Form 5805 Advance Draft - Underpayment Of Estimated Tax By Individuals And Fiduciaries - 2009

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Underpayment of Estimated Tax
CALIFORNIA  FORM
TAXABLE  YEAR
5805
2009
by Individuals and Fiduciaries
Attach this form to the back of your Forms 540/540A, Long Form 540NR, or Form 541. Also, fill in the circle for underpayment of 
  e stimated tax located on Forms 540/540A, line 113; Long Form 540NR, line 123; or Form 541, line 42, whichever applies.
Name(s) as shown on return
SSN, ITIN, or FEIN
IMPORTANT: In most cases, the Franchise Tax Board (FTB) can figure the penalty for you and you do not have to complete this form. See General 
Information B.
If you meet any of the following conditions, you do not owe a penalty for underpayment of estimated tax. Do not complete or file this form if:
•  The amount of your tax liability (not including tax on lump-sum distributions) less credits (including the withholding credit) but not including 
estimated tax payments for either 2008 or 2009 was less than $500 (or less than $250 if married/RDP filing a separate return).
•  Your 2008 return was for a full 12 months (or would have been if you were required to file) and you did not have any tax liability on that return.
•  The amount of your withholding plus your estimated tax payments, if paid in the required installments, is at least 90% of the tax shown on 
your 2009 return or 100% of the tax shown on your 2008 return (110% if AGI was more than $150,000 or $75,000 if married/RDP filing a 
separate return) and you are not using the annualized income installment method. Taxpayers with AGI equal to or greater than $1,000,000 (or 
$500,000 if married/RDP filing a separate return), must use the tax shown on their 2009 tax return.
Part I Questions. All filers must complete this part.
  Are you requesting a waiver of the penalty? If “Yes,” provide an explanation below and be sure to fill in the circle on Forms 540/540A, line 113; 
Long Form 540NR, line 123; or Form 541, line 42. If you need additional space, attach a statement. 
See General Information C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Yes 
No
2  Did you use the annualized income installment method? If “Yes,” see instructions for Part III and be sure to fill in the circle on 
Forms 540/540A, line 113; Long Form 540NR, line 123; or Form 541, line 42  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Yes 
No
3  Was your California withholding not withheld in equal installments and are you able to show the actual amounts withheld 
per period and the actual dates withheld? .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Yes 
No
N/A
If “Yes,” enter the actual uneven amounts withheld on the spaces provided below.: 
4/15/09  $ ________________;  6/15/09  $ ________________;  9/15/09  $ ________________;  1/15/10  $ ________________ .
4  For estates and trusts: Was the date of death less than two years from the end of the taxable year? See General Information E  . . . . . . . . 4
Yes 
No
Part II  Required Annual Payment. All filers must complete this part.
00
  Current year tax. Enter your 2009 tax after credits. See instructions  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

00
2  Multiply line 1 by 90% (.90)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
00
3  Withholding taxes. Do not include any estimated tax payments on this line. See instructions  . . . . . . . . . . . . . . . . . . . . . . . .
3
4  Subtract line 3 from line 1. If less than $500 (or less than $250 if married/RDP filing a separate return), stop here. 
00
You do not owe the penalty. Do not file form FTB 5805  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
5  Enter the tax shown on your 2008 tax return (110% (1.10) of that amount if the adjusted gross income shown on that 
return is more than $150,000, or if married/RDP filing a separate return for 2009, more than $75,000). See instructions  . .
5
00
6  Required annual payment. Enter the smaller of line 2 or line 5. (If your California AGI is equal to or greater than 
00
$1,000,000/$500,000 for married/RDP filing a separate return, use line 2)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
Short Method
Caution:  See the instructions to find out if you can use the short method. If you answered “Yes’’ to Question 2 in Part I, skip this part and go to Part III. 
If you answered “No’’ to Question 2 in Part I and you cannot use the short method, go to Worksheet II in the instructions (page 4).
7  Enter the amount, if any, from Part II, line 3 above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7
00
00
8  Enter the total amount, if any, of estimated tax payments you made  . . . . . . . . . . . . . . . . . . .
8
00
9  Add line 7 and line 8  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9
0  Total underpayment for the year. Subtract line 9 from line 6. If zero or less, stop here. You do not owe the 
00
penalty. Do not file form FTB 5805  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
0
00
  Multiply line 10 by .0329723 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2  •  If the amount on line 10 was paid on or after 4/15/10, enter -0-. 
• If the amount on line 10 was paid before 4/15/10, enter the result of the following computation:
Amount on 
Number of days paid
00
line 10 
X 
before 4/15/10 
X  
.00011  . . . . . . . . . . . . . . . . . . . . . . . .   2 
3  PENALTY. Subtract line 12 from line 11. Enter the result here and on Forms 540/540A, line 113; 
00
Long Form 540NR, line 123; or Form 541, line 42. Also fill in the circle for  “FTB 5805.’’    . . . . . . . . . . . . . . . . . . . . . . . . .   3
FTB 5805  2009  Side 
7671093

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