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Summary
Use Screen CAExt in the Payments folder to generate the Form 3519 extension payment voucher. California Franchise Tax Board does not have an extension request form. Instead, FTB provides Form 3519 solely to be used as a voucher to accompany an extension payment. If the taxpayer meets the necessary criteria, the California Franchise Tax Board (FTB) waives certain penalties.
Details on Form 3519 payment, filing the return, and late penalty.
Preparing the extension
Use the information below to prepare the Form 3519 extension payment voucher.
Entering extension data
Use Screen CAExt to complete Form 3519 for the purposes of making an extension payment. You can either have the application calculate the extension payment amount or manually force that amount.
- To have the application calculate the extension payment amount based on current data entered: Enter X in the Calculate Extension field on Screen CAExt. Choose Setup > 1040 Individual > Federal tab > Extensions to select the method for calculating the extension payment amount. Note that selecting multiple clients for electronic filing via File > Print Extensions causes the application to mark the Calculate Extension field if the Create an extension without total tax liability amounts checkbox is not marked in Setup > 1040 Individual > Federal tab > Extensions.
- To force the extension payment amount: Enter an amount in the Balance due on extension (Force) field on Screen CAExt.
- If there is no balance due or if there is no calculated amount: Per request of the California FTB, the application does not produce Form 3519 if there is no payment amount as the form is intended solely as a voucher that accompanies a payment. FTB does not accept or process Form 3519 unless there is an accompanying payment. Handwritten amounts are not acceptable on the scannable version of Form 3519.
Printing the extension
When data entry is complete on Screen CAExt, choose File > Print Extensions to print Form 3519.
Additional information
Certain taxpayers may be subject to the electronic payment (e-pay) mandate. Such taxpayers are subject to additional penalties if payments are not remitted via electronic means. See 1040-CA: Mandatory e-pay overview for details.
Preparing the return after filing an extension payment
When preparing an extended return, ensure you have addressed the following:
- Amount actually paid with extension: The amount paid with extension is reported in the Payments section of Form 540 or Form 540NR. Enter the amount on Screen CAExt in the Extension payment actually made; reportable on main return field. Note that the application populates this field when the extension was created if the application calculated the extension payment amount or if the extension payment amount was forced. Change the data entered for this amount if the taxpayer paid some other amount.
Note: If an extension was filed via some means other than the application, enter the actual amount paid with extension in the Force field. By doing so, this will automatically complete data entry in other fields, including fields for extended due date and amount actually paid with extension.
- Date return filed: Enter the Date return filed on Screen CAPen. If the date exceeds the extended due date, the application calculates late penalty on the unpaid balance due.
- Extension not required to be attached to return: Since the filing of an extension request is not required, the California FTB does not require a copy of the federal or state extension when paper filing the return.
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