Instructions For Form Ftb 3539 printable pdf download

Instructions for Form FTB 3539

Automatic Extension for Corporations and Exempt Organizations

General Information

or the 15th day of the 5th month (fiscal year exempt

organizations) following the close of the taxable year or

Use form FTB 3539 only if:

March 15, 2002 (calendar year corporations), or

May 15, 2002 (calendar year exempt organizations).

• You cannot file your 2001 California (CA) return by the

Employees’ trusts and IRAs must pay 100% of the tax

original due date; and

liability by the 15th day of the 4th month after the end of the

• You owe tax for the 2001 taxable year.

taxable year.

Use the worksheet on the following page to determine if you

Save the completed worksheet as a permanent part of the

owe tax.

corporation’s or exempt organization’s tax records along

• If you do not owe tax, there is nothing to file at this time

with a copy of the CA tax return.

and no need to complete or mail this voucher.

• 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

Board by the original due date of the CA tax return.

Corporations or exempt organizations that meet certain

requirements must remit all of their payments through EFT

If a corporation, including real estate investment trusts

rather than by paper checks. Corporations or exempt

(REITs), real estate mortgage investment conduits

organizations that remit an estimated tax payment or

(REMICs), regulated investment companies (RICs), limited

extension payment in excess of $20,000 or that have a total

liability companies (LLCs) electing to be treated as corpora-

tax liability in excess of $80,000 must pay through EFT. The

tions, or an exempt organization in good standing, cannot

FTB will notify corporations or exempt organizations that

file its CA tax return by the original due date, a seven month

are subject to this requirement. Those that wish to partici-

extension to file will be allowed automatically without filing

pate on a voluntary basis may do so. If you are an EFT

a written request. To qualify for the automatic extension, the

taxpayer, DO NOT USE THIS FORM. For more information,

corporation or exempt organization must file its CA tax

go to our Website at: , call (800) 852-2753,

return by the extended due date. Its powers, rights, and

or get FTB Pub. 3817, Electronic Funds Transfer Program

privileges must not be suspended or forfeited by the

Information Guide.

Franchise Tax Board (FTB) or the California Secretary of

State (SOS) as of the original due date.

Where to File

The extended due date for corporations is the 15th day of

the 10th month following the close of the taxable year

If tax is due and the corporation or exempt organization is

(fiscal year filers) or October 15, 2002 (calendar year filers).

not required to use EFT, attach a check or money order for

The extended due date for exempt organizations filing

the tax due to form FTB 3539. Write the California corpora-

Form 199 or Form 109 is the 15th day of the 12th month

tion number or FEIN and 2001 FTB 3539 on the check or

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

money order. Mail only the voucher portion with the

December 16, 2002 (calendar year filers).

payment to:

The extended due date for an employee’s trust defined in

FRANCHISE TAX BOARD

IRC Section 401(a) and an IRA filing Form 109 is the 15th

PO BOX 942857

day of the 11th month after the end of the taxable year

SACRAMENTO CA 94257-0551

(fiscal year filers) or November 15, 2002 (calendar year

filers).

Private Mailbox (PMB) Number

An extension of time to file the CA tax return is not an

If the corporation leases a private mailbox (PMB) from a

extension of time to pay the tax. To avoid late payment

private business rather than a PO box from the United States

penalties and interest, 100% of the tax liability must be paid

Postal Service, include the box number in the field labeled

by the 15th day of the 3rd month (fiscal year corporations),

“PMB no.” in the address area.

IF NO PAYMENT IS DUE, DO NOT MAIL FORM

DETACH HERE

(Calendar year corporations — Due March 15, 2002) (Fiscal year filers – see instructions)

(Employees’ trust and IRA — Due April 15, 2002)

(Calendar year exempt organizations — Due May 15, 2002)

Payment Voucher for Automatic Extension

TAXABLE YEAR

CALIFORNIA FORM

2001

for Corporations and Exempt Organizations

3539 (CORP)

For calendar year 2001 or fiscal year beginning month _____ day ____ year 2001, and ending month _____ day ____ year ____ .

California corporation number

Federal employer identification number

Tax Due

. . . . .

EXT-C

Corporation/exempt organization name

Address

PMB no.

Type of form filed.

Form 100/100W

Form 100S

City

State

ZIP Code

Form 109

Form 199

IF NO PAYMENT IS DUE, DO NOT MAIL THIS FORM

FTB 3539 2001

353901104

EFT TAXPAYERS, DO NOT USE THIS FORM

Instructions For Form Ftb 3539

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