California Form 3586 (E-File) - Payment Voucher For Corps And Exempt Orgs E-Filed Returns - 2012

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Instructions for Form FTB 3586
Payment Voucher for Corporations and Exempt Organizations Electronically Filed (e-filed) Returns
General Information
When to Make Payment
or exempt organizations can make an immediate
payment or schedule payments up to a year in
Use form FTB 3586, Payment Voucher for Corps and
If there is a balance due on the corporation’s or
advance. Go to ftb.ca.gov for more information.
Exempt Orgs e‑filed Returns, to pay the tax due only
exempt organization’s 2012 tax return, mail form
if the corporation or exempt organization meets all of
Instructions
FTB 3586 with the payment to the address listed
the following:
under Instructions, item 4.
Files its tax return electronically
Is form FTB 3586 preprinted with the corporation’s
Payment of Tax Due Dates:
Has a balance due
or exempt organization’s information?
Form 100, 100W, 100S or 100X
Remits payment with a check or money order
Yes. Go to number 1.
No. Go to number 2.
Calendar Year
March 15, 2013
Is not required to remit payment electronically
1. Verify the corporation’s or exempt organization’s
Fiscal Year
15th day of the 3rd month following
If a limited liability company (LLC) elects to be
name and address, California corporation
the close of the taxable year.
taxed as a corporation for federal tax purposes, the
number, FEIN, CA SOS file number, contact
Form 100 for farmers’ cooperative
LLC must file FTB 3586 and enter the California
telephone number, and amount of payment
Calendar Year
September 16, 2013
corporation number, Federal employer identification
information is correct before mailing the voucher
Fiscal Year
15th day of the 9th month following
number (FEIN), and California Secretary of State
and the check or money order.
the close of the taxable year.
(CA SOS) file number, if applicable, in the space
Form 199
If a change is needed to the information, use
provided. The FTB will (1) assign an identification
Calendar Year
May 15, 2013
black or blue ink to draw a line through the
number to an LLC that files as a corporation, and
Fiscal Year
15th day of the 5th month following
incorrect information. Scanning machines may
(2) notify the LLC with the identification number
the close of the taxable year.
not be able to read other colors. Clearly print the
upon receipt of the first estimated tax payment,
new information. Then, go to number 3.
When the due date falls on a weekend or holiday, the
tax payment, or the first tax return. The LLC will be
deadline to file and pay without penalty is extended
subject to the applicable provisions of the Corporation
2. If there is a balance due, complete the voucher
to the next business day.
Tax Law and should be considered a corporation for
at the bottom of this page with black or blue ink.
purpose of all instructions unless otherwise indicated.
Scanning machines may not be able to read other
Penalties and Interest
ink colors. Print the corporation’s or exempt
Private Mail Box (PMB) – Include the PMB in
organization’s name and address (in CAPITAL
the address field. Write “PMB” first, then the box
If the corporation or exempt organization fails to
LETTERS), California corporation number, FEIN,
number. Example: 111 Main Street PMB 123.
pay its total tax liability by the original due date, the
CA SOS file number, contact telephone number,
corporation or exempt organization will incur a late
and amount of payment in the space provided.
Electronic Payment
payment penalty plus interest. The FTB may waive
3. The information on form FTB 3586 should
the late payment penalty based on reasonable cause.
Electronic Funds Transfer (EFT)
match the information that was electronically
Reasonable cause is presumed when 90% of the
Corporations or exempt organizations remitting
transmitted to the FTB and the information
tax shown on the return, but not less than minimum
an estimated tax payment or extension payment in
printed on the paper copy of the corporation’s or
franchise tax if applicable, is paid by the original
excess of $20,000 or having a total tax liability in
exempt organization’s 2012 tax return.
due date of the return. However, the imposition of
excess of $80,000 must remit all payments through
interest is mandatory.
Using black or blue ink, make the check or
EFT. Once a corporation or exempt organization meets
money order payable to the “Franchise Tax
As of the original due date, the automatic extension
the threshold, all subsequent payments regardless of
Board.” Write the corporation number, FEIN,
will not apply and the corporation or exempt
amount, tax type, or taxable year must be remitted
CA SOS file number and “2012 FTB 3586” on
organization will incur a delinquency penalty plus
electronically to avoid the 10% non‑compliance
the check or money order. A penalty may be
interest from the original due date of the California
penalty. Corporations or exempt organizations
imposed if the payment is returned by the bank
tax return if either of the following is true:
required to remit payments electronically may use
for insufficient funds.
The corporation or exempt organization does not
Web Pay and be considered in compliance with that
file its California tax return by the extended due
Make all checks or money orders payable in
requirement. The Franchise Tax Board (FTB) notifies
date.
U.S. dollars and drawn against a U.S. financial
corporations or exempt organizations that are subject
The corporation’s or exempt organization’s
institution.
to this requirement. Those that do not meet these
powers, rights, and privileges have been
4. Attach the preprinted voucher or detach the
requirements may participate on a voluntary basis.
suspended or forfeited by the FTB or the
payment voucher below, only if an amount is
If the corporation or exempt organization pays
California Secretary of State.
owed. Enclose, but do not staple, the payment
electronically, do not mail the payment voucher. For
with the voucher and mail to:
If the corporation or exempt organization is required
more information, go to ftb.ca.gov and search for eft
to remit all of its payments electronically (EFT
FRANCHISE TAX BOARD
or call 916.845.4025.
or Web Pay) and pays by another method, the
PO BOX 942857
Web Pay
corporation or exempt organization will incur a 10%
SACRAMENTO CA 94257‑0531
Corporations or exempt organizations can make
noncompliance penalty.
payments online using Web Pay for Businesses.
After a one‑time online registration, corporations
Keep it for the corporation’s or exempt organization’s records.
IF NO PAYMENT IS DUE OR PAID ELECTRONICALLY, DO NOT MAIL THIS VOUCHER
DETACH HERE
DETACH HERE
Fiscal year: See instructions.
Calendar year corporations – File and Pay by March 15, 2013.
Calendar year exempt organizations – File and Pay by May 15, 2013.
Payment Voucher for Corps and
TAXABLE YEAR
CALIFORNIA FORM
2012
3586 (e-file)
Exempt Orgs e-filed Returns
For calendar year 2012 or fiscal year beginning month _____ day ____ year _____, and ending month _____ day ____ year ____ .
California corporation number
FEIN
California Secretary of State file number
Corporation/exempt organization name
This entity will file Form:
m
m
100, 100 W, or 100S
199
Address (suite, room, or PMB no.)
City
State
ZIP Code
Amount of payment
Contact telephone no.
Do not mail a copy of the tax return with this payment voucher.
Caution: You may be required to pay electronically. See instructions.
.
00
,
,
(
)
FTB 3586 2012
6181123

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