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Subsequent Payments. For purposes of

For withheld California income tax, you are

Use line 10 and line 12 to figure the number of days

computing the penalty, it may be helpful to make

considered to have paid the required amounts

the underpayment remained unpaid. Use line 11

a list of any payments that you made after the

on each payment due date unless you can show

and line 13 to figure the actual penalty amount by

timely payments entered in Part I, line 2. If you

otherwise. If you can show that your California

applying the rate against the underpayment for the

made no other payments, follow the line‑by‑line

withholding was otherwise withheld, answer

number of days it remained unpaid.

instructions for Part II.

“Yes” to Part I, Question 3 and enter the uneven

Maximum days in a rate period per quarter:

amounts withheld on the lines provided on Part I,

If you made subsequent payments, you may

Question 3.

Installment

Days in Rate

need to make additional computations for the

applicable column on the worksheet. However, if

If you file your tax return and pay the tax due

Period 1

Period 2

the payment reduced the underpayment to zero,

before February 1, 2017, enter the amount of tax

260

105

there are no further computations to make for

paid with your tax return in column (d). In this

199

105

that column. In that case, you count the number

case, you will not owe a penalty for the estimate

107

105

of days from the installment due date to the date

payment due by January 15, 2017.

paid.

Line 8 – If line 8 is zero for all payment periods,

Payment Application. Your payments are applied

If a subsequent payment does not reduce the

you do not owe a penalty. But if you answer “Yes”

underpayment to zero, you will need to make an

to any underpayment balance on an earlier

for any question on form FTB 5805, Side 1, Part I,

installment. It does not matter if you designate a

additional computation in the column.

you must file form FTB 5805 with your tax return.

payment for a later period.

• First, count the number of days from the

Part II — Figure the Penalty

Example: You had an underpayment for the

due date to the date paid and use the

Figure the penalty by applying the appropriate rate

April 15th installment of $500. The June 15th

underpayment amount from Worksheet II,

against each underpayment shown on line 8. The

installment required a payment of $1,200. On

line 8.

penalty is figured for the number of days that the

June 10th, you sent in a payment of $1,200 to

• Second, count the number of days from the

underpayment remained unpaid.

payment date to the end of the rate period,

cover the June 15th installment. However, $500 of

The rates are established at various times

this payment is considered to be for the April 15th

and subtract the amount of the subsequent

throughout the year. If an underpayment remained

payment from the underpayment amount from

installment. The penalty for the April 15th

unpaid for more than one rate period, the penalty

installment is figured to June 10th. The amount

Worksheet II, line 8.

on that underpayment will be figured using more

• Third, apply the rate for the applicable period.

of the payment to be applied to the June 15th

than one rate period.

installment is $700.

Worksheet II Regular Method to Figure Your Underpayment and Penalty.

Payment Due Dates

(a)

(b)

(c)

(d)

Part I Figure Your Underpayment.

4/15/16

6/15/16

9/15/16

1/15/17

1 Required Installments. See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2 Estimated tax paid and tax withheld. See instructions. For column (a) only,

also enter the amount from line 2 on line 6. (If line 2 is equal to or more than

line 1 for all payment periods, stop here; you do not owe the penalty. Do not

file form FTB 5805 unless you answer “Yes’’ to a question in Part I). . . . . . . . . . . . . . .

COMPLETE LINE 3 THROUGH LINE 9 OF ONE COLUMN BEFORE GOING TO THE

NEXT COLUMN.

3 Enter amount, if any, from line 9 of previous column . . . . . . . . . . . . . . . . . . . . . . . . . .

4 Add line 2 and line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5 Add amounts on line 7 and line 8 of the previous column . . . . . . . . . . . . . . . . . . . . . . .

6 Subtract line 5 from line 4. If zero or less, enter ‑0‑. For column (a) only,

enter the amount from line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7 If the amount on line 6 is zero, subtract line 4 from line 5. Otherwise, enter ‑0‑ . . . . . .

8 Underpayment. If line 1 is equal to or more than line 6, subtract line 6 from

line 1. Then go to line 3 of next column. Otherwise, go to line 9 . . . . . . . . . . . . . . . . 

9 Overpayment. If line 6 is more than line 1, subtract line 1 from line 6.

Then go to line 3 of next column . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part II Figure the Penalty. Complete line 10 through line 13 of one column before going to the next column.

Rate Period1:

4/15/16

6/15/16

9/15/16

1/15/17

April 15, 2016 – December 31, 2016

Days:

10 Number of days from the date shown above line 10 to the date the amount

on line 8 was paid or 12/31/2016, whichever is earlier . . . . . . . . . . . . . . . . . . . . . . . . .

Underpayment

Number of

on line 8

days on line 10

.03

(see instructions)

366

 11 $

Rate Period 2:

1/1/17

1/15/17

January 1, 2017 – April 15, 2017

Days:

12 Number of days from the date shown above line 12 to date the

amount on line 8 was paid or 04/15/17, whichever is earlier . . . . . . . . . . . . . . . . . . . . . . . .

Underpayment

Number of

on line 8

days on line 12

.04

(see instructions)

365

 13 $

14 PENALTY. Add amounts on line 11 and line 13 in all columns. Enter the total here, on form FTB 5805, Side 2, Part II, line 13,

and on Form 540, line 113; Long Form 540NR, line 123; or Form 541, line 44, and check the box on that line . . . . . . . . . . . . . . . . . 14 $

Page 4 FTB 5805 Instructions 2016 (REV 01‑17)

Instructions For Form Ftb 5805 - Underpayment Of Estimated Tax By Individuals And Fiduciaries - 2016 Page 4

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