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Instructions for Form FTB 3539

Payment for Automatic Extension for Corporations and Exempt Organizations

What’s New

Make all checks or money orders payable in U.S. dollars and drawn against

a U.S. financial institution.

Round Cents to Dollars – Beginning with the 2007 tax forms, round cents

to the nearest whole dollar. For example, round $50.50 up to $51 or round

If a corporation (including real estate investment trusts (REITs), real

$25.49 down to $25.

estate mortgage investment conduits (REMICs), regulated investment

companies (RICs), limited liability companies (LLCs) electing to be treated

General Information

as corporations, or an exempt organization in good standing) cannot file

its CA tax return by the original due date, a seven-month extension to file

Use form FTB 3539 only if the following apply:

is granted without submitting a written request. To qualify for the automatic

• The corporation or exempt organization cannot file its 2007 California

extension, the corporation or exempt organization must file its CA tax return

(CA) tax return by the original due date.

by the extended due date and its powers, rights, and privileges must not be

• The corporation or exempt organization owes tax for the 2007 taxable

suspended or forfeited by the FTB or the California Secretary of State (SOS)

year.

as of the original due date.

Use the worksheet on the following page to determine if the corporation or

Electronic Funds Transfer (EFT)

exempt organization owes tax.

• If the corporation or exempt organization does not owe tax, there is

Corporations or exempt organizations that meet certain requirements must

nothing to file at this time. Do not complete this voucher. However, the

remit all of their payments through EFT rather than by paper checks or

corporation or exempt organization must file its return by the extended

money orders to avoid the EFT penalty.

due date listed below.

• If the corporation or exempt organization owes tax, complete the voucher

Corporations or exempt organizations that remit an estimated tax payment

and mail it along with the check or money order to the Franchise Tax

or extension payment in excess of $20,000 or that have a total tax liability

Board (FTB) by the original due date to avoid penalties and interest. See

in excess of $80,000 must remit all of their payments through EFT. The

Penalties and Interest on next page for more information.

FTB notifies corporations or exempt organizations that are subject to

Continued on next page

Payment of Tax Dates:

To avoid late payment penalties and interest, 100% of the tax liability must be paid by the following dates (see item 4 for exception):

Form Filed

Calendar Year Filers

Fiscal Year Filers: 15th day of the

• Form 100, 100S, or 100W

• March 17, 2008

• 3rd month following the close of the taxable year

• Form 100 for farmers’ cooperative

• September 15, 2008

• 9th month following the close of the taxable year

• Form 199 or 109, generally

• May 15, 2008

• 5th month following the close of the taxable year

• Form 109 for employee’s trust

• April 17, 2008

• 4th month following the close of the taxable year

(IRC 401(a)) or IRA

Extended Dates:

The extended date for filing is as follows:

Form Filed

Calendar Year Filers

Fiscal Year Filers: 15th day of the

• Form 100, 100S, or 100W

• October 15, 2008

• 10th month following the close of the taxable year

• Form 100 for farmers’ cooperative

• April 15, 2009

• 16th month following the close of the taxable year

• Form 199 or 109, generally

• December 15, 2008

• 12th month following the close of the taxable year

• Form 109 for employee’s trust

• November 17, 2008

• 11th month following the close of the taxable year

(IRC 401(a)) or IRA

1. An extension of time to file the CA tax return is not an extension of time to pay the tax.

2. When the due date falls on a weekend or holiday, the deadline to file and pay without penalty is extended to the next business day.

3. Save the completed worksheet as a permanent part of the corporation’s or exempt organization’s tax records along with a copy of the CA tax return.

4. The late payment penalty may be waived where 90% of the tax shown on the return is paid by the original due date of the return, but not less than the

minimum franchise tax, if applicable.



DETACH HErE

IF No PAYMENT IS DUE, Do NoT MAIl THIS ForM

(Calendar year corporations — Due March 17, 2008) (Fiscal year filers – see instructions)

(Employees’ trust and IRA — File and Pay by April 15, 2008)

(Calendar year exempt organizations — Due May 15, 2008)

Payment for Automatic Extension

TAXABlE YEAr

CAlIForNIA ForM

2007

3539 (CORP)

for Corps and Exempt Orgs

For calendar year 2007 or fiscal year beginning month _____ day ____ year _____, and ending month _____ day ____ year ______ .

California corporation number

FEIN

Entity will file.

 Form 100, Form 100W, or Form 100S

 Form 109

 Form 199

Corporation/exempt organization name

Address (including suite, room, or PMB no.)

City

State

ZIP Code

Amount of payment

Contact telephone no.

IF NO PAYMENT IS DuE, DO NOT MAIL FORM THIS FORM

(

)

FTB 3539 2007

6141073

EFT TAXPAYERS, DO NOT MAIL THIS FORM

California Form 3539 (Corp) Draft - Payment For Automatic Extension For Corporations And Exempt Organizations - 2007 Page 2

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