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Prepare Form 3519 extension

Use the
CAExt
 screen in the
Payments
 folder to generate the California Form 3519 extension.

Form 3519 payment, filing, and late penalty

  • The California Franchise Tax Board (FTB) doesn't have an extension request form.
  • The FTB waives certain penalties if the taxpayer meets the following payments criteria by the original due date of the return. If the taxpayer meets the criteria, the extension is automatic.
  • Form 3519 is a payment voucher only. The FTB doesn't accept or process Form 3519 without accompanying payment, and UltraTax CS only generates Form 3519 if there's a payment amount.
  • Since the criteria to waive certain penalties require the taxpayer to make certain payments by the original due date, and doesn't require a request, filing federal Form 4868 solely for California purposes is unnecessary and has no effect on the determination of penalties.
  • You can make payments online, via telephone, or electronic funds withdrawal.
Taxpayers who don't pay all of their income tax by the original return due date are usually subject to a late penalty. However, the FTB waives certain late penalties on the unpaid balance of tax due as of April 15, , if the taxpayer meets the following criteria:
  • The taxpayer pays at least 90 percent of the tax by the original due date, April 15, . (This may be done by things like withholding, estimates, and Form 3519 payment.)
  • The taxpayer files Form 540 or Form 540NR by the extended due date, October 15, .
  • The taxpayer pays the balance of the tax due by the extended due date, October 15, .

Prepare the Form 3519

Use the
CAExt
 screen to complete Form 3519. You can either have UltraTax CS calculate the payment amount, or manually force it.
  • To have UltraTax CS calculate the amount based on current data entered:
    1. Enter
      X
       in the
      Calculate Extension
       field on the
      CAExt
       screen.
    2. Select
      Setup
      ,
      1040 Individual
      , the
      Federal
       tab, then
      Extensions
       to select the method for calculating the extension amount.
      note
      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 isn't marked in
      Setup
      ,
      1040 Individual
      , the
      Federal
       tab,
      Extensions
      .
  • To force the amount: Enter an amount in the
    Balance due on extension (Force)
     field on the
    CAExt
     screen.
  • If there's no balance due, or if there's no calculated amount: UltraTax CS doesn't create Form 3519 if there's no payment amount. The form is meant solely as a voucher that accompanies a payment. The FTB doesn't accept or process Form 3519 unless there's an accompanying payment. Handwritten amounts aren't acceptable on the scannable version of Form 3519.

Print the extension

When you finish entering data on the
CAExt
 screen, select
File
, then
Print Extensions
 to print Form 3519.

Prepare the return after filing an extension

Make sure you do the following when preparing an extended return:
  • Amount actually paid with extension
    : The amount paid with the 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. UltraTax CS populates this field when you create the extension. Change the data entered for this amount if the taxpayer paid some other amount.
    note
    If you filed an extension via some means other than UltraTax CS, enter the actual amount paid with the extension in the
    Force
     field. By doing so, UltraTax CS will automatically complete data entry in other fields, including fields for extended due date and amount actually paid with the extension.
  • Date return filed
    : Enter the
    Date return filed
     on the
    CAPen
     screen. If the date exceeds the extended due date, UltraTax CS calculates a late penalty on the unpaid balance due.
  • Extension not required to be attached to return
    : Since the filing of an extension request isn't needed, the FTB doesn't need a copy of the federal or state extension when filing the return on paper.

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