Form 3586 Draft - Payment Voucher For Corporation E-Filed Returns - 2008 Page 2
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1
2Instructions for Form FTB 3586
Payment Voucher for Corporation Electronically Filed (e-filed) Returns
General Information
When to Make Payment
• Contact telephone number
If a change to the information is needed, use
Use form FTB 3586, Payment Voucher for
If there is a balance due on the corporation’s 2008
a black or blue ink pen to draw a line through
Corporation e‑filed Returns, to pay the tax due
tax return, send form FTB 3586 with the payment
the incorrect information and clearly print the
only if the corporation meets all of the following:
to the address listed under Specific Instructions,
new information. Scanning machines may not
item 4.
• Files its tax return electronically
be able to read other colors of ink. Then, go to
• Has a balance due
Payment of Tax Due Dates:
number 3.
• Remits payment with a check or money order
2. If there is a balance due, complete the
Form 100, 100W, or 100S
• Is not required to remit payment through EFT
voucher at the bottom of this page. Print
Calendar Year
March 16, 2009
the corporation’s name, address, California
Round Cents To Dollars. Round cents to the
Fiscal Year
15th day of the 3rd
corporation number, federal employer
nearest whole dollar. For example, round $50.50
month following the close
identification number (FEIN), contact
up to $51 or round $25.49 down to $25.
of the taxable year.
telephone number, and amount of payment in
Form 100 for farmers’ cooperative
Private Mail Box.
Include the Private Mail Box
the space provided. Print corporation’s name
Calendar Year
September 15, 2009
(PMB) in the address field. Write “PMB” first,
and address in CAPITAL LETTERS. Use a
Fiscal Year
15th day of the 9th month
then the box number. Example: 111 Main Street
black or blue ink pen. Scanning machines may
following the close of the
PMB 123.
not be able to read other colors of ink.
taxable year.
Electronic Funds Transfer (EFT)
Verify that the following information is
When the due date falls on a weekend or holiday,
complete:
the deadline to file and pay without penalty is
Corporations that meet certain requirements must
• Corporation’s name and address
extended to the next business day.
remit all of their payments through EFT rather
• California corporation number
than by paper checks or money orders to avoid
Penalties and Interest
• FEIN
the EFT penalty.
• Amount of payment
Corporations that remit an estimated tax payment
If the corporation fails to pay its total tax liability
• Contact telephone number
by the original due date, the corporation will
or extension payment in excess of $20,000 or
The information on form FTB 3586 should
incur a late payment penalty plus interest. If the
have a total tax liability in excess of $80,000
match the information that was electronically
corporation paid at least 90% of the tax shown on
must remit all of their payments through EFT. The
transmitted to the FTB and the information
Franchise Tax Board (FTB) will notify corporations
the return by the original due date of the return,
printed on the paper copy of the corporation’s
but not less than the minimum franchise tax, if
that are subject to this requirement. Those that
2008 tax return.
applicable, the FTB will waive the penalty based
do not meet these requirements and wish to
3. Make the check or money order payable to the
on reasonable cause. However, the imposition of
participate on a voluntary basis may do so.
“Franchise Tax Board.” Write the corporation
interest is mandatory.
If the corporation pays through EFT, do not send
number, or FEIN and “2008 FTB 3586” on
the payment voucher. For more information, go to
As of the original due date, the automatic
the check or money order. A penalty may
extension will not apply and the corporation will
our website at ftb.ca.gov and search for EFT, call
be imposed if the corporation payment is
incur a delinquency penalty plus interest from
(916) 845‑4025, or get FTB Pub. 3817, Electronic
returned by the bank for insufficient funds.
the original due date of the California tax return if
Funds Transfer Program Information Guide.
Make all checks or money orders payable in
either of the following is true:
Specific Instructions
U.S. dollars and drawn against a U.S. financial
• The corporation does not file its California tax
institution.
return by the extended due date.
Is form FTB 3586 preprinted with the
4. Detach the payment voucher from the bottom
• The corporation’s powers, rights, and privi‑
corporation’s information?
of this page, only if an amount is owed.
leges have been suspended or forfeited by the
Enclose, but do not staple, the payment with
Yes. Go to number 1.
No. Go to number 2.
FTB or the California Secretary of State.
the voucher and mail to:
1. Verify that the following information is correct
If the corporation is required to remit all of its
FRANCHISE TAX BOARD
before writing the check or money order:
payments through EFT and pays by another
PO BOX 942857
• Corporation’s name and address
method, the corporation will incur a 10%
SACRAMENTO CA 94257‑0531
• California corporation number
noncompliance penalty.
Do not send a paper copy of the corporation
• Federal employer identification number
tax return to the FTB. Keep it for the
(FEIN)
corporation’s records.
• Amount of payment
IF NO PAYMENT IS DUE, DO NOT MAIL THIS FORM
DETACH HERE
DETACH HERE
Fiscal year: see instructions.
Calendar year: File and Pay by March 16, 2009.
Payment Voucher for
CALIFORNIA FORM
TAXABLE YEAR
2008
3586 (e-file)
Corporation e-filed Returns
For calendar year 2008 or fiscal year beginning month _____ day ____ year _____, and ending month _____ day ____ year ____ .
California corporation number
FEIN
-
Corporation name
Address (including suite, room, or PMB no.)
City
State
ZIP Code
-
Contact telephone no.
Do not send copy of return
Amount of payment
-
with payment voucher.
(
)
.
,
,
00
FTB 3586 2008
6181083
EFT TAXPAYER, DO NOT USE THIS FORM
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