Form 3563 (541) - Payment Voucher For Automatic Extension For Fiduciaries - 2000

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Instructions for Form FTB 3563

Automatic Extension for Fiduciaries

General Information

have a letter from the Franchise Tax Board authorizing the exempt

status) use FTB 3539, Payment Voucher for Automatic Extension for

California does not require the filing of written extensions. If the estate

Corporations and Exempt Organizations.

or trust cannot file Form 541, California Fiduciary Income Tax Return, by

the due date, the estate or trust is granted an automatic six month

Penalties and Interest

extension. If the tax return is filed by the 15th day of the 10th month

following the close of the taxable year (fiscal year) or by October 15,

An extension of time to file the return is not an extension of time to pay

2001 (calendar year), the extension will apply.

the tax. If the estate or trust fails to pay its total tax liability by the

original date of the tax return, a late payment penalty and interest will be

Only use form FTB 3563 if:

added to the tax due. To avoid late payment penalties and interest, 100%

• The estate or trust cannot file Form 541 by the original due date;

of the estate’s or trust’s tax liability must be paid by the 15th day of the

and

4th month, following the close of the taxable year (fiscal year), or

• Tax is owed for 2000.

April 16, 2001 (calendar year). If after the tax return’s due date has

Use the worksheet below to determine if tax is owed.

passed, the estate or trust finds that its estimate of tax due was too low,

the estate or trust should pay the additional tax as soon as possible to

• If tax is not owed, there is nothing to file at this time and no need to

avoid further accumulation of penalties and interest. Pay the estimated

complete or mail this voucher.

additional tax with another form FTB 3563 voucher.

• If tax is owed, complete the voucher below. Mail in the voucher

along with your check or money order to the Franchise Tax Board by

If the estate’s or trust’s fiduciary tax return is not filed by the 15th day of

the 15th day of the 4th month (fiscal year), or April 16, 2001

the 10th month following the close of the taxable year (fiscal year) or

(calendar year) to avoid late payments.

October 15, 2001 (calendar year), the automatic extension will not apply

and a late filing penalty and interest will be assessed from the original

Note: Nonexempt charitable trusts (as described in Internal Revenue

due date of the tax return.

Code Section 4947(a)(1)), exempt pension trusts, and simple trusts (that

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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2 Payments and credits:

a California income tax withheld . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b California estimated tax payments and amount applied from the 1999

Form 541 or Form 541-QFT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

c Other payments and credits, including any tax payments made with any previous

form FTB 3563 voucher . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3 Total tax payments and credits. Add line 2a, line 2b, and line 2c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4 Tax due. Subtract line 3 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

•

If the amount on line 3 is more than the amount on line 1, the estate or trust has no tax due. DO NOT MAIL THE PAYMENT VOUCHER.

•

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’s or trust’s name, address, and

federal employer identification number (FEIN). 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 “2000 FTB 3563” on it. Mail the check or money order and the voucher to:

FRANCHISE TAX BOARD, PO BOX 942867, SACRAMENTO CA 94267-0051

•

If the tax return is filed by the 15th day of the 10th month following the close of the taxable year (fiscal year), or by October 15, 2001

(calendar year), the extension will apply.

Save the completed worksheet as a permanent part of the estate’s or trust’s tax records along with the copy of the tax return.