Use form FTB 3539 only if the corporation or exempt organization cannot file its 2025 California tax return by the original due date and owes tax for the 2025 taxable year.
Filing: if the corporation or exempt organization does not owe tax, do not file form FTB 3539. However, it must file its return by the extended due date.
Payment: the payment must be paid by the original due date of the return to avoid late payment penalties and interest.
Weekend or holiday: 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.
Mailing: if no payment is due or paid electronically, do not mail this form.
| Question | Answer |
|---|---|
| Form Name | Form FTB 3539 |
| Form Length | 3 pages |
| Fillable? | Yes |
| Fillable fields | 16 |
| Avg. time to fill out | 3 min |
| Edition | 2025 |
| Where to send | If tax is due and the corporation or exempt organization is not paying electronically through EFT, EFW, Web Pay, or credit card, enclose the payment with the form and mail to Franchise Tax Board, PO Box 942857, Sacramento CA 94257-0531 |
| Matches the agency's file | Yes, checked October 3, 2026 |
| Other names | FTB 3539, FTB3539, Form FTB 3539, California 3539, Payment for Automatic Extension for Corporations and Exempt Organizations |
| Official source | Form FTB 3539 (2025), California Franchise Tax Board |
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