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3. The information on form FTB 3586

When the due date falls on a weekend or

should match the information that was

holiday, the deadline to file and pay without

electronically transmitted to the FTB and the

penalty is extended to the next business day.

information printed on the paper copy of

Due to the Emancipation Day holiday on

the corporation’s or exempt organization’s

April 16, 2016, tax returns filed and payments

2015 tax return.

mailed or submitted on April 18, 2016, will be

considered timely.

Using black or blue ink, make the check or

money order payable to the “Franchise Tax

Note: Form 100, 100W, or 100S filers

Board.” Write the California corporation

that meet the requirements for filing form

number, FEIN, CA SOS file number and

FTB 3593 may extend the time for payment

“2015 FTB 3586” on the check or money

of taxes and are not subject to late payment

order. A penalty may be imposed if the

penalties. However, the imposition of interest is

payment is returned by the bank for

mandatory.

insufficient funds.

Penalties and Interest

Make all checks or money orders payable

If the corporation or exempt organization fails

in U.S. dollars and drawn against a U.S.

to pay its total tax liability by the original due

financial institution.

date, the corporation or exempt organization

4. Attach the preprinted voucher or detach the

will incur a late payment penalty plus interest.

payment voucher below, only if an amount

The FTB may waive the late payment penalty

is owed. Enclose, but do not staple, the

based on reasonable cause. Reasonable cause

payment with the voucher and mail to:

is presumed when 90% of the tax shown

FRANCHISE TAX BOARD

on the return, but not less than minimum

PO BOX 942857

franchise tax if applicable, is paid by the

SACRAMENTO CA 94257‑0531

original due date of the return. However, the

imposition of interest is mandatory.

When to Make Payment

If the corporation or exempt organization does

If there is a balance due on the corporation’s

not file its California tax return by the extended

or exempt organization’s 2015 tax return,

due date, or the corporation’s powers, rights,

mail form FTB 3586 with the payment to the

and privileges have been suspended or

address listed under Instructions, number 4.

forfeited by the FTB or the CA SOS as of the

Payment of Tax Due Dates:

original due date, the automatic extension

will not apply and a delinquency penalty plus

Form 100, 100W, 100S or 100X

interest will be assessed from the original due

Calendar Year March 15, 2016

date of the California tax return.

Fiscal Year

15th day of the 3rd month

following the close of the

If the corporation or exempt organization

taxable year.

is required to remit all of its payments

electronically and pays by another method, a

Form 100 for farmers’ cooperative

10% non‑compliance penalty will be assessed.

Calendar Year September 15, 2016

Fiscal Year

15th day of the 9th month

following the close of the

taxable year.

Form 199

Calendar Year May 15, 2016

Fiscal Year

15th day of the 5th month

following the close of the

taxable year.

Page 2 FTB 3586 Instructions 2015

Form 3586 (E-File) - California Payment Voucher For Corporations And Exempt Organizations E-Filed Returns - 2015 Page 2

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