PO BOX 942867, SACRAMENTO CA 94267-0051
DETACH HERE
TAXABLE YEAR
Payment Voucher for
CALIFORNIA FORM
1998
Automatic Extension for Fiduciaries
3563
For calendar year 1998 or fiscal year beginning month _______ day ______ year 1998, and ending month _______ day ______ year _______
Name of estate or trust
FEIN
Name and title of fiduciary
5
Present address (number and street including suite number, PO Box or rural route)
4
City, town or post office
State
ZIP Code
1
Amount of payment
IF NO PAYMENT IS DUE, DO NOT FILE THIS FORM
(Calendar year —
MAIL TO:
FRANCHISE TAX BOARD
Due April 15, 1999)
,
,
,
,
•
•
PO BOX 942867
Payment Voucher 5
SACRAMENTO CA 94267-0051
356398109
FTB 3563 1998
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