Form 3539 - Payment Voucher For Automatic Extension For Corporations And Exempt Organizations - 1998 Page 2
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2TAX PAYMENT WORKSHEET FOR YOUR RECORDS
1 Total tentative tax. Include alternative minimum tax if applicable. See instructions . . . . . . . . . . . . . . . . . . . .
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2 Estimated tax payments including prior year overpayment applied as a credit
. . . . . . . . . . . . . . . . . . . . . .
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3 Tax Due. If line 2 is more than line 1, see instructions. If line 1 is more than line 2, subtract line 2 from line 1.
Enter the result here and on form FTB 3539 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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Combined Reports
How to Complete the Tax Payment Worksheet
If members of a combined unitary group have made or
Line 1 - Enter the total tentative tax, including the alternative
intend to make an election to file a Combined Unitary Group
minimum tax for the income year.
•
Single Return, only the key corporation designated to file the
If filing Form 100 or Form 100S, the tentative tax may
return should submit form FTB 3539. The key corporation
not be less than the minimum franchise tax and
must include payment of at least the minimum franchise tax
Qualified Subchapter S Subsidiary (QSSS) annual tax
for each corporation of the combined unitary group that is
(S corporations only).
subject to the franchise tax in California.
•
If filing Form 109, enter the amount of tax. Form 109
If members of a combined unitary group intend to file
filers are not subject to the minimum franchise tax.
separate returns with the FTB, each member must submit its
•
Qualified New Corporation
own form FTB 3539 if there is an amount entered on line 3
If the corporation was a qualified new corporation
of the worksheet.
(QNC) and paid:
•
$600 prepayment minimum tax to the SOS for
Exempt Organizations
income years commencing on or after January 1,
1997 and before January 1, 1999; or
•
•
Form 100 filers:
$300 prepayment minimum tax to the SOS for
The due dates for corporations also apply to the filing of
income years commencing on or after
Form 100, California Corporation Franchise or Income
January 1, 1999; and/or
•
Tax Return, by political action committees and
$500 minimum franchise tax for its 2nd taxable
exempt homeowners’ associations.
year, for income years beginning on or after
Political action committees and exempt homeowners’
January 1, 1999, for corporations that incorporate
associations that file Form 100 should not enter the
on or after January 1, 1999; and
minimum franchise tax on line 1 of the Tax Payment
during the income year the corporation did not meet
Worksheet.
the QNC criteria (see below), then include the
•
Form 199 Filers:
appropriate amount(s) on line 1:
•
Generally, Form 199, California Exempt Organization
$200, if the corporation paid the $600 prepayment
Annual Information Return, requires a $10 filing fee to be
tax to SOS; or
•
paid with the return on the original or extended due date.
$500, if the corporation paid the $300 prepayment
Use form FTB 3539 only if paying the fee early. Enter the
tax to SOS; and/or
•
amount of the fee on line 3 of the Tax Payment
$300, if the corporation paid the $500 minimum
Worksheet.
franchise tax for its 2nd taxable year.
•
Form 109 Filers:
A qualified new corporation is a corporation that:
•
The due dates for filing Form 109, California Exempt
Reasonably estimates it will have gross receipts,
Organization Business Income Tax Return, depend
less returns and allowances, reportable to
on the type of organization filing the return. Employees’
California of $1 million or less during the income
pension trusts and IRAs (including education IRAs) must
year; and
•
file on or before the 15th day of the 4th month after
Reasonably estimates it will have tax liability that
the close of their income year. All other exempt
does not exceed $800; and
•
organizations (except homeowners’ associations and
Did not begin business operations as a sole
political organizations) must file on or before the
proprietorship, a partnership, or any other form of
15th day of the 5th month after the close of their income
business entity; and
•
year.
Began business operations at or after the time of
its incorporation.
Line 2 - Enter the estimated tax payments, including prior year
overpayment applied as a credit. Also include any QSSS
annual tax payments (S corporations only).
Line 3 - Tax due. If the amount on line 2 is more than the amount on
line 1, the payments and credits are more than the tax. The
corporation or exempt organization has no tax due. DO NOT
SEND THE PAYMENT VOUCHER. The corporation or
exempt organization will automatically qualify for an
extension if the tax return is filed by the extended due date.
If the amount on line 1 is more than the amount on line 2,
then the corporation’s or exempt organization’s tax is more
than its payments and credits. The corporation or exempt
organization has tax due.
Subtract line 2 from line 1. Enter this amount on line 3 below
and on form FTB 3539.
Side 2 FTB 3539 1998
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