Form 3539 - Payment Voucher For Automatic Extension For Corporations And Exempt Organizations - 1998

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Instructions for Form FTB 3539
Automatic Extension for Corporations and Exempt Organizations
General Information
Electronic Funds Transfer (EFT)
If a corporation, including real estate investment trusts
Corporations or exempt organizations that meet certain
(REITs), real estate mortgage investment conduits (REMICs),
requirements must remit all of their payments through EFT
regulated investment companies (RICs) and limited liability
rather than by paper checks. Corporations or exempt
companies (LLCs) treated as corporations, or an exempt
organizations that remit an estimated tax payment or
organization in good standing cannot file its California tax
extension payment in excess of $20,000 or that have a total
return by the original due date, a seven month extension to
tax liability in excess of $80,000 in any income year
file will be allowed automatically without filing a written
beginning on or after January 1, 1995, must pay through
request. To qualify for the automatic extension, the
EFT. The FTB will notify corporations or exempt
corporation’s or exempt organization’s tax return must be
organizations that are subject to this requirement. If you are
filed by the extended due date. The corporation’s powers,
an EFT taxpayer, DO NOT USE THIS FORM. Those that
rights and privileges must not be suspended or forfeited by
wish to participate on a voluntary basis may do so. For more
the Franchise Tax Board (FTB) or the California Secretary of
information, call 1-800-852-2753 or get FTB Pub. 3817,
State (SOS) as of the original due date. The extended due
Electronic Funds Transfer Program Information Guide.
date for corporations is the 15th day of the 10th month
following the close of the income year (fiscal year filers) or
Where to File
October 15, 1999 (calendar year filers). The extended due
date for exempt organizations filing Form 199 or Form 109 is
If tax is due and the corporation or exempt organization is
the 15th day of the 12th month following the close of the
not required to use EFT, attach a check or money order for
taxable year (fiscal year filers) or December 15, 1999
the tax due to form FTB 3539. Write the California
(calendar year filers).
corporation number or FEIN and 1998 FTB 3539 on the
The extended due date for an employees’ trust defined in
check or money order. Mail only the voucher portion with
IRC Section 401(a) and an IRA filing Form 109 is the 15th
the payment to:
day of the 11th month after the end of the income year
FRANCHISE TAX BOARD
(fiscal year filers) or November 15, 1999 (calendar year
PO BOX 942857
filers).
SACRAMENTO CA 94257-0551
An extension of time to file the tax return is not an extension
of time to pay the tax. To avoid late payment penalties and
Penalties and Interest
interest, 100% of the tax liability must be paid by the 15th
day of the 3rd month (fiscal year corporations), or the 15th
If the corporation or exempt organization fails to pay its total
day of the 5th month (fiscal year exempt organizations)
tax by the original due date, a late payment penalty plus
following the close of the income year or March 15, 1999
interest will be added to the tax due. If the corporation or
(calendar year corporations), or May 17, 1999 (calendar year
exempt organization does not file its return by the extended
exempt organizations). Employees’ trusts and IRAs must pay
due date, or the corporation’s powers, rights and privileges
100% of the tax liability by the 15th day of the 4th month
have been suspended or forfeited by the FTB or the
after the end of the income year.
California SOS, as of the original due date, the automatic
Complete the Tax Payment Worksheet on Side 2 to see if
extension will not apply and a late filing penalty plus interest
additional tax is due. Send in the voucher only if a
will be assessed from the original due date of the return.
payment is due.
Save the completed worksheet as a permanent part of the
corporation’s or exempt organization’s tax records along with
a copy of the return.
DETACH HERE
(Calendar year corporations — Due March 15, 1999)
(Employees’ trust and IRA — Due April 15, 1999)
(Calendar year exempt organizations — Due May 17, 1999)
YEAR
Payment Voucher for Automatic Extension
CALIFORNIA FORM
1998
for Corporations and Exempt Organizations
3539
For calendar year 1998 or fiscal year beginning month _______ day ______ year 1998, and ending month _______ day ______ year _______ .
California corporation number
Federal employer identification number
Tax
C
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due
Corporation/Exempt organization name
O
R
Address
Type of form filed.
Form 100
Form 109
P
City
State
ZIP Code
Form 100S
Form 199
IF NO PAYMENT IS DUE, DO NOT FILE THIS FORM
Payment Voucher 5
353998109
FTB 3539 1998 Side 1
EFT TAXPAYERS, DO NOT USE THIS FORM

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