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Combined Reports

this requirement. Those that do not meet these requirements and wish to

participate on a voluntary basis may do so

• If members of a combined unitary group have made or intend to make

If the corporation or exempt organization is paying through EFT, complete

an election to file a combined unitary group single return, only the key

the worksheet for the corporation’s or exempt organization’s records. Do

corporation designated to file the return should submit form FTB 3539.

Not Send The Payment Voucher. For more information, go to our Website

The key corporation must include payment of at least the minimum

at and search for EFT, call (916) 845-4025, or get FTB

franchise tax for each corporation of the combined unitary group that is

Pub. 3817, Electronic Funds Transfer Program Information Guide.

subject to the franchise tax in California.

• If members of a combined unitary group intend to file separate returns

Where to File

with the FTB, each member must submit its own form FTB 3539 if there is

an amount entered on line 3 of the Tax Payment Worksheet.

If tax is due and the corporation or exempt organization is not paying through

• If any member of a combined unitary group meets the requirements for

EFT, make a check or money order payable to the “Franchise Tax Board” for

mandatory EFT, all members must remit their payments through EFT,

the amount of the tax due. Write the California corporation number or FEIN

regardless of their filing election.

and 2007 FTB 3539 on the check or money order. Enclose, but do not staple,

the payment with the voucher and mail to:

Exempt Organizations

FRANCHISE TAX BOARD

PO BOX 942857

• Form 100 filers:

SACRAMENTO CA 94257-0551

The due dates for corporations also apply to the filing of Form 100,

California Corporation Franchise or Income Tax Return, by political action

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

committees and exempt homeowners’ associations.

a U.S. financial institution.

Political action committees and exempt homeowners’ associations that

Private Mail Box

file Form 100 should not enter the minimum franchise tax on line 1 of

Include the Private Mail Box (PMB) in the address field. Write the acronym

the Tax Payment Worksheet.

“PMB” first, then the box number. Example: 111 Main Street PMB 123.

• Form 199 Filers:

Penalties and Interest

Generally, Form 199, California Exempt Organization Annual Information

Return, requires a $10 filing fee to be paid with the return on the original

• If the corporation or exempt organization fails to pay its total tax

or extended due date.

liability by the original due date, a late payment penalty plus interest

Use form FTB 3539 only if paying the fee early. Enter the amount of the

will be added to the tax due. However, the late payment penalty may be

fee on line 3 of the Tax Payment Worksheet.

waived where 90% of the tax shown on the return is paid by the original

• Form 109 Filers:

due date of the return, but not less than minimum franchise tax, if

The due dates for filing Form 109, California Exempt Organization

applicable.

Business Income Return, depend on the type of organization filing the

• If the corporation or exempt organization does not file its CA tax return by

return. Employees’ pension trusts and IRAs (including education IRAs)

the extended due date, or the corporation’s powers, rights, and privileges

must file on or before the 15th day of the 4th month after the close of

have been suspended or forfeited by the FTB or the California SOS, as

their taxable year. All other exempt organizations (except homeowners’

of the original due date, the automatic extension will not apply and a

associations and political organizations) must file on or before the 15th

delinquency penalty plus interest will be assessed from the original due

day of the 5th month after the close of their taxable year.

date of the CA tax return.

• If the corporation or exempt organization is required to remit all

of its payments through EFT and pays by another method, a 10%

non-compliance penalty will be assessed.

TAX PAYMENT WORKSHEET FOR YOUR RECORDS

1 Total tentative tax. Include alternative minimum tax if applicable. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

2 Estimated tax payments including prior year overpayment applied as a credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

How to Complete the Tax Payment Worksheet

Line 2

Enter the estimated tax payments, including prior year overpayment applied

Line 1

as a credit. S corporations include any QSub annual tax payments.

Enter the total tentative tax, including the alternative minimum tax, if

applicable, for the taxable year.

Line 3

If the amount on line 2 is more than the amount on line 1, the payments

• If filing Form 100, Form 100W, or Form 100S, and subject to franchise

and credits are more than the tentative tax. The corporation or exempt

tax, the tentative tax may not be less than the minimum franchise

organization has no tax due. DO NOT SEND THE PAYMENT VOUCHER.

tax and Qualified Subchapter S Subsidiary (QSub) annual tax (S

The corporation or exempt organization will automatically qualify for an

corporations only).

extension if the California tax return is filed by the extended due date and

• If filing Form 100, Form 100W, or Form 100S, and subject to income

the corporation or exempt organization is in good standing with the FTB

tax, enter the amount of tax. Corporations subject to the income tax do

and California SOS.

not pay the minimum franchise tax.

Tax due. If the amount on line 1 is more than the amount on line 2, then

• If a corporation incorporates or qualifies to do business in California on

the corporation’s or exempt organization’s tentative tax is more than its

or after January 1, 2000, the corporation will compute its tax liability

payments and credits. The corporation or exempt organization has tax due.

for the first taxable year by multiplying its state net income by the

Subtract line 2 from line 1. Enter this amount on line 3 and on

appropriate tax rate and will not be subject to the minimum franchise

form FTB 3539.

tax. The corporation will become subject to minimum franchise tax

beginning in its second taxable year.

• If filing Form 109, enter the amount of tax. Form 109 filers are not

subject to the minimum franchise tax.

FTB 3539 Instructions 2007

California Form 3539 (Corp) Draft - Payment For Automatic Extension For Corporations And Exempt Organizations - 2007 Page 3

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