Ca form 100 instructions

References in these instructions are to the Internal Revenue Code (IRC) as of January 1, 2015, and to the California Revenue and Taxation Code (R&TC).. What's New. Federal Consistency - Items on the California Schedule K-1 (568) have been added or modified for consistency with the federal Schedule K-1 (Form 1065). For more information, see the line instructions, and get the instructions for ...

Form 100S is used if a corporation has elected to be a small business corporation (S corporation). All federal S corporations subject to California laws must file Form 100S and pay the greater of the minimum franchise tax or the 1.5% income or franchise tax. The tax rate for financial S corporations is 3.5%.Instructions. Enter the corporation name, California corporation number, federal employer identification number (FEIN), if applicable, and address as listed on Form 100W or Form 100S. Enter the name of the corporation making the election in the space provided described as electing corporation. Be sure to check the box if a common parent is ...the instructions for Form 540NR, line 87, and get form FTB 3514, or go to ftb.ca.gov and search for fytc. # Refund of Excess State Disability Insurance (SDI) - If you worked for at least two employers during 2023 who together paid you more than $153,164 in wages, you may qualify for a refund of excess SDI. See instructions for Form 540NR ...Use Revenue and Taxation Code (R&TC) Sections 19011, 19021, 19023, 19025 through 19027, and 19142 through 19161 to determine the estimated tax requirement for California. Use Form 100-ES, Corporation Estimated Tax, for the calendar year ending December 31, 2020, or fiscal years ending in 2021. Complete Form 100-ES using black or blue ink.2021 Corporation Estimated Tax 100-ES. For calendar year 2021 or fiscal year beginning (mm/dd/yyyy) , and ending (mm/dd/yyyy) . This entity will file Form (check only one box): m 100, 100W, or 100S m 109 Installment 2 Due by the 15th day of 6th month of taxable year; if Return this form with a check or money order payable to: due date falls on ...CA Form 100, California Corporation Franchise or Income Tax Return. Updated 4 months ago by Greg Hatfield. See the links below for the California FTB form instructions. 2023 Form 100. 2022 Form 100. 2021 …STATE OF CALIFORNIA FRANCHISE TAX BOARD. California. Forms & Instructions. 100. 2009. Corporation Tax Booklet Members of the Franchise Tax Board. John Chiang, Chair Betty T. Yee, Member. Michael C. Genest, Member. This booklet contains: Form 100, California Corporation . Franchise or Income Tax Return. Schedule H (100), Dividend …The government of Canada provides Canadian immigration forms on its website at Canada.ca, along with detailed information for potential Canadian immigrants. The Canadian government...

2016 Instructions for Form 199. References in these instructions are to the Internal Revenue Code (IRC) as of January 1, 2015, and to the California Revenue and Taxation Code (R&TC). For taxable years beginning on or after January 1, 2016, the extension period for filing an exempt organization tax return has changed from seven months to six months.California Corporation Tax Forms and Instructions. This booklet contains Form 100, California Corporation Franchise or Income Tax Return 814 Form 109, California Exempt Organization Business Income Tax Return 815 Form 199, Exempt Organization Return 818 Form 100-ES, Corporation Estimated Tax 802 FTB 3500, Exempt Application Booklet 831Forms and Publications Search | California Franchise Tax Board. Tax Year. Taxpayer Type. Or. Form Number and/or Keywords. Get Forms. Return to Forms and Publications.SACRAMENTO CA 94257-0500 A Purpose Use Form 100X to amend a previously filed Form 100, Form 100S, or Form 100W, California Corporation Franchise or Income Tax Return - Water's-Edge Filers. A claim for refund of an overpayment of tax should be made by filing Form 100X. If the corporation is filing an amended taxLearn how to access your account and pay your California franchise or income tax online with e-Services, a convenient and secure service from the Franchise Tax Board.

Partnerships and S corporations may use FTB 3893 to make a PTE elective tax payment by printing the voucher from FTB's website and mailing it to us. See instructions attached to voucher for more information. Alternatively, the PTE elective tax payment can be made electronically using Web Pay on FTB's website. Entities can use Web Pay to pay ...Instructions for Form 100S 3. What s New/Tax Law Changes 3. General Information A, Franchise or Income Tax 8. General Information B, Tax Rate and Minimum Franchise Tax 8. Instructions for Schedule K and Schedule K-1 (100S) 23. Form 100S, California S Corporation Franchise or Income Tax Return 29References in the form and instructions are to the Internal Revenue Code (IRC) as of January 1, 2015, and to the California Revenue and Taxation Code (R&TC).. What's New. Credit Limitation – For taxable years beginning on or after January 1, 2020, and before January 1, 2023, there is a $5,000,000 limitation on the application of business credits …Compute the corporation’s tax on a water’s-edge basis. Use Form 100W. Attach Form 100-WE, Water’s-Edge Election, to the timely filed original return for the year of the election. To file on a water’s-edge basis, the corporation must do all of the following: File on a water’s-edge basis for a period of 84 months.

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Forms, Samples and Fees. Over 140 Business Filings, Name Reservations, and Orders for Certificates of Status and Certified Copies of Corporations, Limited Liability Companies and Limited Partnerships available online. The Secretary of State offers two options for submitting business entity filings depending on your entity and filing type.Sacramento CA 94257-0531. Using black or blue ink, make the check or money order payable to the " Franchise Tax Board .". Write the California corporation number and "2020 Form 100W" 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.Shirley N. Weber, Ph.D., California Secretary of State 1500 11th Street Sacramento, California 95814 Office: (916) 653-6814 Social Media FacebookCALIFORNIA FORM 3805Q Attach to Form 100, Form 100W, Form 100S, or Form 109. Prior Year NOLs (a) Year of loss (b) Code – See instructions (c) Type of NOL – See below * (d) Initial loss – See instructions (e) Carryover from 2020 (f) Amount used in 2021 (g) Available balance (h) Carryover to 2022 col. (e) minus col. (f) Current Year NOLs

For information on who is required to make EFT payments, go to ftb.ca.gov and search for eft, or call 916-845-4025. Specific Line Instructions Schedules R, and R-1 through R-6, Entity name and identification number fields. Name(s) as shown on your California tax return - Enter the individual or business name in this field.FTB 100, California Corporation Franchise or Income Tax Return ; FTB 100S, California S Corporation ... such as MyFTB, or tax forms and other files that are not in HTML format. Some publications and tax form instructions are available in HTML format and can be translated. Visit our Forms and Publications search tool for a list of tax ...Form 100 2023 3602233 CA Net Income 18 Net income (loss) for state purposes . Complete Schedule R if apportioning or allocating income . See instructions .• ... Check if estimate penalty computed using Exception B or C on form FTB 5806 . See instructions. 44 Total amount due. Add line 38, line 39, line 41, and line 43a ...Additional information can be found in FTB Pub. 1001, Supplemental Guidelines to California Adjustments, the instructions for California Schedule CA (540 or 540NR), and the Business Entity tax booklets. ... Form 100, California Corporation Franchise or Income Tax Return; Form 100S, California S Corporation Franchise or Income Tax Return;Total. Enter total of column (c) on Schedule F, line 17, and total of column (d) on Side 1, line 2 or line 3. If the corporation uses California computation method to compute the net income, see instructions. Schedule F Computation of Net Income.Form 100-ES INS: Instructions for Form 100-ES Corporate Estimated Tax Estimated: Form 100-W: California Corporation Franchise or Income Tax Return Tax Return: Form 100-S: California S Corporation Franchise or Income Tax Return Tax Return: Form 100-WE Form: Water's-Edge Election: Form 100-S Schedule B: S Corporation Depreciation …2020 California Resident Income Tax Return 540. Check here if this is an AMENDED return. Fiscal year filers only: Enter month of year end: month________ year 2021. If your address above is the same as your principal/physical residence address at the time of filing, check this box . . . If not, enter below your principal/physical residence ...A. Purpose. Use Form 587, Nonresident Withholding Allocation Worksheet, to determine if withholding is required and the amount of California source income subject to withholding. Withholding is not required if payees are residents or have a permanent place of business in California. Get FTB Pub. 1017, Resident and Nonresident Withholding ...All federal S corporations subject to California laws must file Form 100S and pay the greater of the minimum franchise tax or the 1.5% income or franchise tax. The tax rate for financial S corporations is 3.5%. The taxable income of the S corporation is calculated two different ways for two different purposes.

2021 Deduction and Credit Summary 3805Z. Attach to your California tax return. Name(s) as shown on your California tax return. SSN or ITIN CA Corporation no. FEIN. Name(s) as shown on your California tax return. California Secretary of State (SOS) file number.

For withholding on a sale, the remitter will need the original completed Form 593 and two copies: File the original Form 593, along with completed Form 593-V and the withholding payment. Mail to FTB using the address shown in this section within 20 days following the end of the month in which the transaction closed.Dec 28, 2023 · CA Form 100, California Corporation Franchise or Income Tax Return. Updated 4 months ago by Greg Hatfield. See the links below for the California FTB form instructions. 2023 Form 100. 2022 Form 100. 2021 Form 100. 2020 Form 100. How did we do?Open the file with our powerful PDF editor. Fill in all the information required in CA FTB 100, using fillable lines. Include photos, crosses, check and text boxes, if you want. Repeating information will be added automatically after the first …Use California Revenue and Taxation Code (R&TC) Sections 19011, 19021, 19023, 19025 through 19027, and 19142 through 19161 to determine the estimated tax requirement for California. Use Form 100-ES, Corporation Estimated Tax, for the calendar year ending December 31, 2023, or fiscal years ending in 2024. Complete Form 100-ES using black …To complete Schedule X, check box m for "Other" on Part II, line 1, and write the explanation "Claim dependent exemption credit with no id and form FTB 3568 is attached" on Part II, line 2. Make sure to attach form FTB 3568 and the required supporting documents in addition to the amended return and Schedule X.For more information regarding convention and trade shows, please see the instructions for Form 100 (California Franchise or Income Tax Return). Limited Liability Companies Treated as C Corporations A limited liability corporation that is classified as an association taxable as a corporation for federal purposes must file Form 100 (California Corporation …Help. If you have questions about the program: email the Alliance team. If you have questions about NSERC’s online system: check the frequently asked questions on how to use the online system. contact the online services helpdesk: send an email to [email protected] or call 613-995-4273; include your email address and …

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Put your name, current address, and daytime phone number at the top of the form. If you don't have a lawyer, write "in pro per" after "Attorney for." Fill in the court name and address. You may also need to fill in the court branch where you will file your petition. If you are the person starting the court case, you are the "Petitioner.".In the digital age, searching for real estate has become easier than ever before. With numerous websites catering to homebuyers and sellers, it can be overwhelming to determine whi...Partnerships and S corporations may use FTB 3893 to make a PTE elective tax payment by printing the voucher from FTB's website and mailing it to us. See instructions attached to voucher for more information. Alternatively, the PTE elective tax payment can be made electronically using Web Pay on FTB's website. Entities can use Web Pay to pay ...2021 Instructions for Form FTB 3805Q Net Operating Loss (NOL) Computation and NOL and Disaster Loss Limitations — Corporations. ... the S corporation must complete two forms FTB 3805Q and attach them to Form 100S, California S Corporation Franchise or Income Tax Return. The unused losses incurred while the S corporation was a C corporation ...CALIFORNIA FORM 3805Q Attach to Form 100, Form 100W, Form 100S, or Form 109. Prior Year NOLs (a) Year of loss (b) Code - See instructions (c) Type of NOL - See below * (d) Initial loss - See instructions (e) Carryover from 2020 (f) Amount used in 2021 (g) Available balance (h) Carryover to 2022 col. (e) minus col. (f) Current Year NOLsAttach to Form 100, Form 100W, Form 100S, or Form 109. CALIFORNIA FORM 3805Q Prior Year NOLs (a) Year of loss (b) Code - See instructions (c) Type of NOL - See below * (d) Initial loss - See instructions (e) Carryover from 2022 (f) Amount used in 2023 (g) Available balance (h) Carryover to 2024 col. (e) minus col. (f) Current Year NOLsForm 100-ES INS: Instructions for Form 100-ES Corporate Estimated Tax Estimated: Form 100-W: California Corporation Franchise or Income Tax Return Tax Return: Form 100-S: California S Corporation Franchise or Income Tax Return Tax Return: Form 100-WE Form: Water's-Edge Election: Form 100-S Schedule B: S Corporation Depreciation …in FTB Pub. 1001, Supplemental Guidelines to California Adjustments, the instructions for California Schedule CA (540 or 540NR), and the Business Entity tax booklets. The instructions provided with California tax forms are a summary of California tax law and are only intended to aid taxpayers in preparing their state income tax returns.Form 100S is used if a corporation has elected to be a small business corporation (S corporation). All federal S corporations subject to California laws must file Form 100S and pay the greater of the minimum franchise tax or the 1.5% income or franchise tax. The tax rate for financial S corporations is 3.5%.For more information, get Form 100, California Corporation Franchise or Income Tax Return, Form 100W, California Corporation Franchise or Income Tax Return - Water's-Edge Filers, or Form 100S, California S Corporation Franchise or Income Tax Return instructions, and see R&TC Section 24309.1.The California Minimum Franchise Tax of $800 will be automatically calculated for applicable corporate and S-corp returns on CA Form 100, page 2, line 23 or CA Form 100S, page 2, line 21. The amount due for the current return can be paid via the PMT screen or with voucher CA 3586-V.Write the dividend payer's name and label dividends received from certain foreign construction projects as "FCP" in Part II, column (a). Complete Schedule H (100W), Part II and enter the total of Part II, line 4, column (g) on Form 100W, Side 2, line 11a. For Part II, column (d), if any portion of a dividend also qualifies for the ... ….

Water's-Edge Filers Only: If controlled foreign corporations are included in the combined report, attach form FTB 2416. 1 a. Net income (loss) after state adjustments from Form 100 or Form 100W, Side 2, line 17; Form 100S, Side 2, line 14; Form 100X, line 4. Form 565 and Form 568 filers: Enter the total of line 1 through line 11c fromWater's-Edge Filers Only: If controlled foreign corporations are included in the combined report, attach form FTB 2416. 1 a. Net income (loss) after state adjustments from Form 100 or Form 100W, Side 2, line 17; Form 100S, Side 2, line 14; Form 100X, line 4. Form 565 and Form 568 filers: Enter the total of line 1 through line 11c fromAll federal S corporations subject to California laws must file Form 100S and pay the greater of the minimum franchise tax or the 1.5% income or franchise tax. The tax rate for financial S corporations is 3.5%. The taxable income of the S corporation is calculated two different ways for two different purposes.References in these instructions are to the Internal Revenue Code (IRC) as of January 1, 2015, and to the California Revenue and Taxation Code (R&TC).. What's New. Extensions for Estimated Tax Installments – Due to the COVID-19 pandemic, the due date for filing 2019 tax returns was extended to July 15, 2020. If your estimated tax installments were …Are you on the hunt for your dream job? Look no further than Indeed.ca, Canada’s largest job search website. With millions of job listings and a user-friendly interface, Indeed.ca ...3601133 Form 100 C1 2013 Side 1 California Corporation Franchise or Income Tax Return TAXABLE YEAR 2013 ... See instructions. California Secretary of State file number Street address (suite/room no.) PMB no. City (If the corporation has a foreign address, see instructions.) State ZIP codeAll federal S corporations subject to California laws must file Form 100S and pay the greater of the minimum franchise tax or the 1.5% income or franchise tax. The tax rate for financial S corporations is 3.5%. The taxable income of the S corporation is calculated two different ways for two different purposes.That’s $1,000 per line when you bring your own phone or get a new one from us. No trade, no hassle. To unlock this game-changing value, call 855-972-7299 and speak with a Business Expert. Contact us. $1,000 per line credit: With 36 monthly bill credits for new accounts that add at least 10 lines on Business Unlimited Edge. $1,000 per line ... Ca form 100 instructions, 2022 Instructions for Form 100S California S Corporation Franchise or Income Tax Return. References in these instructions are to the Internal Revenue Code ... is defined in federal Treas. Regs. Section 1.1374-1A(d). Figure taxable income by completing line 1 through line 17 of Form 100, California Corporation Franchise or Income Tax Return., Since the S corporation is doing business in both Nevada and California, it must file Form 100S (California S Corporation Franchise or Income Tax Return) and use Schedule R to apportion income between the two states. ... For more information regarding QSubs, please see Form 100S, General Instructions and FTB Publication 1093 (Frequently Asked ..., Total. Enter total of column (c) on Schedule F, line 17, and total of column (d) on Side 1, line 2 or line 3. If the corporation uses California computation method to compute the net income, see instructions. Schedule F Computation of Net Income. See instructions., Tax Year Updating this field may cause other fields on this page to be updated and/or removed., Applying for state disability benefits can be a daunting and complex process, but with the right tips and tricks, you can navigate through it successfully. To begin with, it’s esse..., References in these instructions are to the Internal Revenue Code (IRC) as of January 1, 2015, and to the California Revenue and Taxation Code (R&TC).. What's New. e-file Form 109 – For taxable years beginning on or after January 1, 2023, the Franchise Tax Board (FTB) offers e-file for exempt organizations filing Form 109, California Exempt …, The instructions provided with California tax forms are a summary of California tax law and are only intended to aid taxpayers in preparing their state income tax returns. ... "IRC Section 179 and Business Assets." When completing Schedule D‑1 and Schedule D (100S) for the Form 100S, skip any instructions to report the gain or loss on ..., (Yes requires filing of BOE-100-B statement, penalties may apply – see instructions.) For calendar year 2023 or fiscal year beginning and ending . (m m / d d / y y y y) (m m / d d / y y y y) RP. Corporation name California corporation number FEIN Additional information. See instructions. California Secretary of State file number, The S corporation uses Schedule K-1 (100S) to report the shareholder’s share of the S corporation’s income, deductions, credits, etc. Information from the Schedule K-1 (100S) is used to complete your California tax return. Keep a copy of Schedule K-1 (100S) for your records. However, do not file the schedule with your California tax return., Form 100 Booklet 2022 Page 3 2022 Instructions for Form 100 California Corporation Franchise or Income Tax Return References in these instructions are to the Internal Revenue Code (IRC) as of January 1, 2015, and to the California Revenue and Taxation Code (R&TC). Differences between California and Federal Law, CALIFORNIA FORM 3805Q Attach to Form 100, Form 100W, Form 100S, or Form 109. Prior Year NOLs (a) Year of loss (b) Code - See instructions (c) Type of NOL - See below * (d) Initial loss - See instructions (e) Carryover from 2020 (f) Amount used in 2021 (g) Available balance (h) Carryover to 2022 col. (e) minus col. (f) Current Year NOLs, Use California Revenue and Taxation Code (R&TC) Sections 19011, 19021, 19023, 19025 through 19027, and 19142 through 19161 to determine the estimated tax requirement for California. Use Form 100-ES, Corporation Estimated Tax, for the calendar year ending December 31, 2024, or fiscal years ending in 2025. Complete Form 100-ES using black or blue ..., File by paper. If you would like to file a paper tax return by mail, you'll need to download and print our forms and instructions. To find out what form you need to use, visit our file page and select your filing situation. Your return must be postmarked by the extended due date to be timely. It may take longer for us to process your tax ..., Attach form(s) FTB 3544 to Form 100, California Corporation Franchise or Income Tax Return; Form 100S, California S Corporation Franchise or Income Tax ... Visit our Forms and Publications search tool for a list of tax forms, instructions, and publications, and their available formats. Choose your language. Close. Is there something wrong with ..., Form 100 Booklet 2009 (REV 01-13) Page 3. Instructions for Form 100. California Corporation Franchise or Income Tax Return. References in these instructions are to the Internal Revenue Code (IRC) as of January 1, 2005, and to the California Revenue and Taxation Code (R&TC). In general, California law conforms to the Internal, 3611213 Form 100S 2021 Side 1 B 1. During this taxable year, did another person or legal entity acquire control or majority ownership (more than a 50% interest) of this corporation or any of its subsidiaries that owned California real property (i.e., land, buildings), leased, Instructions: Business Entities Submission Cover Sheet ... SI-100 (REV 03/2022) 2022 California Secretary of State bizfile.sos.ca.gov Secretary of State . Statement of Information (California Nonprofit, Credit Union and General Cooperative Corporations) ... (Form SI-CID) as required by California Civil Code sections 5405(a) and 6760(a). 7 ..., 3611223 Form 100S 2022 Side 1 B 1. During this taxable year, did another person or legal entity acquire control or majority ownership (more than a 50% ... See instructions. California Secretary of State file number Street address (suite/room no.) PMB no. City (if the corporation has a foreign address, see instructions.) State ZIP code, Use Revenue and Taxation Code (R&TC) Sections 19011, 19021, 19023, 19025 through 19027, and 19142 through 19161 to determine the estimated tax requirement for California. Use Form 100-ES, Corporation Estimated Tax, for the calendar year ending December 31, 2020, or fiscal years ending in 2021. Complete Form 100-ES using black or blue ink., 22 Amortization adjustment. If line 21 is greater than line 20, enter the difference here and on Form 100 or Form 100W, Side 1, line 6. If line 21 is less than line 20, enter the difference here and on Form 100 or Form 100W, Side 2, line 12. . . . . 22. 7621213. FTB 3885 2021., See instructions. 12 . Tax credits: 13 . Tax after credits (not less than minimum franchise tax plus QSub annual tax(es), if applicable) 14 . Alternative minimum tax. See instructions. 15 . Tax from Schedule D (100S) (Form 100S filers only) 16 . Excess net passive income tax (Form 100S filers only) 17 . Pass-through entity elective tax (Form ..., The annual tax for S corporations is the greater of 1.5% of the corporation's net income or $800. Note: As of January 1, 2000, newly incorporated or qualified corporations are exempt from the annual minimum franchise tax for their first year of business. (See below.), California Courts | Self Help Guide. Type of Case. CARE Act; Child Custody; Child support; Civil Lawsuits ... Get form UD-101. Effective: January 1, 2024 ... View UD-101 Plaintiff's Mandatory Cover Sheet and Supplemental Allegations—Unlawful Detainer form. Go to. How-to instructions for Eviction. Go to. Eviction Form Packets. Was this helpful ..., Instructions for Schedule H (100S) ... If no entry in Part III, enter the total from Part I, line 4, column (d) on Form 100S, Side 2, line 9. ... that is not affiliated with the water's-edge group. For more information, see R&TC Section 24411 and Form 100W, California Corporation Tax Booklet — Water's‑Edge Filers., 2022 Form 100S California S Corporation ... B 1. During this taxable year, did another person or legal entity acquire control or... Learn more 2022 Instructions for Form 100S S Corporation Tax... All federal S corporations subject to California laws must file Form 100S and pay the..., Water’s-Edge Filers Only: If controlled foreign corporations are included in the combined report, attach form FTB 2416. 1 a Net income (loss) after state adjustments from Form 100 or Form 100W, Side 2, line 17; Form 100S, Side 2, line 14; Form 100X, line 4. Form 565 and Form 568 filers: Enter the total of line 1 through line 11c from, Form 100 Booklet 2021 (REV 07-22) Page 3 2021 Instructions for Form 100 California Corporation Franchise or Income Tax Return References in these instructions are to the Internal Revenue Code (IRC) as of January 1, 2015, and to the California Revenue and Taxation Code (R&TC)., To complete Schedule X, check box m for "Other" on Part II, line 1, and write the explanation "Claim dependent exemption credit with no id and form FTB 3568 is attached" on Part II, line 2. Make sure to attach form FTB 3568 and the required supporting documents in addition to the amended return and Schedule X., To accomplish this, the S corporation should complete a Schedule D-1 and Schedule D (100S) with the gain or loss for the non-IRC Section 179 business assets only. The amounts from this Schedule D-1 and Schedule D (100S) will be reported on the Schedule K and Schedule K‑1 (100S). Indicate at the top of this Schedule D-1 and Schedule D (100S ..., The California Franchise Tax Board (FTB) Jan. 20 released updated instructions for 2021 Form 100X, Amended Corporation Franchise or Income Tax Return, for corporate income and individual income tax purposes., A. Purpose. Use form FTB 3885, Corporation Depreciation and Amortization, to calculate California depreciation and amortization deduction for corporations, including partnerships and limited liability companies (LLCs) classified as corporations. S corporations must use Schedule B (100S), S Corporation Depreciation and Amortization., Use California Revenue and Taxation Code (R&TC) Sections 19011, 19021, 19023, 19025 through 19027, and 19142 through 19161 to determine the estimated tax requirement for California. Use Form 100-ES, Corporation Estimated Tax, for the calendar year ending December 31, 2022, or fiscal years ending in 2023. Complete Form 100-ES using black or blue ..., 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 2023 California tax return by the original due date. The corporation or exempt organization owes tax for the 2023 taxable year.