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State of California Personal Income Tax Extensions – Tax Year 2009
GENERAL INSTRUCTIONS
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The State of California will automatically grant you a 6 month tax extension if you were approved for a federal tax extension (IRS Form 4868). However, if you need to make a state tax payment, you will need to submit California Form FTB 3519 (PDF) or make a payment online with California Web Pay.
NEW for Tax Year 2009: you are required to remit all your payments
electronically once you make an estimate or extension payment exceeding $20,000
or you file an original return with a total tax liability over $80,000 for any taxable
year that begins on or after January 1, 2009. Once you meet this threshold, all
subsequent payments regardless of amount, tax type, or taxable year must be
remitted electronically. The first payment that would trigger the mandatory e-pay
requirement does not have to be made electronically. Individuals who do not send
the payment electronically may be subject to a one percent noncompliance penalty.
Electronic payments can be made using Web Pay on the Franchise Tax Board’s
(FTB’s) website, electronic funds withdrawal (EFW) as part of the e-file return, or
your credit card. For more information or to obtain the waiver form, go to
ftb.ca.gov and search for mandatory epay.
If you do not need to make a tax payment and have received an approval notification from FileLater, there’s nothing more to do.
Filing for a California tax extension will not provide you with additional time to pay any tax balance due, which must be paid by April 15 or interest and other payment penalties may apply.
For additional information, please visit the State of California Franchise Tax Board website.
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