Looking for a California Ftb Form 3539 Templates? Download it for free!

remitted electronically to avoid a 10% non-compliance penalty. Corporations

•

If the corporation or exempt organization is required to remit all of its

required to remit payments electronically may use Web Pay and be considered

payments electronically and pays by another method, a 10% non-compliance

in compliance with that requirement. Corporations can make payments

penalty will be assessed.

online using Web Pay for Businesses. After a one-time online registration,

Combined Reports

corporations or exempt organizations can make an immediate payment

or schedule payments up to a year in advance. Go to ftb.ca.gov for more

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

information.

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

The FTB notifies corporations or exempt organizations that are subject to this

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

requirement. Those that do not meet these requirements may participate on a

key corporation must include payment of at least the minimum franchise

voluntary basis. If the corporation or exempt organization pays electronically,

tax for each corporation of the combined unitary group that is subject to the

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

franchise tax in California.

Do not mail form FTB 3539. For more information, go to ftb.ca.gov and search

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

for eft, or call 916.845.4025.

FTB, each member must submit its own form FTB 3539 if there is an amount

entered on line 3 of the Tax Payment Worksheet.

Where to File

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

mandatory EFT, all members must remit their payments electronically,

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

regardless of their filing election.

through EFT or Web Pay, make a check or money order using black or blue ink

payable to the “Franchise Tax Board” for the amount of the tax due. Write the

Exempt Organizations

California corporation number, FEIN, or CA SOS file number and “2013 FTB 3539”

on the check or money order. Enclose, but do not staple, the payment with the

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Form 100 filers:

form FTB 3539 and mail to:

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

Corporation Franchise or Income Tax Return, by political action committees

FRANCHISE TAX BOARD

and exempt homeowners’ associations.

PO BOX 942857

SACRAMENTO CA 94257-0531

Political action committees and exempt homeowners’ associations that file

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

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

Payment Worksheet.

U.S. financial institution.

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Form 199 Filers:

Private Mail Box (PMB)

Form 199, California Exempt Organization Annual Information Return, requires

Include the P M B in the address field. Write “P M B” first, then the box number.

a $10 filing fee to be paid with the return on the original or extended due date.

Example: 111 Main Street P M B 123.

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

Penalties and Interest

on line 3 of the Tax Payment Worksheet.

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Form 109 Filers:

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

The due dates for filing Form 109, California Exempt Organization Business

by the original due date, the corporation or exempt organization will incur

Income Tax Return, depend on the type of organization filing the return.

a late payment penalty plus interest. The FTB may waive the late payment

Employees’ pension trusts and I R As (including education I R As) must file on

penalty based on reasonable cause. Reasonable cause is presumed when

or before the 15th day of the 4th month after the close of their taxable year. All

90% of the tax shown on the return, but not less than minimum franchise

other exempt organizations (except homeowners’ associations and political

tax if applicable, is paid by the original due date of the return. However, the

organizations) must file on or before the 15th day of the 5th month after the

imposition of interest is mandatory.

close of their taxable year.

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If the corporation or exempt organization does not file its C A tax return by the

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

been suspended or forfeited by the FTB or the California S O S, as of the original

due date, the automatic extension will not apply and a delinquency penalty plus

interest will be assessed from the original due date of the C A tax return.

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 as a

Line 1

credit. S corporations may include any Q Sub annual tax payments.

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

Line 3

for the taxable year.

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

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

the payments and credits are more than the tentative tax. The corporation

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

or exempt organization has no tax due. Do not mail form FTB 3539. The

Qualified Subchapter S Subsidiary (Q Sub) annual tax (S corporations only).

corporation or exempt organization will automatically qualify for an extension

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

if the CA tax return is filed by the extended due date and the corporation or

enter the amount of tax. Corporations subject to the income tax do not pay the

exempt organization is in good standing with the FTB and CA S O S.

minimum franchise tax.

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

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

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

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

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

taxable year by multiplying its state net income by the appropriate tax rate and

Subtract line 2 from line 1. Enter this amount on line 3 and on form FTB 3539.

will not be subject to the minimum franchise tax. The corporation will become

subject to minimum franchise tax beginning in its second taxable year.

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

the minimum franchise tax.

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If filing Form 199, use form FTB 3539 only if paying the filing fee of $10 early.

Skip line 1 and line 2, and enter the amount of the filing fee on line 3 of the Tax

Payment Worksheet, and on form FTB 3539.

Page 44 FTB 3539 Instructions 2013

California Form 3539 (Corp) - Payment For Automatic Extension For Corps And Exempt Orgs - 2013 Page 2

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