2015 Instructions for Form FTB 3586
Payment Voucher for Corporations and Exempt Organizations e-filed Returns
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
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
Expecting a Net Operating Loss Carryback,
number, telephone number, and amount
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
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
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
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
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
2b. Form FTB 3593. If the corporation or
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
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.
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
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
California Secretary of State (SOS) file number
Corporation/exempt organization name
This entity will file Form:
100, 100 W, or 100S
Address (suite, room, or PMB no.)
Amount of payment
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