Form 3519 (Pit) - California Payment For Automatic Extension For Individuals - 2015

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2015 Instructions for Form FTB 3519

Payment for Automatic Extension for Individuals

General Information

• Credit Card: Use your major credit card. Call 800.272.9829 or go to

, use code 1555. Official Payments Corp. charges a

Mandatory Electronic Payments – You are required to remit all your payments

convenience fee for using this service. Do not mail form FTB 3519 to the FTB.

electronically once you make an estimate or extension payment exceeding $20,000

• Check or Money Order: Using black or blue ink, complete your check or money

or you file an original tax return with a total tax liability over $80,000. Once you

order and the payment form below and mail both to the “Franchise Tax Board.”

meet this threshold, all subsequent payments regardless of amount, tax type,

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

or taxable year must be remitted electronically. The first payment that would

U.S. financial institution.

trigger the mandatory e-pay requirement does not have to be made electronically.

Penalties and Interest

Individuals who do not send the payment electronically will be subject to a 1%

noncompliance penalty. For more information or to obtain the waiver form, go

If you fail to pay your total tax liability by April 18, 2016, you will incur a late

to ftb.ca.gov and search for mandatory epay. Electronic payments can be made

payment penalty plus interest. We may waive the late payment penalty based on

using Web Pay on the Franchise Tax Board’s (FTB’s) website, electronic funds

reasonable cause. Reasonable cause is presumed when 90% of the tax is paid

withdrawal (EFW) as part of the e-file tax return, or your credit card.

by the original due date of the tax return. However, the imposition of interest is

Use form FTB 3519, Payment for Automatic Extension for Individuals, only if both

mandatory. If, after April 18, 2016, you find that your estimate of tax due was

of the following apply:

too low, pay the additional tax as soon as possible to avoid or minimize further

• You cannot file your 2015 tax return by April 18, 2016. Due to the Emancipation

accumulation of penalties and interest. Pay your additional tax with another form

Day holiday on April 16, 2016, tax returns filed and payments mailed or

FTB 3519. If you do not file your tax return by October 17, 2016, you will incur

submitted on April 18, 2016, will be considered timely.

a late filing penalty plus interest from the original due date of the tax return. For

Note: Fiscal Year Filers, your tax return is due the 15th day of the 4th month

Fiscal Year Filers, your tax return is due the 15th day of the 10th month following

following the close of your fiscal year.

the close of your fiscal year.

• You owe tax for 2015.

Taxpayers Residing or Traveling Outside the USA

When you file your 2015 tax return, you can e-file or CalFile. Go to ftb.ca.gov

and search for e-file options. If you use form FTB 3519, you may not file

If you are residing or traveling outside the USA on April 18, 2016, the deadline to

Form 540 2EZ or Short Form 540NR.

file your tax return and pay the tax is June 15, 2016. Interest will accrue from the

original due date until the date of payment. If you need additional time to file, you

Use the worksheet below to determine if you owe tax. If you do not owe tax,

will be allowed a six-month extension without filing a request. To qualify for the

do not complete or mail form FTB 3519. However, file your tax return by

extension, file your tax return by December 15, 2016. To avoid any late-payment

October 17, 2016. If you owe tax, choose one of the following payment options:

penalties, pay your tax liability by June 15, 2016. When filing your tax return, write

• Web Pay: Individuals can make payments online using Web Pay for Individuals.

“Outside the USA on April 18, 2016” at the top of your tax return in RED INK, or

After a one-time online registration, taxpayers can make an immediate payment

include it according to your software’s instructions.

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

information. Do not mail form FTB 3519 to the FTB.

TAX PAYMENT WORKSHEET KEEP FOR YOUR RECORDS

1 Total tax you expect to owe. This is the amount you expect to enter on Form 540, line 64; or Long Form 540NR, line 74. . . . . . . . . . . . . . . . . . . .1

2 Payments and credits:

a California income tax withheld (including real estate and nonresident withholding) . . . . . . . . . . . . .2a

b California estimated tax payments and amount applied from your 2014 tax return . . . . . . . . . . . . . .2b

(To check your estimated tax payments go to ftb.ca.gov and search for myftb account.)

c Other payments and credits (including any tax payments made with any previous

form FTB 3519) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2c

3 Total tax payments and credits. Add line 2a, line 2b, and line 2c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

4 Tax due. Is line 1 more than line 3? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

• No. Stop here. You have no tax due. Do not mail form FTB 3519. If you file your tax return by October 17, 2016 (fiscal year filer – see instructions), the automatic

extension will apply.

• Yes. Subtract line 3 from line 1 and enter on line 4. This is your tax due. For online payments, do not mail the form, go to ftb.ca.gov for more information. If you

meet the requirements of the Mandatory e-Pay program, you must make all payments electronically, regardless of the taxable year or amount. Go to ftb.ca.gov and

search for mandatory epay. For check or money order payments, using black or blue ink, complete your check or money order and form FTB 3519 below. Enter the

tax due amount from line 4 as the “Amount of payment.” Make your check or money order payable to the “Franchise Tax Board,” and write your SSN or ITIN and

“2015 FTB 3519” in the “For” section. Enclose, but do not staple your payment to form FTB 3519 and mail to:

FRANCHISE TAX BOARD, PO BOX 942867, SACRAMENTO CA 94267-0008.

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Save the stamp – pay online with Web Pay!

IF NO PAYMENT IS DUE, DO NOT MAIL THIS FORM

DETACH HERE

(Calendar year filers – File and Pay by April 18, 2016) (Fiscal year filers – see instructions)

CAUTION: You may be required to pay electronically. See instructions.

TAXABLE YEAR

CALIFORNIA FORM

2015