Form 3539 (Corp) - California Payment For Automatic Extension For Corporations And Exempt Organizations - 2015

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2015 Instructions for Form FTB 3539

Payment for Automatic Extension for Corporations and Exempt Organizations

What’s New

Use the worksheet on the next page to determine if the corporation or exempt

organization owes tax.

Extend the Time for Payment of Taxes for Corporations Expecting a Net

•

If the corporation or exempt organization does not owe tax, do not file form

Operating Loss Carryback – A corporation or an exempt organization that

FTB 3539. However, the corporation or exempt organization must file its return

expects a net operating loss (NOL) in the 2016 taxable year, can file form

by the extended due date listed below.

FTB 3593, Extension of Time for Payment of Taxes by a Corporation Expecting

•

If the corporation or exempt organization owes tax, they can pay electronically

a Net Operating Loss Carryback, to extend the time for payment of taxes for the

using one of the options listed below.

immediately preceding 2015 taxable year. This includes extending the time for

(See Electronic Funds Transfer section on the next page to see if the

payment of a tax deficiency. The payment of tax that can be postponed cannot

corporation or exempt organization is required to pay electronically.)

exceed the expected overpayment from the carryback of the NOL. For more

information, get form FTB 3593.

•

Electronic Funds Transfer (EFT): For payment options, go to ftb.ca.gov

and search for eft. Do not file form FTB 3539.

General Information

•

Web Pay: Make payments online using Web Pay for Businesses. After a

Use form FTB 3539, Payment for Automatic Extension for Corporations and

one-time registration corporations or exempt organizations can make an

Exempt Organizations, only if both of the following apply:

immediate payment or schedule payments up to a year in advance. Go to

•

The corporation or exempt organization cannot file its 2015 California (C A) tax

ftb.ca.gov for more information. Do not file form FTB 3539.

return by the original due date.

•

Credit Card: Use Discover, MasterCard, Visa, or American Express Card to pay

•

The corporation or exempt organization owes tax for the 2015 taxable year.

your business taxes. Go to . Official Payments Corp.

If a limited liability company (LLC) elects to be taxed as a corporation for

charges a convenience fee for using this service. Do not file form FTB 3539.

federal tax purposes, the LLC must file form FTB 3539, and enter the California

If the corporation or exempt organization will not pay the tax due electronically

corporation number, Federal Employer Identification Number (FEIN), and

through EFT, Web Pay, or credit card, complete form FTB 3539, make a check

California Secretary of State (CA SOS) file number, if applicable, in the space

or money order, and see Where to File section on the next page for further

provided. The Franchise Tax Board (FTB) will (1) assign an identification

instructions. The payment must be paid by the original due date of the return to

number to an LLC that files as a corporation, and (2) notify the LLC with the

avoid late payment penalties and interest. For more information, see Penalties

identification number upon receipt of the first estimated tax payment, first

and Interest section on the next page.

tax payment, or the first tax return. The LLC will be subject to the applicable

provisions of the Corporation Tax Law and should be considered a corporation

for purpose of all instructions unless otherwise indicated.

continued on next page

Payment of Tax Dates: To avoid late payment penalties and interest, 100% of the tax liability must be paid by the following dates (see the Note and the exception in item 4 below):

Form Filed

Calendar Year Filers

Fiscal Year Filers: 15th day of the

•

Form 100, 100W, or 100S

•

March 15, 2016

•

3rd month following the close of the taxable year

•

Form 100 for farmers’ cooperative

•

September 15, 2016

•

9th month following the close of the taxable year

•

Form 199 or 109, generally

•

May 16, 2016

•

5th month following the close of the taxable year

•

Form 109 for employee’s trust (IRC 401(a)) or IRA

•

April 18, 2016

•

4th month following the close of the taxable year

Note: Form 100, 100W, 100S, or 109 filers that meet the requirements for filing form FTB 3593 may extend the time for payment of taxes and are not subject to late

payment penalties. However, the imposition of interest is mandatory. See Tax Payment Worksheet, line 3 instructions on the next page, for more information.

Extended Filing Dates: The extended date for filing the return is as follows:

Form Filed

Calendar Year Filers

Fiscal Year Filers: 15th day of the

•

Form 100, 100W, or 100S

October 17, 2016

10th month following the close of the taxable year

•

Form 100 for farmers’ cooperative

•

April 18, 2017

•

16th month following the close of the taxable year

•

Form 199 or 109, generally

•

December 15, 2016

•

12th month following the close of the taxable year

•

Form 109 for employee’s trust (IRC 401(a)) or IRA

•

November 15, 2016

•

11th month following the close of the taxable year

1. An extension of time to file the C A tax return is not an extension of time to pay the tax.

2. When the due date falls on a weekend or holiday, the deadline to file and pay without penalty is extended to the next business day. Due to the Emancipation Day

holiday on April 16, 2016, tax returns filed and payments mailed or submitted on April 18, 2016, will be considered timely.

3. Save the completed worksheet, on the next page, as a permanent part of the corporation’s or exempt organization’s tax records, along with a copy of the C A tax return.

4. The FTB may waive the late payment penalty based on reasonable cause if 90% of the tax shown on the return is paid by the original due date of the return, but

not less than the minimum franchise tax if applicable.

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DETACH HERE

IF NO PAYMENT IS DUE, DO NOT MAIL THIS FORM

(Calendar year corporations — File and Pay by March 15, 2016) (Fiscal year filers – See instructions)

(Employees’ trust and I R A — File and Pay by April 18, 2016)

(Calendar year exempt organizations — File and Pay by May 16, 2016)

Payment for Automatic Extension

TAXABLE YEAR

CALIFORNIA FORM

2015

3539 (C O R P)