Looking for a California Tax Forms And Templates? Download it for free!

2015 Instructions for Form FTB 3586

Payment Voucher for Corporations and Exempt Organizations e-filed Returns

What’s New

Instructions

payment, or the first tax return. The LLC will

be subject to the applicable provisions of the

Extend the Time for Payment of Taxes for

Is form FTB 3586 preprinted with the

Corporation Tax Law and should be considered

Corporations Expecting a Net Operating

corporation’s or exempt organization’s

a corporation for purpose of all instructions

Loss Carryback – A corporation or an

information?

unless otherwise indicated.

exempt organization that expects a net

Yes. Go to number 1.

No. Go to number 2a.

Private Mail Box (PMB) – Include the PMB

operating loss (NOL) in the 2016 taxable

1. Verify the corporation’s or exempt

in the address field. Write “PMB” first, then

year, can file form FTB 3593, Extension of

organization’s name and address, California

the box number. Example: 111 Main Street

Time for Payment of Taxes by a Corporation

corporation number, FEIN, CA SOS file

PMB 123.

Expecting a Net Operating Loss Carryback,

number, telephone number, and amount

Electronic Payment

to extend the time for payment of taxes for

of payment information is correct before

the immediately preceding 2015 taxable year.

mailing the voucher and the check or

Electronic Funds Transfer (EFT)

This includes extending the time for payment

Corporations or exempt organizations remitting

money order.

of a tax deficiency. The payment of tax that

an estimated tax payment or extension payment

If a change is needed to the information,

can be postponed cannot exceed the expected

in excess of $20,000 or having a total tax

use black or blue ink to draw a line through

overpayment from the carryback of the NOL.

liability in excess of $80,000 must remit all

the incorrect information. Scanning

For more information, get form FTB 3593.

payments through EFT. Once a corporation or

machines may not be able to read other

General Information

exempt organization meets the threshold, all

colors. Clearly print the new information.

subsequent payments regardless of amount,

Then, go to number 2b.

Use form FTB 3586, Payment Voucher for

tax type, or taxable year must be remitted

Corporations and Exempt Organizations

2a. If there is a balance due, complete the

electronically to avoid a 10% non‑compliance

e‑filed Returns, to pay the tax due only if the

voucher at the bottom of this page with

penalty. The first payment that would trigger

corporation or exempt organization meets all of

black or blue ink. Scanning machines may

the mandatory EFT requirement does not have

the following:

not be able to read other ink colors. Print

to be made electronically. The FTB notifies

the corporation’s or exempt organization’s

• Files its tax return electronically

corporations or exempt organizations that

name and address (in CAPITAL LETTERS),

• Has a balance due

are subject to this requirement. Those that do

California corporation number, FEIN, CA

• Remits payment with a check or money

not meet these requirements may participate

SOS file number, telephone number, and

order

on a voluntary basis. For more information

amount of payment in the space provided.

• Is not required to remit payment

go to ftb.ca.gov and search for eft or call

electronically

2b. Form FTB 3593. If the corporation or

916.845.4025.

exempt organization expects to have an

If a limited liability company (LLC) elects

Corporations or exempt organizations required to

NOL carryback in the 2016 taxable year, it

to be taxed as a corporation for federal tax

remit payments electronically may use Web Pay

can reduce the amount to be remitted to the

purposes, the LLC must file form FTB 3586

or a credit card and be considered in compliance

extent of the overpayment resulting from

and enter the California corporation number,

with that requirement. Corporations or exempt

the carryback, provided all other prior year

Federal employer identification number (FEIN),

organizations can make payments online using

tax liabilities have been fully paid. Reduce

and California Secretary of State (CA SOS) file

Web Pay for Businesses. Go to ftb.ca.gov for

the tax due amount on the 2015 Form 100,

number, if applicable, in the space provided.

more information. To pay by credit card, go to

100W, or 100S by the amount of tax for

The Franchise Tax Board (FTB) will (1) assign

. Official Payments Corp.

which the time for payment is extended

an identification number to an LLC that files

charges a convenience fee for using this service.

from form FTB 3593, line 6c, and enter the

as a corporation, and (2) notify the LLC

If the corporation or exempt organization pays

result on the Amount of payment line of

with the identification number upon receipt

by EFT, Web Pay, or credit card, do not mail the

form FTB 3586.

of the first estimated tax payment, first tax

payment voucher.

Do not mail a paper copy of the corporation’s or exempt organization’s tax return to the FTB. Keep it for the corporation’s or exempt organization’s records.





IF NO PAYMENT IS DUE, DO NOT MAIL THIS VOUCHER.

DETACH HERE

Fiscal year: See instructions.

Calendar year corporations – File and Pay by March 15, 2016.

Calendar year exempt organizations – File and Pay by May 16, 2016.

Payment Voucher for Corporations

TAXABLE YEAR

CALIFORNIA FORM

2015

3586 (e-file)

and Exempt Organizations e-filed Returns

For calendar year 2015 or fiscal year beginning (mm/dd/yyyy)_____________, and ending (mm/dd/yyyy)___________.

California corporation number

FEIN

California Secretary of State (SOS) file number

Corporation/exempt organization name

This entity will file Form:

100, 100 W, or 100S

199

Address (suite, room, or PMB no.)

City

State

ZIP code

Amount of payment

Telephone

Do not mail a copy of the tax return with this payment voucher.

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

(

)

FTB 3586 2015

6181153

Form 3586 (E-File) - California Payment Voucher For Corporations And Exempt Organizations E-Filed Returns - 2015

Related Articles

Related forms

Related Categories