California Form 3563 (541) - Automatic Extension For Fiduciaries - 2005

Download a blank fillable California Form 3563 (541) - Automatic Extension For Fiduciaries - 2005 in PDF format just by clicking the "DOWNLOAD PDF" button.

Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.

Complete California Form 3563 (541) - Automatic Extension For Fiduciaries - 2005 with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.

Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.

Print and Reset Form

Reset Form

Instructions for Form FTB 3563

Automatic Extension for Fiduciaries

Note: Nonexempt charitable trusts as described in Internal Revenue

General Information

Code Section 4947(a)(1), exempt pension trusts, and simple trusts

California does not require the filing of written extensions. If the estate

(that have a letter from the Franchise Tax Board authorizing the exempt

or trust cannot file Form 541, California Fiduciary Income Tax Return,

status) use form FTB 3539, Automatic Extension for Corps and

by the due date, the estate or trust is granted an automatic six-month

Exempt Orgs.

extension. If the tax return is filed by the 15th day of the 10th month

Penalties and Interest

following the close of the taxable year (fiscal year) or by

October 16, 2006 (calendar year), the extension will apply.

If the estate or trust fails to pay its total tax liability by the original due

Only use form FTB 3563 if:

date of the tax return, a late payment penalty and interest will be added

• The estate or trust cannot file Form 541 by the original due date;

to the tax due. To avoid late payment penalties and interest, the estate’s

and

or trust’s tax liability must be paid by the 15th day of the 4th month,

• Tax is owed for 2005.

following the close of the taxable year. If after the tax return’s due date

has passed, the estate or trust finds that its estimate of tax due was too

Use the worksheet below to determine if tax is owed.

low, the estate or trust should pay the additional tax as soon as possible

• If tax is not owed, there is nothing to file at this time. Do not

to avoid further accumulation of penalties and interest. Pay the

complete or mail this voucher.

estimated additional tax with another form FTB 3563 voucher.

• If tax is owed, complete the voucher below. Mail in the voucher

along with your check or money order to the Franchise Tax Board

If the estate’s or trust’s fiduciary tax return is not filed by the 15th day

by the 15th day of the 4th month (fiscal year) or April 17, 2006

of the 10th month following the close of the taxable year, the automatic

(calendar year), to avoid late payment penalties and interest.

extension will not apply and a late filing penalty and interest will be

assessed from the original due date of the tax return.

Note: All checks or money orders must be payable in US dollars and

drawn against a US financial institution.

TAX PAYMENT WORKSHEET FOR YOUR RECORDS

1 Total tax the estate or trust expects to owe. This is the amount you expect to enter

on Form 541, line 28 or Form 541-QFT, line 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2 Payments and credits:

a California income tax withheld . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b California estimated tax payments and amount applied from the 2004

Form 541 or Form 541-QFT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

c Other payments and credits, including any tax payments made with any previous

form FTB 3563 voucher . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3 Total tax payments and credits. Add line 2a, line 2b, and line 2c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4 Tax due. Subtract line 3 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

•

If the amount on line 3 is more than the amount on line 1, the estate or trust has no tax due. DO NOT MAIL THE PAYMENT VOUCHER.

•

If the amount on line 1 is more than the amount on line 3, subtract line 3 from line 1. This is the estate’s or trust’s tax due.

Enter the result on line 4 and on the “Amount of payment” line on the form FTB 3563 voucher below. Fill in the estate’s or trust’s name, address, and

federal employer identification number (FEIN). Separate the voucher from this page where it says “DETACH HERE.” Make a check or money

order payable to “Franchise Tax Board,” and write the FEIN and “2005 FTB 3563” on it. Enclose, but do not staple the payment with the voucher and mail

to: FRANCHISE TAX BOARD, PO BOX 942867, SACRAMENTO CA 94267-0051

•

If the tax return is filed by the 15th day of the 10th month following the close of the taxable year (fiscal year) or by October 16, 2006

(calendar year), the extension will apply.

Save the completed worksheet as a permanent part of the estate’s or trust’s tax records along with the copy of the tax return.

IF NO PAYMENT IS DUE, DO NOT MAIL THIS FORM

DETACH HERE

(Calendar year – Due April 17, 2006)

Automatic Extension

TAXABLE YEAR

CALIFORNIA FORM

2005