Instructions For Form 540 - California Resident Income Tax Return - 2013 Page 8
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11Instructions: Form 540
e-file at ftb.ca.gov
Worksheet, Line 6, Credit for Tax Paid to Another State
To avoid a late filing penalty, file your Form 540 by the extended due date
even if you cannot pay the amount you owe.
• This is a credit for tax paid to other states on purchases reported on Line
1. You can claim a credit up to the amount of tax that would have been
Mandatory Electronic Payments. You are required to remit all your
due if the purchase had been made in California. For example, if you paid
payments electronically once you make an estimate or extension payment
$8.00 sales tax to another state for a purchase, and would have paid
exceeding $20,000 or you file an original return with a total tax liability over
$6.00 in California, you can claim a credit of only $6.00 for that purchase.
$80,000. Once you meet this threshold, all subsequent payments regardless
of amount, tax type, or taxable year must be remitted electronically. The
Estimated Use Tax Lookup Table
first payment that would trigger the mandatory e-pay requirement does not
have to be made electronically. Individuals that do not send the payment
You may use the Estimated Use Tax Lookup Table to estimate and report
electronically will be subject to a 1% noncompliance penalty.
the use tax due on individual non-business items you purchased for less
than $1,000 each. This option is only available if you are permitted to report
You can request a waiver from mandatory e-pay if one or more of the
use tax on your income tax return and you are not required to use the Use
following is true:
Tax Worksheet to calculate the use tax owed on all your purchases. Simply
• You have not made an estimated tax or extension payment in excess of
include the use tax liability that corresponds to your California Adjusted
$20,000 during the current or previous taxable year.
Gross Income (found on line 17) and enter it on line 95. You will not be
• Your total tax liability reported for the previous taxable year did not
assessed additional use tax on the individual non-business items you
exceed $80,000.
purchased for less than $1,000 each.
• The amount you paid is not representative of your total tax liability.
You may not use the Estimated Use Tax Lookup Table to estimate and
Electronic payments can be made using Web Pay on FTB’s website,
report the use tax due on purchases of items for use in your business or
electronic funds withdrawal (EFW) as part of the e-file return, or your credit
on purchases of individual non-business items you purchased for $1,000
card. For more information or to obtain the waiver form, go to ftb.ca.gov
or more each. See the instructions for the Use Tax Worksheet if you have
and search for mandatory epay.
a combination of purchases of individual non-business items for less than
Payment Options
$1,000 each and purchases of individual non-business items for $1,000 or
more.
• Electronic Funds Withdrawal – Instead of paying by check or money
order, use this convenient option if you e-file. Simply provide your bank
Adjusted Gross Income (AGI) Range
Use Tax Liability
information, amount you want to pay, and the date you want the balance
due to be withdrawn from your account. Your tax preparation software
Less Than $10,000
$2
will offer this option.
$10,000
to
$19,999
$5
• Web Pay – Pay the amount you owe using our secure online payment
$20,000
to
$29,999
$8
service. Go to ftb.ca.gov for more information.
$30,000
to
$39,999
$11
• Credit Card – Use your Discover, MasterCard, Visa, or American Express
$40,000
to
$49,999
$15
card to pay your tax. If you pay by credit card, do not mail form FTB 3519
$50,000
to
$59,999
$18
to us. Call 800.272.9829 or go to the Official Payments Corp. website
$60,000
to
$69,999
$21
at , and use the jurisdiction code 1555. Official
$70,000
to
$79,999
$25
Payments Corp. charges a convenience fee for using this service.
$80,000
to
$89,999
$28
• Check or Money Order – Using black or blue ink, make your check or
$90,000
to
$99,999
$31
money order payable to the “Franchise Tax Board.” Do not send cash.
$100,000
to
$124,999
$37
Write your SSN or ITIN and “2013 Form 540” as applicable on the check or
$125,000
to
$149,999
$45
money order. Enclose, but do not staple, your payment with your tax return.
$150,000
to
$174,999
$53
Make all checks or money orders payable in U.S. dollars and drawn
$175,000
to
$199,999
$61
against a U.S. financial institution. Do not combine your 2013 tax
payment and any 2014 estimated tax payment in the same check.
More than $199,999 – Multiply AGI by 0.033% (.00033)
Prepare two separate checks and mail each in a separate envelope.
Enter your use tax liability on Line 4 of the worksheet or if you have no single
If you e-filed your tax return, mail your check or money order with form
purchase over $999.99 then enter the amount on Line 95 of your income tax
FTB 3582, Payment Voucher for Individual e-filed Returns. Do not mail a
return.
copy of your e-filed tax return.
Contributions
A penalty may be imposed if your check is returned by your bank for
insufficient funds.
You can make voluntary contributions to the funds listed on Side 4. See
Paying by Credit Card – Whether you e-file or file by mail, use your
page 23 for a description of the funds.
Discover, MasterCard, Visa, or American Express card to pay your personal
You may also contribute any amount to the State Parks Protection Fund/
income taxes (tax return balance due, extension payment, estimated tax
Parks Pass Purchase. To receive a single annual park pass, your contribution
payment, or tax due with bill notice). There is a convenience fee for this
must equal or exceed $150. When applicable, FTB will forward your name
service. This fee is paid directly to Official Payments Corp. based on the
and address from your tax return to the Department of Parks and Recreation
amount of your tax payment.
(DPR) who will issue a single Vehicle Day Use Annual Pass to you. Only
Convenience Fee
one pass will be provided per tax return. You may contact DPR directly to
• 2.30% of the tax amount charged (rounded to the nearest cent)
purchase additional passes. If there is an error on your tax return in the
• Minimum fee: $1
computation of total contributions or if we disallow the contribution you
requested because there is no credit available for the tax year, your name and
Example:
address will not be forwarded to DPR. Any contribution less than $150 will
Tax Payment = $753.56 Convenience Fee = $17.33
be treated as a voluntary contribution and may be deducted as a charitable
When will my payments be effective?
contribution. For more information go to parks.ca.gov/annualpass/ or email
Your payment is effective on the date you charge it.
info@parks.ca.gov.
What if I change my mind?
Amount You Owe
If you pay your tax liability by credit card and later reverse the credit card
transaction, you may be subject to penalties, interest, and other fees
Add or subtract correctly to figure the amount you owe.
imposed by the FTB for nonpayment or late payment of your tax liability.
Line 111 – Amount You Owe
How do I use my credit card to pay my income tax bill?
Once you have determined the type of payment and how much you owe,
If you have an amount on line 94, add the amount on line 94, line 95, and
line 110, if any. Enter the result on line 111.
have the following ready:
If you have an amount on line 93, subtract line 95 and line 110 from line 93.
• Your Discover, MasterCard, Visa, or American Express card
If the combined amount of line 95 and line 110 is more than line 93, enter
• Credit card number
the difference on line 111.
• Expiration date
Page 14 Personal Income Tax Booklet 2013
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