Instructions For Form Ftb 3586 - 2016 Page 2
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2When to Make Payment
2b. Form FTB 3593. If the corporation or
Note: Form 100, 100W, or 100S filers
exempt organization expects to have an
that meet the requirements for filing form
If there is a balance due on the corporation’s
NOL in the 2017 taxable year and will
FTB 3593 may extend the time for payment
or exempt organization’s 2016 tax return,
carryback the NOL to the 2016 taxable year,
of taxes and are not subject to late payment
mail form FTB 3586 with the payment to the
it can reduce the amount to be remitted
penalties. However, the imposition of interest is
address listed under Instructions, number 4.
to the extent of the overpayment resulting
mandatory.
Payment of Tax Due Dates:
from the carryback, provided all other prior
Penalties and Interest
year tax liabilities have been fully paid.
Form 100 or 100W
Reduce the tax due amount on the 2016
If the corporation or exempt organization fails
Calendar Year April 15, 2017
Form 100, 100W, or 100S by the amount
to pay its total tax liability by the original due
Fiscal Year
15th day of the 4th month
of tax for which the time for payment is
date, the corporation or exempt organization
following the close of the
extended from form FTB 3593, line 6c, and
will incur a late payment penalty plus interest.
taxable year.
enter the result on the Amount of payment
The FTB may waive the late payment penalty
Form 100S
line of form FTB 3586.
based on reasonable cause. Reasonable cause
Calendar Year March 15, 2017
3. The information on form FTB 3586
is presumed when 90% of the tax shown
Fiscal Year
15th day of the 3rd month
should match the information that was
on the return, but not less than minimum
following the close of the
electronically transmitted to the FTB and the
franchise tax if applicable, is paid by the
taxable year.
information printed on the paper copy of
original due date of the return. However, the
Form 100 for farmers’ cooperative
the corporation’s or exempt organization’s
imposition of interest is mandatory.
Calendar Year September 15, 2017
2016 tax return.
If the corporation or exempt organization does
Fiscal Year
15th day of the 9th month
Using black or blue ink, make the check or
not file its California tax return by the extended
following the close of the
money order payable to the “Franchise Tax
due date, or the corporation’s powers, rights,
taxable year.
Board.” Write the California corporation
and privileges have been suspended or
Form 199
number, FEIN, CA SOS file number and
forfeited by the FTB or the CA SOS as of the
Calendar Year May 15, 2017
“2016 FTB 3586” on the check or money
original due date, the automatic extension
Fiscal Year
15th day of the 5th month
order. A penalty may be imposed if the
will not apply and a delinquency penalty plus
following the close of the
payment is returned by the bank for
interest will be assessed from the original due
taxable year.
insufficient funds.
date of the California tax return.
When the due date falls on a weekend or
Make all checks or money orders payable
If the corporation or exempt organization
holiday, the deadline to file and pay without
in U.S. dollars and drawn against a U.S.
is required to remit all of its payments
penalty is extended to the next business day.
financial institution.
electronically and pays by another method, a
Due to the federal Emancipation Day holiday
10% non‑compliance penalty will be assessed.
4. Attach the preprinted voucher or detach the
observed on April 17, 2017, tax returns filed
payment voucher on the prior page, only
and payments mailed or submitted on April 18,
if an amount is owed. Enclose, but do not
2017, will be considered timely.
staple, the payment with the voucher and
mail to:
FRANCHISE TAX BOARD
PO BOX 942857
SACRAMENTO CA 94257‑0531
Page 2 FTB 3586 Instructions 2016
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