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Fixed Assets and UltraTax CS 2023 help is now on Help and Support. We're still moving articles, but you can find most content for the 2023 tax year there. Continue using the Help & How-To Center for tax years 2022 and older.
Summary
Use the CAExt screen 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 the CAExt screen to complete Form 3519 for the purposes of making an extension payment. You can either have UltraTax CS calculate the extension payment amount or manually force that amount.
- To have UltraTax CS calculate the extension payment amount based on current data entered: Enter X in the Calculate Extension field on the CAExt screen. 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 UltraTax CS 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 the CAExt screen.
- If there is no balance due or if there is no calculated amount: Per request of the California FTB, UltraTax CS 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 the CAExt screen, choose File > Print Extensions to print Form 3519.
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 the CAExt screen in the Extension payment actually made; reportable on main return field. Note that UltraTax CS populates this field when the extension was created if UltraTax CS 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 UltraTax CS, 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 the CAPen screen. If the date exceeds the extended due date, UltraTax CS 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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