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Screen CAExt - California Extension and Payments (1040)

Overview

Use this screen to complete Form 3519.
Use Form 3519 to make a payment with Extension for Individual income tax. California FTB does not require or process Form 3519 extension without a payment.
CA FTB waives the late penalty on unpaid balance of tax due as of April 15,
2025
 if taxpayer meets the following:
  • Pays 90 percent of the tax by April 15,
    2025
    .
     Choose Setup, 1040 Individual, Federal tab, and then Extensions to choose the approach for calculating the extension payment.
Calculate extension payment to reflect all amounts expected to be paid
. When the
Include the projected estimated tax penalty in the balance due on extension
 field on the Extension dialog is marked, the default calculation for the Form 3519 extension payment includes income tax due and use tax due as well as underpayment penalty and contributions.
Calculate extension payment to include minimum amount needed to avoid late penalties and interest.
 When the
Include the projected estimated tax penalty in the balance due on extension
 field on the Extension dialog is blank, the default calculation for the Form 3519 extension payment includes income tax due and use tax due but excludes underpayment penalty and contributions.
  • Pays remainder of tax by [[ut_oct_due_long]]
No payment due:
CA FTB does not require an extension to be filed in order to waive the late penalty if the other requirements have been met. Furthermore, FTB does not process Form 3519 extension if there is no accompanying payment. Thus, per CA FTB guidelines, UltraTax/1040-CA does not print Form 3519 unless there is a balance due to be paid with extension. Likewise, federal Form 4868 is not applicable if taxpayer is not making a payment for California.
Electronic Filing of Extension Payment:
The California Franchise Tax Board and UltraTax/1040-California support electronic funds withdrawal of Form 3519 extension payment via electronic filing. For complete information on conditions and data entry required to generate the electronic record, see 1040-CA: Extension Payment - Electronic Funds Withdrawal.
See the States that accept the federal extension topic for more information on filing extensions in other states.

Extension

Use this section to calculate the extension form and extend the due date of the return. The extension form is a voucher only; the form is filed only with an amount due. Per state instruction, the voucher is not printed with a blank amount due. Handwritten amounts are not acceptable on the scannable version of Form 3519.
Enter
X
 to calculate an amount (if any) for Form 3519, Automatic Extension for Individuals. Form 3519 is a voucher and is filed only when there is an amount to be paid to extend the return.
Choose Setup, 1040 Individual, Federal tab, and then Extensions to choose the approach for calculating the extension payment.
  • Calculate extension payment to reflect all amounts expected to be paid
    . When the
    Include the projected estimated tax penalty in the balance due on extension
     field on the Extension dialog is marked, the default calculation for Form 3519 extension payment includes income tax due and use tax due as well as underpayment penalty and contributions.
  • Calculate extension payment to include minimum amount needed to avoid late penalties and interest.
     When the
    Include the projected estimated tax penalty in the balance due on extension
     field on the Extension dialog is blank, the default calculation for Form 3519 extension payment includes income tax due and use tax due but excludes underpayment penalty and contributions.
To print filing instructions that indicate no extension is required to be filed, choose Setup, 1040 Individual, California tab, and then Other Return Options button then mark the
Print Form 3519 extension instructions when no balance due
 checkbox and mark the
Calculate extension
 field or enter
0
 (zero) in the
Balance due on extension (Force)
 field.
UltraTax CS also enters the applicable due date in the
Extended due date
 field. UltraTax CS automatically enters
X
 in this field if you enter an amount in the
Balance due on extension (Force)
 field.
If an extension is printed by choosing File and then Print Extensions, or an entry is made in the
Calculate extension
 field, the extended due date automatically appears in this field. Otherwise, the date manually entered in this field is used as the extended due date in the filing instructions and when calculating late filing penalties.
Each time you print the extension (via the File and then Print Extensions), UltraTax CS does the following:
  • calculates the extension payment amount and enters the amount in this field, and
  • prints this amount on the main return, not on the extension.
Alternatively, you can overrule the calculated amount by entering the amount actually paid with the current-year extension in this field. UltraTax CS then displays the new amount in black.
If you enter an amount in this field, UltraTax CS calculates the amount of total tax using the estimated payments and withholding entered, marks the
Calculate extension
 field, completes the
Extended due date
 field, and transfers the amount to the
Extension payment actually made; reportable on main return
 field.
Enter the payment amount and the date of the payment. The amount paid is included as a payment on the return. When the date paid is after the original due date, the amount is not included as a payment in the calculation of an extension. The payment reduces the balance due for late interest and penalty calculations as of the date paid.

Payments

UltraTax CS uses this information to complete the Payments section of Form 540 or 540NR.
Enter payments made by a limited liability company on the taxpayer's behalf. Amounts entered in this field or statement dialog are added to any payments entered in federal input screens and included as other payments on Form 540 or Form 540NR. Form 540NR displays additional text "LLC" per state instruction. FEIN and Name of LLC are required data entry if electronically filing Form 540NR.
The amount entered in this field is included in the total payments on Forms 540 and 540NR. Text IRC 1341 and the amount of the payment display on the form above the total payments line.
If Form 540 or Form 540NR reflects a balance due and taxpayer is not subject to the e-pay mandate, you may enter an amount in this field to force the amount of payment that displays on the Form 3582 payment voucher when filing the return electronically. An entry in this field has no effect on the calculation of Form 540/540NR or the filing instructions.

Statement of Separate Estimates Paid

Use this section to enter estimate information when separately filed estimates were made and the return is now a joint return to calculate the California Statement of Separate Estimates Paid. Enter information to be reported on the Statement of Separate Estimates Paid. The statement prints when any data is entered in this section. UltraTax CS automatically displays the estimated tax payments and dates entered in the federal St Pmt Screen with
CA
 postal code when two separate returns have been merged together and California is attached to the return. Information may be entered or adjusted as needed.
UltraTax CS defaults to reporting the current name entered in the federal 1040 Screen. Use these fields to enter the name used to pay estimates if different.
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