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Blank California 3539 PDF Form

The California Form 3539 is a payment voucher used by corporations and exempt organizations to request an automatic extension for filing their California tax returns. This form is essential for those who cannot meet the original due date and owe tax for the taxable year. To ensure compliance and avoid penalties, complete the form by clicking the button below.

Article Guide

The California Form 3539 serves as an essential tool for corporations and exempt organizations seeking an automatic extension to file their tax returns. Specifically, this form allows eligible entities to extend their filing deadline by seven months, provided they cannot meet the original due date due to various circumstances. It is crucial to note that while Form 3539 grants an extension to file, it does not extend the time to pay any taxes owed. Organizations must ensure that any tax liabilities are settled by the original due date to avoid penalties and interest. The form is applicable to different types of entities, including corporations, real estate investment trusts, and employee trusts, each with specific filing dates depending on their tax year. Additionally, organizations that meet certain criteria, such as having tax liabilities exceeding $80,000 or making payments over $20,000, are required to remit payments electronically. Understanding the nuances of Form 3539, including the completion of the tax payment worksheet and adherence to electronic payment requirements, is vital for compliance and to mitigate potential penalties.

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Instructions for Form FTB 3539

Automatic Extension for Corporations and Exempt Organizations

General Information		year exempt organizations) following the close of the taxable
		year or March 15, 2004 (calendar year corporations), or
		year or March 15, 2004 (calendar year corporations), or
Use form FTB 3539 only if:		May 17, 2004 (calendar year exempt organizations).
• You cannot file your 2003 California (CA) return by the		Employees’ trusts and IRAs must pay 100% of the tax liability
• You cannot file your 2003 California (CA) return by the		by the 15th day of the 4th month after the end of the taxable
original due date; and
original due date; and		year.
• You owe tax for the 2003 taxable year.		year.
• You owe tax for the 2003 taxable year.
Use the worksheet on the following page to determine if you		Save the completed worksheet as a permanent part of the
Use the worksheet on the following page to determine if you		corporation’s or exempt organization’s tax records along with
owe tax.
owe tax.		a copy of the CA tax return.
• If you do not owe tax, there is nothing to file at this time		a copy of the CA tax return.

and no need to complete or mail this voucher.
and no need to complete or mail this voucher.		Electronic Funds Transfer (EFT)
• If you owe tax, complete the voucher and mail it along		Electronic Funds Transfer (EFT)
with your check or money order to the Franchise Tax		Corporations or exempt organizations that meet certain
Board (FTB) by the original due date of the CA tax return.		Corporations or exempt organizations that meet certain
Board (FTB) by the original due date of the CA tax return.		requirements must remit all of their payments through EFT
If a corporation, including real estate investment trusts		requirements must remit all of their payments through EFT
If a corporation, including real estate investment trusts		rather than by paper checks to avoid the EFT penalty.
(REITs), real estate mortgage investment conduits (REMICs),		Corporations or exempt organizations that remit an estimated
regulated investment companies (RICs), limited liability		tax payment or extension payment in excess of $20,000 or
companies (LLCs) electing to be treated as corporations, or		that have a total tax liability in excess of $80,000 must remit
an exempt organization in good standing, cannot file its CA		all of their payments through EFT. The FTB will notify
tax return by the original due date, a seven month extension		corporations or exempt organizations that are subject to this
to file will be allowed automatically without submitting a		requirement. Those that do not meet these requirements and
written request. To qualify for the automatic extension, the		wish to participate on a voluntary basis may do so. If you are
corporation or exempt organization must file its CA tax return		an EFT taxpayer, complete the worksheet for your records. Do
by the extended due date and its powers, rights, and		Not Send The Payment Voucher. For more information, go to
privileges must not be suspended or forfeited by the FTB or		our Website at www.ftb.ca.gov, call (916) 845-4025, or get
the California Secretary of State (SOS) as of the original due		FTB Pub. 3817, Electronic Funds Transfer Program Informa-
date.		tion Guide.
The extended due date for corporations is the 15th day of the
		Where to File
10th month following the close of the taxable year (fiscal year		Where to File
filers) or October 15, 2004 (calendar year filers). The
filers) or October 15, 2004 (calendar year filers). The		If tax is due and the corporation or exempt organization is not
extended due date for exempt organizations filing Form 199
or Form 109 is the 15th day of the 12th month following the		required to use EFT, attach a check or money order for the tax
close of the taxable year (fiscal year filers) or December 15,		due to form FTB 3539. Write the California corporation
2004 (calendar year filers).		number or FEIN and 2003 FTB 3539 on the check or money
The extended due date for an employee’s trust defined in IRC		order. Mail only the voucher portion with the payment to:
		FRANCHISE TAX BOARD
Section 401(a) and an IRA filing Form 109 is the 15th day of		FRANCHISE TAX BOARD
the 11th month after the end of the taxable year (fiscal year		PO BOX 942857
filers) or November 15, 2004 (calendar year filers).		SACRAMENTO CA 94257-0551
Note: An extension of time to file the CA tax return is not an		Private Mailbox (PMB) Number
extension of time to pay the tax.		If the corporation or exempt organization leases a private
		If the corporation or exempt organization leases a private
To avoid late payment penalties and interest, 100% of the tax		mailbox (PMB) from a private business rather than a PO box
liability must be paid by the 15th day of the 3rd month (fiscal		from the United States Postal Service, include the box
year corporations), or the 15th day of the 5th month (fiscal		number in the field labeled “PMB no.” in the address area.

DETACH HERE

IF NO PAYMENT IS DUE, DO NOT MAIL THIS FORM

(Calendar year corporations — Due March 15, 2004) (Fiscal year filers – see instructions) (Employees’ trust and IRA — Due April 15, 2004)

(Calendar year exempt organizations — Due May 17, 2004)

TAXABLE YEAR	Payment Voucher for Automatic Extension
TAXABLE YEAR
2003	for Corporations and Exempt Organizations

DETACH HERE

CALIFORNIA FORM

3539 (CORP)

For calendar year 2003 or fiscal year beginning month _____ day ____ year 2003, and ending month _____ day ____ year ____ .

California corporation number

Federal employer identification number

Tax Due

Corporation/exempt organization name

Address

PMB no.

Type of form filed.

Form 100/100W

Form 100S

City

State

ZIP Code

Form 109

EXT-C Form 199

IF NO PAYMENT IS DUE, DO NOT MAIL THIS FORM

EFT TAXPAYERS, DO NOT MAIL THIS FORM

353903103

FTB 3539 2003

Penalties and Interest

•If the corporation or exempt organization fails to pay its total tax by the original due date, a late payment penalty plus interest will be added to the tax due.

•If the corporation or exempt organization does not file its CA tax return by the extended due date, or the corporation’s powers, rights, and privileges have been suspended or forfeited by the FTB or the California SOS, as of the original due date, the automatic extension will not apply and a delinquency penalty plus interest will be assessed from the original due date of the CA tax return.

•If the corporation or exempt organization is required to remit all of its payments through EFT and pays by another method, a 10% non-compliance penalty will be assessed.

Combined Reports

•If members of a combined unitary group have made or intend to make an election to file a combined unitary group single return, only the key corporation designated to file the return should submit form FTB 3539. The key corporation must include payment of at least the minimum franchise tax for each corporation of the combined unitary group that is subject to the franchise tax in California.

•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 entered on line 3 of the Tax Payment Worksheet.

•If any member of a combined unitary group meets the requirements for mandatory EFT, all members must remit their payments through EFT, regardless of their filing election.

Exempt Organizations

•Form 100 filers:

The due dates for corporations also apply to the filing of Form 100, California Corporation Franchise or Income Tax Return, by political action committees and exempt homeowners’ associations.

Political action committees and exempt homeowners’ associations that file Form 100 should not enter the minimum franchise tax on line 1 of the Tax Payment Worksheet.

•Form 199 Filers:

Generally, Form 199, California Exempt Organization Annual Information Return, requires a $10 filing fee to be paid with the return on the original or extended due date.

Use form FTB 3539 only if paying the fee early. Enter the amount of the fee on line 3 of the Tax Payment Worksheet.

•Form 109 Filers:

The due dates for filing Form 109, California Exempt Organization Business Income Return, depend on the type of organization filing the return. Employees’ pension trusts and IRAs (including education IRAs) must file on or before the 15th day of the 4th month after the close of their taxable year. All other exempt organizations (except homeowners’ associations and political organizations) must file on or before the 15th day of the 5th month after the close of their taxable year.

TAX PAYMENT WORKSHEET FOR YOUR RECORDS

1 Total tentative tax. Include alternative minimum tax if applicable. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . .

2 Estimated tax payments including prior year overpayment applied as a credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

How to Complete the Tax Payment Worksheet

Line 1 – Enter the total tentative tax, including the alterna- tive minimum tax, if applicable, for the taxable year.

•If filing Form 100, Form 100W, or Form 100S, and subject to franchise tax, the tentative tax may not be less than the minimum franchise tax and Qualified Subchapter S Subsidiary (QSub) annual tax (S corporations only).

•If filing Form 100, Form 100W, or Form 100S, and subject to income tax, enter the amount of tax. Corpora- tions subject to the income tax do not pay the minimum franchise tax.

•If a corporation incorporates or qualifies to do business in California on or after January 1, 2000, the corporation will compute its tax liability for the first 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 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.

Line 2 – Enter the estimated tax payments, including prior year overpayment applied as a credit. S corporations include any QSub annual tax payments.

Line 3

Tax due. If the amount on line 1 is more than the amount on line 2, then the corporation’s or exempt organization’s tentative tax is more than its payments and credits. The corporation or exempt organization has tax due.

Subtract line 2 from line 1. Enter this amount on line 3 and on form FTB 3539.

If the amount on line 2 is more than the amount on line 1, the payments and credits are more than the tentative tax. The corporation or exempt organization has no tax due. DO NOT SEND THE PAYMENT VOUCHER. The corporation or exempt organization will automatically qualify for an extension if the California tax return is filed by the extended due date and the corporation and or exempt organization is in good standing with the FTB and SOS.

Page 2 FTB 3539 2003

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Form Specifications

Fact Name	Details
Purpose of Form	The California Form FTB 3539 is used to request an automatic extension for corporations and exempt organizations that cannot file their tax return by the original due date.
Filing Deadlines	For calendar year corporations, the due date is March 15, 2004. Exempt organizations have a due date of May 17, 2004. Fiscal year filers have different deadlines based on their fiscal year end.
Payment Requirements	If tax is owed, it must be paid by the original due date to avoid penalties. Corporations with a tax liability over $20,000 must use Electronic Funds Transfer (EFT) for payments.
Governing Law	This form is governed by California Revenue and Taxation Code Sections 18566 and 18601, which outline the requirements for tax filing and extensions.

California 3539: Usage Guidelines

Filling out the California Form 3539 is a straightforward process, but it’s essential to follow each step carefully to ensure accuracy. This form is used for requesting an automatic extension for corporations and exempt organizations that cannot file their California tax return by the original due date. Once the form is completed, it should be mailed to the Franchise Tax Board along with any applicable payment. Follow these steps to complete the form correctly.

Begin by entering the taxable year at the top of the form. Specify whether it is for the calendar year or fiscal year.
Fill in the California corporation number and the Federal Employer Identification Number (FEIN).
Provide the name of the corporation or exempt organization in the designated field.
Enter the address, including the city, state, and ZIP code. If applicable, include the Private Mailbox (PMB) number.
Indicate the type of form you are filing by checking the appropriate box (Form 100/100W, Form 100S, Form 109, or Form 199).
Complete the Tax Payment Worksheet:
- For Line 1, enter the total tentative tax, including alternative minimum tax if applicable.
- For Line 2, input the estimated tax payments, including any prior year overpayment applied as a credit.
- For Line 3, subtract Line 2 from Line 1 to determine the tax due. If Line 2 is greater than Line 1, there is no tax due.
Make sure to check the form for any errors or omissions before mailing.
If tax is due, attach a check or money order for the amount owed, made out to the Franchise Tax Board. Write the California corporation number or FEIN and "2003 FTB 3539" on the payment.
Mail only the voucher portion of the form along with the payment to the address specified on the form.

Your Questions, Answered

What is the purpose of the California FTB 3539 form?

The California FTB 3539 form serves as a payment voucher for corporations and exempt organizations seeking an automatic extension to file their tax returns. If you cannot file your California tax return by the original due date, this form allows you to extend your filing deadline without the need for a written request. However, it’s important to note that this extension does not apply to tax payments; any tax owed must still be paid by the original due date to avoid penalties and interest.

Who should use the FTB 3539 form?

Use the FTB 3539 form if your corporation or exempt organization cannot file its tax return by the original due date and you owe taxes for the taxable year. This includes various entities such as corporations, real estate investment trusts (REITs), and limited liability companies (LLCs) electing to be treated as corporations. If you do not owe any tax, there is no need to complete or submit this form.

When is the FTB 3539 form due?

The due date for the FTB 3539 form varies depending on the type of organization and its taxable year. For calendar year corporations, the form is due on March 15. For exempt organizations, the due date is May 17. If your organization operates on a fiscal year, the extended due date will be the 15th day of the 10th month following the close of the taxable year. Always ensure that any tax due is paid by the original due date to avoid penalties.

What happens if I do not file the FTB 3539 form on time?

If you fail to file the FTB 3539 form and do not pay your tax by the original due date, you may incur a late payment penalty plus interest. Additionally, if you do not file your California tax return by the extended due date, you may face a delinquency penalty and further interest charges. To avoid these penalties, it is crucial to adhere to the deadlines for both filing and payment.

Can I file the FTB 3539 form electronically?

Currently, the FTB 3539 form must be mailed in if you are submitting a payment. If your organization is required to remit payments electronically through the Electronic Funds Transfer (EFT) system, do not mail the payment voucher. Instead, ensure that your payments are made electronically to comply with the requirements and avoid penalties. For more detailed information on electronic payments, refer to the FTB's resources.

Common mistakes

Missing Deadlines: One common mistake is failing to submit the form by the original due date. Corporations must be mindful of the specific deadlines to avoid penalties.
Incorrect Payment Amount: Many people miscalculate the tax due. Ensure that the amount entered on line 3 of the Tax Payment Worksheet accurately reflects the difference between the total tentative tax and estimated tax payments.
Not Using the Correct Form: Submitting the wrong form can lead to delays. Verify that you are using Form FTB 3539 for the appropriate tax year.
Omitting Required Information: Failing to fill in essential details, such as the California corporation number or Federal Employer Identification Number (FEIN), can result in processing issues.
Ignoring EFT Requirements: Corporations that are mandated to use Electronic Funds Transfer (EFT) must adhere to this requirement. Not doing so can incur a non-compliance penalty.
Neglecting to Save Documentation: It's vital to keep a copy of the completed worksheet and the tax return as part of your records. This can be crucial for future reference or audits.
Misunderstanding the Extension: Some individuals mistakenly believe that filing for an extension also extends the payment deadline. Remember, the tax must still be paid by the original due date.
Failing to Review for Accuracy: Before submitting, review the entire form for accuracy. Simple errors, such as typos or incorrect figures, can lead to complications.

Documents used along the form

The California FTB 3539 form is an important document for corporations and exempt organizations seeking an automatic extension to file their tax returns. Along with this form, there are several other documents that may be required or helpful during the tax filing process. Understanding these forms can ensure a smoother experience when managing tax obligations.

Form 100: This is the California Corporation Franchise or Income Tax Return. Corporations use this form to report their income, calculate their tax liability, and make payments. It is essential for corporations subject to franchise tax.
Form 199: This form is used by exempt organizations to file their annual information return. It requires a $10 filing fee, which can be paid early using the FTB 3539 form if needed. This form helps maintain the organization’s tax-exempt status.
Form 109: This document is the California Exempt Organization Business Income Return. It is specifically for certain exempt organizations, such as employee pension trusts and IRAs, to report business income. The due date varies based on the type of organization filing.
Tax Payment Worksheet: This worksheet is used to calculate the tentative tax due for the year. It helps organizations determine their total tax liability and any estimated tax payments already made. Keeping this worksheet is crucial for accurate record-keeping.

By familiarizing yourself with these forms, you can navigate the tax filing process more effectively. Each document serves a specific purpose and contributes to ensuring compliance with California tax regulations.

Similar forms

Form 100: This form is used by California corporations to report their franchise or income tax. Like Form FTB 3539, it requires timely filing to avoid penalties. Both forms also involve determining tax liabilities and extensions for filing.
Form 100W: This is specifically for corporations that are subject to the franchise tax. Similar to Form FTB 3539, it provides a structure for filing and includes tax payment calculations, ensuring compliance with state tax obligations.
Form 100S: This form is for S corporations in California. Like Form FTB 3539, it allows for the reporting of income and tax liabilities, and it also has provisions for extensions, emphasizing the importance of timely submissions.
Form 199: Used by exempt organizations, this form requires a filing fee and has similar deadlines to Form FTB 3539. Both forms focus on ensuring that organizations meet their tax obligations within specified timeframes.
Form 109: This form is for exempt organizations that report business income. Like Form FTB 3539, it includes deadlines for filing and emphasizes the need for accurate tax payments to avoid penalties.
Form 7004: This is a federal form for automatic extensions of time to file certain business tax returns. Similar to Form FTB 3539, it allows businesses to request more time to file without incurring penalties, as long as tax payments are made on time.
Form 8868: This is the IRS form for applying for an automatic extension of time to file for exempt organizations. Like Form FTB 3539, it allows organizations to extend their filing deadlines while ensuring they meet their tax obligations.

Dos and Don'ts

When filling out the California Form FTB 3539, it is important to follow specific guidelines to ensure compliance and avoid penalties. Below is a list of actions to take and avoid:

Do ensure that you complete the form accurately, including all required information.
Do submit the form by the original due date if you owe tax.
Do use the payment voucher portion only if tax is due, and include your payment with it.
Do keep a copy of the completed form and any worksheets for your records.
Do check that your organization is in good standing with the Franchise Tax Board (FTB) before filing.
Don't forget to pay 100% of the tax liability by the due date to avoid penalties.
Don't submit the payment voucher if no payment is due; this could lead to unnecessary processing issues.

By adhering to these guidelines, you can help ensure that your filing process is smooth and compliant with California tax regulations.

Misconceptions

Understanding the California Form 3539 can be challenging, especially with the various rules and requirements involved. Here are some common misconceptions that people often have about this form:

Form 3539 is only for corporations. In fact, this form is also applicable to exempt organizations. Both types must use it if they cannot file their California tax return by the original due date and owe taxes.
If I file Form 3539, I don’t have to pay my taxes until later. This is incorrect. Filing for an extension does not extend the time to pay taxes. Full payment is still required by the original due date to avoid penalties.
All corporations automatically qualify for an extension. Not all corporations do. Only those that meet specific criteria, such as being in good standing and having filed their returns by the extended due date, qualify for the automatic extension.
Form 3539 can be filed anytime before the tax deadline. There are specific deadlines for filing Form 3539. Corporations and exempt organizations must submit it by the original due date of their tax return.
There is no penalty for late payment if I file Form 3539. This is a misconception. Late payment penalties and interest will apply if the tax is not paid by the original due date.
Filing Form 3539 is optional if I owe no taxes. If you owe no tax, you do not need to file Form 3539 at all. There is no requirement to file if there is no tax due.
Only large corporations need to file Form 3539. This is misleading. Any corporation or exempt organization that owes taxes and cannot meet the filing deadline must file this form, regardless of size.
Form 3539 is the same as my federal extension form. This is incorrect. Form 3539 is specific to California and has different requirements than federal extension forms.
I can file Form 3539 electronically. Currently, Form 3539 must be mailed in with any required payments. Electronic filing is not an option for this form.

Being aware of these misconceptions can help ensure compliance with California tax regulations and avoid unnecessary penalties. Always consult with a tax professional for guidance tailored to your specific situation.

Key takeaways

Form FTB 3539 is essential for corporations and exempt organizations that cannot file their California tax return by the original due date. It allows for an automatic extension of time to file.
This form must be used only if you owe tax for the taxable year and cannot meet the filing deadline. If no tax is owed, there is no need to complete or submit this form.
To qualify for the automatic extension, ensure that your organization is in good standing with the Franchise Tax Board (FTB) and the California Secretary of State (SOS) by the original due date.
The completed worksheet included with the form should be saved as part of your tax records. This worksheet helps determine if you owe tax.
If tax is due, submit the voucher along with your payment to the FTB by the original due date. Late payments may incur penalties and interest.
Corporations with certain tax liabilities must remit payments through Electronic Funds Transfer (EFT) instead of paper checks to avoid penalties.
Be aware that an extension to file does not extend the time to pay any tax owed. Full payment must be made by the original due date to avoid late fees.