California Form 3539, also known as FTB 3539, is an automatic extension payment voucher for corporations and exempt organizations that cannot file their California income tax return by the original due date. This form is available to any business entity that owes income tax for the taxable year and needs additional time to prepare a complete and accurate return.
This form is used by C corporations, S corporations, limited liability companies (LLCs) treated as corporations, and exempt organizations. If your entity owes California income tax and cannot meet the standard filing deadline, you must complete this payment voucher and submit the tax payment by the original due date. The extension for corporations is automatic once payment is submitted on time. This extension applies to the filing deadline only. It does not extend the time to pay any taxes owed.
The automatic extension provides an additional six months to file the return. Calendar year corporations have an October 15 deadline for the extended return. The payment for automatic extension must accompany this voucher by the original due date to avoid penalties and interest charges. Certain corporations and organizations are required to remit payment electronically via Electronic Funds Transfer (EFT) based on prior year payment amounts. To qualify for the extension, 100% of the estimated tax liability must be paid on time.
Individuals needing an extension payment for a personal income tax return should use FTB Form 3519 instead. Exempt organizations filing for extension purposes have separate procedures based on their entity type. You can also find FTB Form 3540 and a complete list of related California Franchise Tax Board forms in the FormsPal library.
| Question | Answer |
|---|---|
| Form Name | California Form 3539 |
| Form Length | 2 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 30 sec |
| Other names | form 3539 2019, form 3539 payment, 3539, form 3539 |