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2014 Instructions for Form FTB 3539

Payment for Automatic Extension for Corporations and Exempt Organizations

General Information

• EFT: For payment options, go to ftb.ca.gov and search for eft. Do not file

form FTB 3539.

Use form FTB 3539, Payment for Automatic Extension for Corps and Exempt

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

Orgs, only if both of the following apply:

a one-time registration corporations or exempt organizations can make an

•

The corporation or exempt organization cannot file its 2014 California (C A) tax

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

return by the original due date.

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

•

The corporation or exempt organization owes tax for the 2014 taxable year.

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

pay your business taxes. Go to . Official Payments

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

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

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

FTB 3539.

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

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

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

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

through EFT, Web Pay, or Credit Card, complete form FTB 3539, make a check

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

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

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

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

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

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

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

and Interest section. Make all checks or money orders payable in U.S. dollars

for purpose of all instructions unless otherwise indicated.

and drawn against a U.S. financial institution.

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

If a corporation (including real estate investment trusts (R E I Ts), real estate

organization owes tax.

mortgage investment conduits (R E M I Cs), regulated investment companies

•

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

(R I Cs), L L Cs electing to be treated as corporations, or an exempt organization in

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

good standing) cannot file its C A tax return by the original due date, a seven-

by the extended due date listed below.

month extension to file is granted without submitting a written request. To qualify

•

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

for the automatic extension, the corporation or exempt organization must file its CA

using one of the options listed in the next column.

tax return by the extended due date and its powers, rights, and privileges must not

(See Electronic Funds Transfer (EFT) section to see if the corporation or

be suspended or forfeited by the FTB or the CA S O S as of the original due date.

exempt organization is required to pay electronically.)

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 item 4 below for exception):

Form Filed

Calendar Year Filers

Fiscal Year Filers: 15th day of the

•

Form 100, 100W, or 100S

•

March 16, 2015

•

3rd month following the close of the taxable year

•

Form 100 for farmers’ cooperative

•

September 15, 2015

•

9th month following the close of the taxable year

•

Form 199 or 109, generally

•

May 15, 2015

•

5th month following the close of the taxable year

•

Form 109 for employee’s trust

•

April 15, 2015

•

4th month following the close of the taxable year

(IRC 401(a)) or IRA

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 15, 2015

•

10th month following the close of the taxable year

•

Form 100 for farmers’ cooperative

•

April 15, 2016

•

16th month following the close of the taxable year

•

Form 199 or 109, generally

•

December 15, 2015

•

12th month following the close of the taxable year

•

Form 109 for employee’s trust

•

November 16, 2015

•

11th month following the close of the taxable year

(IRC 401(a)) or IRA

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.

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 OR PAID ELECTRONICALLY, DO NOT MAIL THIS FORM

(Calendar year corporations — File and Pay by March 16, 2015) (Fiscal year filers – See instructions)

(Employees’ trust and I R A — File and Pay by April 15, 2015)

(Calendar year exempt organizations — File and Pay by May 15, 2015)

Payment for Automatic Extension

TAXABLE YEAR

CALIFORNIA FORM

2014

3539 (C O R P)