California Payment Voucher for Corps and Exempt Orgs e-filed Returns

Payment Voucher for Corps and Exempt Orgs e-filed Returns
2023 California Form 3586 e-file Payment Voucher for Corporations and Exempt Organizations e-filed Returns
2023 Instructions for Form FTB 3586

Payment Voucher for Corporations and Exempt Organizations e-filed Returns
What’s New
e-file Form 109 – For taxable years beginning
on or after January 1, 2023, the Franchise
Tax Board (FTB) offers e-file for exempt
organizations filing Form 109, California
Exempt Organization Business Income Tax
Return. Check with your software provider to
see if they support exempt organization e-file.

General Information
Use form FTB 3586, Payment Voucher for
Corporations and Exempt Organizations
e-filed Returns, to pay the tax due only if the
corporation or exempt organization meets all of
the following:
• Files its tax return electronically
• Has a balance due
• Remits payment with a check or money
order
• Is not required to remit payment
electronically
If a limited liability company (LLC) elects
to be taxed as a corporation for federal tax
purposes, the LLC must file form FTB 3586
and enter the California corporation number,
federal employer identification number (FEIN),
and California Secretary of State (SOS) file
number, if applicable, in the space provided.
The Franchise Tax Board (FTB) will (1) assign
an identification number to an LLC that files
as a corporation, and (2) notify the LLC
with the identification number upon receipt
of the first estimated tax payment, first tax
payment, or the first tax return. The LLC will
be subject to the applicable provisions of the
Corporation Tax Law and should be considered
a corporation for purpose of all instructions
unless otherwise indicated.

Private Mail Box (PMB) – Include the PMB
in the address field. Write “PMB” first, then
the box number. Example: 111 Main Street
PMB 123.

Electronic Payment

Electronic Funds Transfer (EFT)

Corporations or exempt organizations remitting
an estimated tax payment or extension payment
in excess of $20,000 or having a total tax
liability in excess of $80,000 must remit all
payments through EFT. Once a corporation or
exempt organization meets the threshold, all
subsequent payments regardless of amount,
tax type, or taxable year must be remitted
electronically to avoid a 10% non-compliance
penalty. The first payment that would trigger
the mandatory EFT requirement does not
have to be made electronically. Corporations
or exempt organizations required to remit
payments electronically may use electronic
funds withdrawal (EFW), Web Pay, or a credit
card and be considered in compliance with that
requirement. The FTB notifies corporations or
exempt organizations that are subject to this
requirement. Those that do not meet these
requirements may participate on a voluntary
basis. For more information, go to ftb.ca.gov
and search for eft or call 916.845.4025.

Electronic Funds Withdrawal (EFW)

Corporations can make an estimated tax and
extension payment using tax preparation
software. Check with the software provider to
determine if they support EFW for estimated tax
or extension payments. Exempt organizations
can use EFW to make a return payment when
e-filing Form 109 or Form 199, California
Exempt Organization Annual Information
Return.

Web Pay

Corporations or exempt organizations can make
payments online using Web Pay for Businesses.
Corporations or exempt organizations can make
an immediate payment or schedule payments
up to a year in advance. Go to ftb.ca.gov/pay
for more information.

Credit Card

Corporations or exempt organizations can
use Discover, MasterCard, Visa or American
Express Card to pay business taxes. Go
to officialpayments.com. ACI Payments,
Inc. (formerly Official Payments) charges a
convenience fee for using this service.
If the corporation or exempt organization
remits its payment electronically, do not mail
the payment voucher.

Specific Instructions
Is form FTB 3586 preprinted with the
corporation’s or exempt organization’s
information?
Yes. Go to number 1.
No. Go to number 2.
1. Verify the corporation’s or exempt
organization’s name and address, California
corporation number, FEIN, California SOS
file number, telephone number, and amount
of payment information is correct before
mailing the voucher and the check or
money order.
If a change is needed to the information,
use black or blue ink to draw a line through
the incorrect information. Scanning
machines may not be able to read other
colors. Clearly print the new information.
Then, go to number 3.
continued on next page

Do not mail a paper copy of the corporation’s or exempt organization’s tax return to the FTB. Keep it for the corporation’s or exempt organization’s records.
IF NO PAYMENT IS DUE, DO NOT MAIL THIS VOUCHER.
DETACH HERE
DETACH HERE
Calendar year C corporations – File and Pay by April 15, 2024.
Calendar year S corporations – File and Pay by March 15, 2024.
Calendar year exempt organizations – See instructions.
Fiscal year filers – See instructions.
TAXABLE YEAR

2023

Payment Voucher for Corporations
and Exempt Organizations e-filed Returns

CALIFORNIA FORM

3586 (e-file)

For calendar year 2023 or fiscal year beginning (mm/dd/yyyy)_____________, and ending (mm/dd/yyyy)___________.
California corporation number

FEIN

California Secretary of State (SOS) file number

This payment is for Form:
□ 100, 100W, or 100S □ 109 □ 199

Corporation/exempt organization name
Address (suite, room, or PMB no.)
City
Telephone

State

Do not mail a copy of the tax return with this payment voucher.
Caution: You may be required to pay electronically. See instructions.

6181233

ZIP code

Amount of payment

. 00
FTB 3586

2023

2. If there is a balance due, complete the
voucher included in these instructions with
black or blue ink. Scanning machines may
not be able to read other ink colors. Print
the corporation’s or exempt organization’s
name and address (in CAPITAL LETTERS),
California corporation number, FEIN,
California SOS file number, telephone
number, and amount of payment in the
space provided.
3. The information on form FTB 3586
should match the information that was
electronically transmitted to the FTB and the
information printed on the paper copy of
the corporation’s or exempt organization’s
2023 tax return.
Using black or blue ink, make the check or
money order payable to the “Franchise Tax
Board.” Write the California corporation
number, FEIN, California SOS file number
and “2023 FTB 3586” on the check or
money order. A penalty may be imposed
if the payment is returned by the bank for
insufficient funds.
Make all checks or money orders payable
in U.S. dollars and drawn against a U.S.
financial institution.
4. Enclose, but do not staple the check or
money order with voucher and mail to:
FRANCHISE TAX BOARD
PO BOX 942857
SACRAMENTO CA 94257-0531

Page 2

FTB 3586 Instructions 2023

When to Make Payment
If there is a balance due on the corporation’s
or exempt organization’s 2023 tax return,
mail form FTB 3586 with the payment to the
address listed under Specific Instructions,
number 4.
Payment of Tax Due Dates:
Form 100 or 100W
Calendar Year April 15, 2024
Fiscal Year
15th day of the 4th month
following the close of the
taxable year.
Form 100S
Calendar Year March 15, 2024
Fiscal Year
15th day of the 3rd month
following the close of the
taxable year.
Form 100 for farmers’ cooperative
Calendar Year September 15, 2024
Fiscal Year
15th day of the 9th month
following the close of the
taxable year.
Form 109, generally
Calendar Year May 15, 2024
Fiscal Year
15th day of the 5th month
following the close of the
taxable year.
Form 109 for employee’s trust
(IRC 401(a)) or IRA
Calendar Year April 15, 2024
Fiscal Year
15th day of the 4th month
following the close of the
taxable year.
Form 199
Calendar Year May 15, 2024
Fiscal Year
15th day of the 5th month
following the close of the
taxable year.

When the due date falls on a weekend or
holiday, the deadline to file and pay without
penalty is extended to the next business day.

Penalties and Interest
If the corporation or exempt organization fails
to pay its total tax liability by the original due
date, the corporation or exempt organization
will incur a late payment penalty plus interest.
The FTB may waive the late payment penalty
based on reasonable cause. Reasonable cause
is presumed when 90% of the tax shown
on the return, but not less than minimum
franchise tax if applicable, is paid by the
original due date of the return. However, the
imposition of interest is mandatory.
If the corporation or exempt organization does
not file its California tax return by the extended
due date, or the corporation’s powers, rights,
and privileges have been suspended or
forfeited by the FTB or the California SOS as of
the original due date, the automatic extension
will not apply and a delinquency penalty plus
interest will be assessed from the original due
date of the California tax return.
If the corporation or exempt organization
is required to remit all of its payments
electronically and pays by another method, a
10% non-compliance penalty will be assessed.

Franchise Tax Board Privacy
Notice on Collection
Our privacy notice can be found in annual tax
booklets or online. Go to ftb.ca.gov/privacy
to learn about our privacy policy statement,
or go to ftb.ca.gov/forms and search for
1131 to locate FTB 1131 EN-SP, Franchise Tax
Board Privacy Notice on Collection - Aviso de
Privacidad del Franchise Tax Board sobre la
Recaudación. To request this notice by mail,
call 800.338.0505 and enter form code 948
when instructed.