California Form 3539 (Corp) - Payment For Automatic Extension For Corps And Exempt Orgs - 2012 Page 2
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1
2remitted electronically to avoid a 10% non-compliance penalty. Corporations
interest will be assessed from the original due date of the C A tax return.
required to remit payments electronically may use Web Pay and be considered
•
If the corporation or exempt organization is required to remit all of its
in compliance with that requirement. Corporations can make payments
payments electronically and pays by another method, a 10% non-compliance
online using Web Pay for Businesses. After a one-time online registration,
penalty will be assessed.
corporations or exempt organizations can make an immediate payment
Combined Reports
or schedule payments up to a year in advance. Go to ftb.ca.gov for more
information.
•
If members of a combined unitary group have made or intend to make
The FTB notifies corporations or exempt organizations that are subject to this
an election to file a combined unitary group single return, only the key
requirement. Those that do not meet these requirements may participate on a
corporation designated to file the return should submit form FTB 3539. The
voluntary basis. If the corporation or exempt organization pays electronically,
key corporation must include payment of at least the minimum franchise
complete the worksheet for the corporation’s or exempt organization’s records.
tax for each corporation of the combined unitary group that is subject to the
Do not mail form FTB 3539. For more information, go to ftb.ca.gov and search
franchise tax in California.
for eft, or call 916.845.4025.
•
If members of a combined unitary group intend to file separate returns with the
FTB, each member must submit its own form FTB 3539 if there is an amount
Where to File
entered on line 3 of the Tax Payment Worksheet.
•
If any member of a combined unitary group meets the requirements for
If tax is due and the corporation or exempt organization is not paying electronically
mandatory EFT, all members must remit their payments electronically,
through EFT or Web Pay, make a check or money order using black or blue ink
regardless of their filing election.
payable to the “Franchise Tax Board” for the amount of the tax due. Write the
California corporation number, FEIN, or CA SOS file number and “2012 FTB 3539”
Exempt Organizations
on the check or money order. Enclose, but do not staple, the payment with the
form FTB 3539 and mail to:
•
Form 100 filers:
The due dates for corporations also apply to the filing of Form 100, California
FRANCHISE TAX BOARD
Corporation Franchise or Income Tax Return, by political action committees
PO BOX 942857
and exempt homeowners’ associations.
SACRAMENTO CA 94257-0531
Political action committees and exempt homeowners’ associations that file
Make all checks or money orders payable in U.S. dollars and drawn against a
Form 100 should not enter the minimum franchise tax on line 1 of the Tax
U.S. financial institution.
Payment Worksheet.
Private Mail Box (PMB)
•
Form 199 Filers:
Include the P M B in the address field. Write “P M B” first, then the box number.
Form 199, California Exempt Organization Annual Information Return, requires
Example: 111 Main Street P M B 123.
a $10 filing fee to be paid with the return on the original or extended due date.
Penalties and Interest
Use form FTB 3539 only if paying the fee early. Enter the amount of the fee
on line 3 of the Tax Payment Worksheet.
•
If the corporation or exempt organization fails to pay its total tax liability
•
Form 109 Filers:
by the original due date, the corporation or exempt organization will incur
The due dates for filing Form 109, California Exempt Organization Business
a late payment penalty plus interest. The FTB may waive the late payment
Income Return, depend on the type of organization filing the return.
penalty based on reasonable cause. Reasonable cause is presumed when
Employees’ pension trusts and I R As (including education I R As) must file on
90% of the tax shown on the return, but not less than minimum franchise
or before the 15th day of the 4th month after the close of their taxable year. All
tax if applicable, is paid by the original due date of the return. However, the
other exempt organizations (except homeowners’ associations and political
imposition of interest is mandatory.
organizations) must file on or before the 15th day of the 5th month after the
•
If the corporation or exempt organization does not file its C A tax return by the
close of their taxable year.
extended due date, or the corporation’s powers, rights, and privileges have
been suspended or forfeited by the FTB or the California S O S, as of the original
due date, the automatic extension will not apply and a delinquency penalty plus
TAX PAYMENT WORKSHEET FOR YOUR RECORDS
1 Total tentative tax. Include alternative minimum tax if applicable. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
00
2 Estimated tax payments including prior year overpayment applied as a credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
00
3 Tax due. If line 2 is more than line 1, see instructions. If line 1 is more than line 2, subtract line 2 from line 1.
Enter the result here and on form FTB 3539 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
00
How to Complete the Tax Payment Worksheet
Line 2
Enter the estimated tax payments, including prior year overpayment applied as a
Line 1
credit. S corporations may include any Q Sub annual tax payments.
Enter the total tentative tax, including the alternative minimum tax if applicable,
Line 3
for the taxable year.
Excess payments. If the amount on line 2 is more than the amount on line 1,
•
If filing Form 100, Form 100W, or Form 100S, and subject to franchise
the payments and credits are more than the tentative tax. The corporation
tax, the tentative tax may not be less than the minimum franchise tax and
or exempt organization has no tax due. Do not mail form FTB 3539. The
Qualified Subchapter S Subsidiary (Q Sub) annual tax (S corporations only).
corporation or exempt organization will automatically qualify for an extension
•
If filing Form 100, Form 100 W, or Form 100 S, and subject to income tax,
if the CA tax return is filed by the extended due date and the corporation or
enter the amount of tax. Corporations subject to the income tax do not pay the
exempt organization is in good standing with the FTB and CA S O S.
minimum franchise tax.
Tax due. If the amount on line 1 is more than the amount on line 2, the
•
If a corporation incorporates or qualifies to do business in California on or
corporation’s or exempt organization’s tentative tax is more than its payments
after January 1, 2000, the corporation will compute its tax liability for the first
and credits. The corporation or exempt organization has tax due.
taxable year by multiplying its state net income by the appropriate tax rate and
will not be subject to the minimum franchise tax. The corporation will become
Subtract line 2 from line 1. Enter this amount on line 3 and on form FTB 3539.
subject to minimum franchise tax beginning in its second taxable year.
•
If filing Form 109, enter the amount of tax. Form 109 filers are not subject to
the minimum franchise tax.
•
If filing Form 199, use form FTB 3539 only if paying the filing fee of $10 early.
Skip line 1 and line 2, and enter the amount of the filing fee on line 3 of the Tax
Payment Worksheet, and on form FTB 3539.
Page 2 FTB 3539 Instructions 2012
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