California Form 3843 - Payment Voucher For Fiduciary E-Filed Returns - 2014
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12014 Instructions for Form FTB 3843
Payment Voucher for Fiduciary e-filed Returns
General Information
3. Using black or blue ink, make the check or money order payable
to the “Franchise Tax Board.” Write the estate’s or trust’s FEIN and
Use form FTB 3843, Payment Voucher for Fiduciary e-filed Returns, to
“2014 FTB 3843” on the check or money order. A penalty may be
pay the tax only if the fiduciary meets all of the following:
imposed if the payment is returned by the bank for insufficient funds.
• Files the estate or trust tax return electronically.
Make all checks or money orders payable in U.S. dollars and drawn
• Has a balance due.
against a U.S. financial institution.
• Remits payment with a check or money order.
4. Use the preprinted voucher or detach the payment voucher from
Private Mail Box (PMB) – Include the PMB in the address field. Write
below, only if an amount is owed. Enclose, but do not staple, the
“PMB” first, then the box number. Example: 111 Main Street PMB 123.
payment with the voucher and mail to:
FRANCHISE TAX BOARD
Instructions
PO BOX 942867
Is form FTB 3843 preprinted with the estate or trust and fiduciary
SACRAMENTO CA 94267-0008
information?
When to Make Payment
Yes. Go to number 1.
No. Go to number 2.
1. Verify that the following information is correct before mailing the
If you have a balance due on your 2014 tax return, mail form FTB 3843
voucher and the check or money order:
to the FTB with your payment for the full amount by April 15, 2015
• Estate’s or trust’s name
(calendar year) or 15th day of the 4th month (fiscal year) following the
• Fiduciary’s name and title
close of the taxable year.
• Address
• Federal employer identification number (FEIN)
Penalties and Interest
• Amount of payment
If the fiduciary fails to pay its total tax liability by the original due date of
• Contact telephone number
the tax return, the entity will incur a late payment penalty plus interest.
If a change is needed to the information, use black or blue ink to
To avoid late payment penalties and interest, the fiduciary must pay
draw a line through the incorrect information and clearly print the
its tax liability by the 15th day of the 4th month, following the close
new information. Scanning machines may not be able to read other
of the taxable year. We may waive the late payment penalty based on
ink colors. Then, go to number 3.
reasonable cause. Reasonable cause is presumed when 90% of the tax
2. If there is a balance due, complete the voucher at the bottom of this
shown on the tax return is paid by the original due date of the tax return.
page with black or blue ink. Scanning machines may not be able
However, the imposition of interest is mandatory.
to read other ink colors. Print the estate’s or trust’s name and the
If after the 15th day of the 4th month, following the close of the taxable
fiduciary’s name and title, address, FEIN, contact telephone number,
year, the estate or trust finds that the estimate of tax due was too low,
and amount of payment in the space provided. Print all names and
pay the additional tax as soon as possible to avoid or minimize further
words in CAPITAL LETTERS.
accumulation of penalties and interest. Pay the estimated additional tax
The information on form FTB 3843 should match the information
with another form FTB 3843. If the estate’s or trust’s fiduciary tax return
that was electronically transmitted to the Franchise Tax Board (FTB)
is not filed by the 15th day of the 10 month, following the close of the
and the information printed on the paper copy of the 2014 Form 541,
tax year, the entity will incur a late filing penalty plus interest from the
California Fiduciary Income Tax Return.
original due date of the tax return.
Do not mail a paper copy of the estate’s or trust’s tax return to the FTB.
Keep it for the estate’s or trust’s records.
IF NO PAYMENT IS DUE OR PAID ELECTRONICALLY, DO NOT MAIL THIS VOUCHER
DETACH HERE
DETACH HERE
Fiscal year: File and Pay by the 15th day of the 4th month following the close of the taxable year.
Calendar year: File and Pay by April 15, 2015.
TAXABLE YEAR
CALIFORNIA FORM
2014
Payment Voucher for Fiduciary e-filed Returns
3843 (e-file)
For calendar year 2014 or fiscal year beginning (mm/dd/yyyy) ________________, and ending (mm/dd/yyyy) ________________ .
Name of estate or trust
FEIN
-
Name and title of fiduciary
Address (suite, room, PO Box, or PMB no.)
City
State
ZIP Code
-
Amount of payment
Contact telephone no.
Do not mail a copy of the tax return
-
.
00
(
)
,
,
with this payment voucher.
FTB 3843 2014
1281143
For Privacy Notice, get FTB 1131 ENG/SP.
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