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California Free Printable 2019 3539 (CORP) Payment for Automatic Extension for Corporations and Exempt Organizations for 2020 California Payment for Automatic Extension for Corps and Exempt Orgs

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Payment for Automatic Extension for Corps and Exempt Orgs
2019 3539 (CORP) Payment for Automatic Extension for Corporations and Exempt Organizations

2019 Instructions for Form FTB 3539 Payment for Automatic Extension for Corporations and Exempt Organizations What’s New Extension Due Date Change – For taxable years beginning on or after January 1, 2019, the extension period for filing a C corporation tax return has changed from six months to seven months. Get FTB Notice 2019-07 for more information. Net Operating Loss (NOL) Carrybacks – For taxable years beginning on or after January 1, 2019, NOL carrybacks are not allowed. The provision under California Revenue and Taxation Code Section 19131.5 which allowed corporations or exempt organizations expecting a NOL carryback an extension of time to pay tax, is also no longer allowed. General Information Use form FTB 3539, Payment for Automatic Extension for Corporations and Exempt Organizations, only if both of the following apply: • The corporation or exempt organization cannot file its 2019 California (C A) tax return by the original due date. • The corporation or exempt organization owes tax for the 2019 taxable year. If a limited liability company (LLC) elects to be taxed as a corporation for federal tax purposes, the LLC must file form FTB 3539, and enter the California corporation number, Federal Employer Identification Number (FEIN), and California Secretary of State (CA SOS) file number, if applicable, in the space provided. The Franchise Tax Board (FTB) will (1) assign an identification number to an LLC that files as a corporation, and (2) notify the LLC with the identification number upon receipt of the first estimated tax payment, first tax payment, or the first tax return. The LLC will be subject to the applicable provisions of the Corporation Tax Law and should be considered a corporation for the purpose of all instructions unless otherwise indicated. For taxable years beginning on or after January 1, 2016, the original due date for a C corporation to file its tax return changed to the 15th day of the 4th month following the close of the taxable year. The original tax return due dates for S corporations and exempt organizations remain unchanged. Use the Tax Payment Worksheet included in these instructions to determine if the corporation or exempt organization owes tax. If the corporation or exempt organization does not owe tax, do not file form FTB 3539. However, the corporation or exempt organization must file its return by the extended due date listed below. continued on next page Payment of Tax Dates Form Filed Calendar Year Filers Form 100 or 100W. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . April 15, 2020 . . . . . . . . . . . . . . . . . Form 100S . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . March 16, 2020 . . . . . . . . . . . . . . . . Form 100 for farmers’ cooperative. . . . . . . . . . . . . . . . . . . . . September 15, 2020 . . . . . . . . . . . . Form 199 or 109, generally . . . . . . . . . . . . . . . . . . . . . . . . . . May 15, 2020 . . . . . . . . . . . . . . . . . . Form 109 for employee’s trust (IRC 401(a)) or IRA . . . . . . . . April 15, 2020 . . . . . . . . . . . . . . . . . Fiscal Year Filers: 15th day of the 4th month following the close of the taxable year 3rd month following the close of the taxable year 9th month following the close of the taxable year 5th month following the close of the taxable year 4th month following the close of the taxable year Extended Filing Dates The extended date for filing the return is as follows: Form Filed Calendar Year Filers Form 100 or 100W. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . November 16, 2020 . . . . . . . . . . . . . Form 100S . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . September 15, 2020 . . . . . . . . . . . . Form 100 for farmers’ cooperative. . . . . . . . . . . . . . . . . . . . . April 15, 2021 . . . . . . . . . . . . . . . . . Form 199 or 109, generally . . . . . . . . . . . . . . . . . . . . . . . . . . November 16, 2020 . . . . . . . . . . . . . Form 109 for employee’s trust (IRC 401(a)) or IRA . . . . . . . . October 15, 2020 . . . . . . . . . . . . . . . Fiscal Year Filers: 15th day of the 11th month following the close of the taxable year 9th month following the close of the taxable year 16th month following the close of the taxable year 11th month following the close of the taxable year 10th month following the close of the taxable year 1. An extension of time to file the C A tax return is not an extension of time to pay the tax. 2. When the due date falls on a weekend or holiday, the deadline to file and pay without penalty is extended to the next business day. DETACH HERE DETACH HERE IF NO PAYMENT IS DUE, DO NOT MAIL THIS FORM Calendar year C corporations — File and Pay by April 15, 2020 Employees’ trust and IRA — File and Pay by April 15, 2020 Calendar year S corporations – File and Pay by March 16, 2020 Fiscal year filers – See instructions Calendar year exempt organizations — File and Pay by May 15, 2020 TAXABLE YEAR 2019 Payment for Automatic Extension for Corporations and Exempt Organizations CALIFORNIA FORM 3539 (C O R P) For calendar year 2019 or fiscal year beginning (mm/dd/yyyy)______________, and ending (mm/dd/yyyy)______________. California corporation number FEIN California Secretary of State file number This payment is for Form: Corporation/exempt organization name  100, 100W, or 100S  109  199 Address (suite, room, or P M B no.) City Telephone State If no payment is due or paid electronically, do not mail this form. Caution: You may be required to pay electronically. See instructions. 6141193 ZIP code Amount of payment FTB 3539  2019 . 00 If the corporation or exempt organization owes tax, they can pay electronically using one of the options listed below. (See Electronic Funds Transfer section to see if the corporation or exempt organization is required to pay electronically.) • Electronic Funds Transfer (EFT): For payment options, go to ftb.ca.gov and search for eft. Do not file form FTB 3539. • Electronic Funds Withdrawal (EFW): Corporations can make an extension payment using tax preparation software. EFW is not available for exempt organizations. Check with the software provider to determine if they support EFW for extension payments. Do not file FTB 3539. • Web Pay: Make payments online using Web Pay for Businesses. Corporations or exempt organizations can make an immediate payment or schedule payments up to a year in advance. Go to ftb.ca.gov/pay. Do not file form FTB 3539. • Credit Card: Use Discover, MasterCard, Visa, or American Express Card to pay your business taxes. Go to officialpayments.com. Official Payments Corporation charges a convenience fee for using this service. Do not file form FTB 3539. If the corporation or exempt organization will not pay the tax due electronically through EFT, EFW, Web Pay, or credit card, complete form FTB 3539, make a check or money order, and see Where to File section for further instructions. The payment must be paid by the original due date of the return to avoid late payment penalties and interest. For more information, see Penalties and Interest section. If a corporation (including real estate investment trusts (R E I Ts), real estate mortgage investment conduits (R E M I Cs), regulated investment companies (R I Cs), L L Cs electing to be treated as corporations, or an exempt organization in good standing) cannot file its C A tax return by the original due date, a six‑month extension to file is granted without submitting a written request. To qualify for the automatic extension, the corporation or exempt organization must file its CA tax return by the extended due date and its powers, rights, and privileges must not be suspended or forfeited by the FTB or the CA S O S as of the original due date. Electronic Funds Transfer Corporations or exempt organizations remitting an estimated tax payment or extension payment in excess of $20,000 or having a total tax liability in excess of $80,000 must remit all of their payments through EFT. Once a corporation or an exempt organization meets the threshold, all subsequent payments regardless of amount, tax type, or taxable year must be remitted electronically to avoid a 10% non‑compliance penalty. The first payment that would trigger the mandatory EFT requirement does not have to be made electronically. Corporations required to remit payments electronically may use EFW, Web Pay, or credit card and be considered in compliance with that requirement. The FTB notifies corporations or exempt organizations that are subject to this requirement. Those that do not meet these requirements may participate on a voluntary basis. If the corporation or exempt organization pays electronically, complete the worksheet for the corporation’s or exempt organization’s records. Do not mail form FTB 3539. See General Information section for additional information regarding electronic payment options. For more information, go to ftb.ca.gov and search for eft, or call 916.845.4025. Where to File If tax is due and the corporation or exempt organization is not paying electronically through EFT, EFW, Web Pay, or credit card, using black or blue ink, make the check or money order 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 “2019 FTB 3539” on the check or money order. Enclose, but do not staple, the payment with the form FTB 3539 and mail to: FRANCHISE TAX BOARD PO BOX 942857 SACRAMENTO CA 94257‑0531 Page 2 FTB 3539 Instructions 2019 Mail them to the FTB by the original due date of the return to avoid late payment penalties and interest. For more information, see Penalties and Interest section. Make all checks or money orders payable in U.S. dollars and drawn against a U.S. financial institution. Private Mail Box (PMB) Include the P M B in the address field. Write “P M B” first, then the box number. Example: 111 Main Street P M B 123. Penalties and Interest • If the corporation or exempt organization fails to meet estimate payment requirements, it may incur an estimate penalty. For more information, get Form 100‑ES, Corporation Estimated Tax. • If the corporation or exempt organization fails to pay its total tax liability by the original due date, the corporation or exempt organization will incur a late payment penalty plus interest. The FTB may waive the late payment penalty based on reasonable cause. Reasonable cause is presumed when 90% of the tax shown on the return, but not less than minimum franchise tax if applicable, is paid by the original due date of the return. However, the imposition of interest is mandatory. • If the corporation or exempt organization does not file its C A tax return by the extended due date, or if the corporation’s powers, rights, and privileges have been suspended or forfeited by the FTB or the CA S O S, 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 C A tax return. • If the corporation or exempt organization is required to remit all of its payments electronically 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 electronically, regardless of their filing election. Exempt Organizations • Form 100 filers – The due dates for corporations also apply to political action committees and exempt homeowners’ associations that file Form 100, California Corporation Franchise or Income Tax Return. 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 – 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 Tax Return, depend on the type of organization filing the return. Employees’ pension trusts and I R As (including education I R As) 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. How to Complete the Tax Payment Worksheet Line 1 Enter the total tentative tax, including the alternative minimum tax if applicable, for the taxable year. • If filing Form 100, 100W, or 100S, and subject to franchise tax, the tentative tax may not be less than the minimum franchise tax and Qualified Subchapter S Subsidiary (Q Sub) annual tax (S corporations only). • If filing Form 100, 100 W, or 100 S, and subject to income tax, enter the amount of tax. Corporations subject to the income tax do not pay the minimum franchise tax. • If a corporation incorporates or qualifies to do business in California, 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. • 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. Line 2 Enter the estimated tax payments, including prior year overpayment applied as a credit. S corporations may include any Q Sub annual tax payments. Line 3 Excess payments 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 mail form FTB 3539. The corporation or exempt organization will automatically qualify for an extension if the CA tax return is filed by the extended due date and the corporation or exempt organization is in good standing with the FTB and CA S O S. Tax due If the amount on line 1 is more than the amount on line 2, the corporation 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. TAX PAYMENT WORKSHEET (Keep for your records.) 1 Total tentative tax. Include alternative minimum tax if applicable. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 Estimated tax payments including prior year overpayment applied as a credit. See instructions . . . . . . . . . . . . . . . . . . . . 2 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 00 00 Save the completed Tax Payment Worksheet as a permanent part of the corporation’s or exempt organization’s tax records, along with a copy of the CA tax return. FTB 3539 Instructions 2019 Page 3
Extracted from PDF file 2019-california-form-3539-corp.pdf, last modified December 2019

More about the California Form 3539 (Corp) Corporate Income Tax Voucher TY 2019

This form presents the payment of tax dates depending on which form has to be filed and the extended dates of those forms. It also details how to transfer the funds electronically, where to file them, and organizations that are exempted for certain files listed.

We last updated the Payment for Automatic Extension for Corps and Exempt Orgs in March 2020, so this is the latest version of Form 3539 (Corp), fully updated for tax year 2019. You can download or print current or past-year PDFs of Form 3539 (Corp) directly from TaxFormFinder. You can print other California tax forms here.


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Other California Corporate Income Tax Forms:

TaxFormFinder has an additional 174 California income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form 568 Schedule K-1 Member's Share of Income, Deductions, Credits, etc. (Fill-in)
Form 3522 Limited Liability Company Tax Voucher
3805-Z Booklet Enterprise Zone Business Booklet
Form 541 Schedule K-1 Beneficiary's Share of Income, Deductions, Credits, etc.
Form 541 California Fiduciary Income Tax Return

Download all CA tax forms View all 175 California Income Tax Forms


Form Sources:

California usually releases forms for the current tax year between January and April. We last updated California Form 3539 (Corp) from the Franchise Tax Board in March 2020.

Show Sources >

Form 3539 (Corp) is a California Corporate Income Tax form. Payment vouchers are provided to accompany checks mailed to pay off tax liabilities, and are used by the revenue department to record the purpose of the check and the SSN/EIN of the taxpayer who sent it. Many states recommend that taxpayers also write their social security number and the purpose of the payment on the check itself, in case the accompanying payment voucher is misplaced or destroyed.

About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of California Form 3539 (Corp)

We have a total of nine past-year versions of Form 3539 (Corp) in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2019 Form 3539 (Corp)

2019 3539 (CORP) Payment for Automatic Extension for Corporations and Exempt Organizations

2018 Form 3539 (Corp)

2018 3539 (CORP) - Payment for Automatic Extension for Corporations and Exempt Organizations

2017 Form 3539 (Corp)

2017 Form 3539 - Payment for Automatic Extension for Corporations and Exempt Organizations

2016 Form 3539 (Corp)

2016 3539 (CORP) Payment for Automatic Extension for Corporations and Exempt Organizations

Payment for Automatic Extension for Corps and Exempt Orgs 2015 Form 3539 (Corp)

2015 Form 3539 -- Payment for Automatic Extension for Corps and Exempt Orgs

Payment for Automatic Extension for Corps and Exempt Orgs 2014 Form 3539 (Corp)

2014 Form 3539 -- Payment for Automatic Extension for Corps and Exempt Orgs

Payment for Automatic Extension for Corps and Exempt Orgs 2013 Form 3539 (Corp)

2013 Form 3539 -- Payment for Automatic Extension for Corps and Exempt Orgs

2012 California Form 3539 (CORP) 2012 Form 3539 (Corp)

2012 Form 3539 -- Payment for Automatic Extension for Corps and Exempt Orgs

2011 California Form 3539 (CORP) 2011 Form 3539 (Corp)

2011 Form 3539 -- Payment for Automatic Extension for Corps and Exempt Orgs


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