3539: Payment for Automatic Extension for Corps and Exempt Orgs (2024)
California · FTB · Used for tax years 2024
California Form FTB 3539 is a payment voucher for corporations and exempt organizations making a 2024 tax payment when they need an automatic filing extension. It identifies the organization, the return being paid, and the payment amount. An extension to file does not extend the
Who files this form
Use Form FTB 3539 only if both apply:
- Your corporation or exempt organization cannot file its 2024 California tax return by the original due date.
- It owes tax for the 2024 taxable year.
An LLC that elects to be taxed as a corporation for federal tax purposes is treated as a corporation for these instructions.
Use the Tax Payment Worksheet to determine whether tax is due. Do not file Form FTB 3539 if no tax is due or if you pay electronically.
To qualify for the automatic filing extension, file the return by the extended due date. The organization's powers, rights, and privileges must not be suspended or forfeited by the FTB or California Secretary of State as of the original due date.
When it's due
2024 tax year: calendar-year filers
| Return type | Tax payment due | Extended return filing deadline |
| --- | --- | --- |
| Form 100 or 100W | April 15, 2025 | November 17, 2025 |
| Form 100S | March 17, 2025 | September 15, 2025 |
| Form 100 for farmers' cooperatives | September 15, 2025 | April 15, 2026 |
| Form 109, generally | May 15, 2025 | November 17, 2025 |
| Form 109 for an employee's trust under IRC 401(a) or an IRA | April 15, 2025 | October 15, 2025 |
2024 tax year: fiscal-year filers
The deadlines below are the 15th day of the listed month following the close of the taxable year.
| Return type | Tax payment due | Extended return filing deadline |
| --- | --- | --- |
| Form 100 or 100W | 4th month | 11th month |
| Form 100S | 3rd month | 9th month |
| Form 100 for farmers' cooperatives | 9th month | 16th month |
| Form 109, generally | 5th month | 11th month |
| Form 109 for an employee's trust under IRC 401(a) or an IRA | 4th month | 10th month |
An extension to file is not an extension to pay. Pay by the original due date to avoid late payment penalties and interest. If a due date falls on a weekend or holiday, the deadline moves to the next business day.
What you'll need
Have these details ready to complete the form and Tax Payment Worksheet:
- Corporation or exempt organization name, address, and telephone number.
- California corporation number, federal employer identification number (FEIN), and California Secretary of State file number, as applicable.
- The return type the payment is for and the beginning and ending dates if using a fiscal year.
- Total tentative tax, including alternative minimum tax if applicable.
- Estimated tax payments and any prior-year overpayment applied as a credit. S corporations may include Qualified Subchapter S Subsidiary (QSub) annual tax payments.
If paying by mail, include a check or money order with Form FTB 3539. Keep the completed worksheet permanently with your tax records, along with a copy of the California tax return.
How to file
Calculate the payment
- Enter total tentative tax on worksheet line 1, including alternative minimum tax if applicable.
- Enter estimated payments and prior-year overpayment credits on line 2.
- If line 1 is greater than line 2, subtract line 2 from line 1. Enter the difference on line 3 and Form FTB 3539.
Do not mail the form if no payment is due.
Pay electronically
- Electronic Funds Transfer (EFT): Go to ftb.ca.gov and search for eft.
- Electronic Funds Withdrawal (EFW): Use tax preparation software that supports extension payments.
- Web Pay for Businesses: Go to ftb.ca.gov/pay. You can pay immediately or schedule payments up to a year ahead.
- Credit card: Go to officialpayments.com. A convenience fee applies.
If paying electronically, keep the worksheet for your records and do not mail Form FTB 3539.
Pay by mail
If you are not paying electronically, complete Form FTB 3539. Using black or blue ink, make a check or money order payable to Franchise Tax Board. Write your California corporation number, FEIN, or California Secretary of State file number and 2024 FTB 3539 on the payment.
Enclose the payment with the form, but do not staple them together. Mail by the original return due date to:
FRANCHISE TAX BOARD
PO BOX 942857
SACRAMENTO CA 94257-0531
Checks and money orders must be in U.S. dollars and drawn against a U.S. financial institution.
Common mistakes
- Treating the filing extension as extra time to pay. Tax is due by the original return due date. Late payment can result in penalties and interest.
- Mailing the form when no payment is due or after paying electronically. The form specifically says not to mail it in either case.
- Ignoring mandatory electronic payment rules. Paying by another method when electronic payment is required can result in a 10% non-compliance penalty.
- Missing the extended filing deadline or overlooking suspended status. The automatic extension does not apply if the return is late or the organization's powers, rights, and privileges were suspended or forfeited as of the original due date.
- Stapling the payment to the form. Enclose it without staples.
- Entering minimum franchise tax for a political action committee or exempt homeowners' association filing Form 100. These filers should not enter minimum franchise tax on worksheet line 1.
Questions people ask
Do I need to submit a written extension request?
No. The extension is automatic if you qualify. You must file by the extended due date, and your organization's powers, rights, and privileges must not be suspended or forfeited by the FTB or California Secretary of State as of the original due date.
What if I do not owe tax?
Do not file Form FTB 3539. You must still file your California tax return by the extended due date.
When are electronic payments required?
Corporations and exempt organizations with an estimated tax or extension payment in excess of $20,000, or total tax liability in excess of $80,000, must make subsequent payments electronically. The first payment that triggers the requirement does not have to be electronic. Once the threshold is met, the requirement applies to all subsequent payments regardless of amount, tax type, or taxable year. EFW, Web Pay, and credit card payments also satisfy the requirement.
Who submits the form for a combined unitary group?
If the group elects to file a single combined return, only the designated key corporation should submit Form FTB 3539. Its payment must include at least the minimum franchise tax for each group corporation subject to California franchise tax. If members file separate returns, each member with tax due on worksheet line 3 must submit its own form. If any member meets the mandatory EFT requirements, all members must pay electronically and should not mail the form.