Form FTB 3539 at a glance
What it is: Form FTB 3539 is the Payment for Automatic Extension for Corporations and Exempt Organizations.
Tax deadline: 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.
Where and when to file: 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. Mail them to the FTB by the original due date of the return to avoid late payment penalties and interest.
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 2025 California tax return by the original due date. The corporation or exempt organization owes tax for the 2025 taxable year.
If a corporation (including real estate investment trusts (REITs), real estate mortgage investment conduits (REMI Cs), regulated investment companies (RICs), L L Cs electing to be treated as corporations, or an exempt organization in good standing) cannot file its California 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 California tax return by the extended due date and its powers, rights, and privileges must not be suspended or forfeited by the FTB or the CaliforniaS OS as of the original due date.
A filled-in Form FTB 3539 example: a corporation pays with the extension voucher
How to fill out Form FTB 3539, box by box
Calendar year or fiscal year beginning and ending
For calendar year 2025 or fiscal year beginning (mm/dd/yyyy), and ending (mm/dd/yyyy).
California corporation number, FEIN and California Secretary of State file number
California corporation number, FEIN and California Secretary of State file number.
Corporation/exempt organization name
Corporation/exempt organization name.
This payment is for Form
This payment is for Form: 100, 100 W, or 100S or 109.
Address, City, State and ZIP code
Address (suite, room, or P M B no.), City, State and ZIP code.
Private MailBox (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.
Telephone
Telephone.
Amount of payment
Amount of payment.
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.
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. (checked November 7, 2026)
Tax Payment Worksheet lines 1, 2 and 3
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.
Line 2 Enter the estimated tax payments, including prior year overpayment applied as a credit.
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.
More rules for Form FTB 3539
Use the Tax Payment Worksheet included in these instructions to determine if the corporation or exempt organization owes tax.
The extended date for filing the return, Calendar Year Filers: Form 100 or 100W, November 16, 2026; Form 100S, September 15, 2026; Form 100 for farmers' cooperative, April 15, 2027; Form 109, generally, November 16, 2026; Form 109 for employee's trust (IRC 401(a)) or IRA, October 15, 2026.
An extension of time to file the California tax return is not an extension of time to pay the tax.
If your situation is different
The corporation is a limited liability company taxed as a corporation
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 federal employer identification number (FEIN) and California Secretary of State (SOS) file number, if applicable, in the space provided.
The corporation or exempt organization does not owe 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.
EFT, EFW, Web Pay, or credit card
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 or exempt organizations can make an extension payment using tax preparation software. Check with the software provider to determine if they support EFW for extension payments. Do not file form FTB 3539.
Web Pay: Make payments online using Web Pay for Businesses. 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. ACI Payments, Inc. (formerly Official Payments) charges a convenience fee for using this service. Do not file form FTB 3539.
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 or exempt organizations required to remit payments electronically may use EFW, Web Pay, or credit card and be considered in compliance with that requirement.
Check or money order
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 and make a check or money order.
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 California SOS file number and “2025 FTB 3539” on the check or money order.
Make all checks or money orders payable in U.S. dollars and drawn against a U.S. financial institution.
A combined unitary group
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.
The filer is a political action committee or exempt homeowners' association
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.
Late payment penalty plus interest
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.
Common questions about Form FTB 3539
Is there a deadline?
Payment of Tax Dates, Calendar Year Filers: Form 100 or 100W, April 15, 2026; Form 100S, March 16, 2026; Form 100 for farmers' cooperative, September 15, 2026; Form 109, generally, May 15, 2026; Form 109 for employee's trust (IRC 401(a)) or IRA, April 15, 2026.
Sources
[1] Form FTB 3539 (2025), Payment for Automatic Extension for Corporations and Exempt Organizations, Franchise Tax Board (the Official source link on this page).