Extension of Time for Payment of Taxes by a Corporation Expecting a Net Operating Loss Carryback

Use the California Tax Form Calculator California Tax Form 3593 as a stand alone tax form calculator to quickly calculate specific amounts for your 2026 California state tax return. Alternatively, you can use one of our Combined Federal and State Tax Estimators to quickly calculate your salary, tax, and take-home pay.

Extension of Time for Payment of Taxes by a Corporation Expecting a Net Operating Loss Carryback
A.	This entity will file Form: 100, 100W, or 100S 109
B.	Check the applicable box: Initial form FTB 3593 Amended form FTB 3593
1	Ending date of the taxable year of the expected net operating loss (NOL) (mm/dd/yyyy)	1
2	Amount of expected NOL. See instructions	2
3	Reduction of previously determined tax attributable to the expected NOL carryback. Attach schedule. See instructions	3
4	Ending date of the taxable year immediately preceding the taxable year of the expected NOL (mm/dd/yyyy)	4
5	Give the reasons, facts, and circumstances that cause the corporation to expect an NOL. Attach schedule, if additional space is needed.

6	Amount for which payment is to be extended:
a	Enter the total tax shown on the return, plus any amount assessed as a deficiency, interest, or penalty. See instructions.	6a
b	Enter amounts from line 6a that were already paid or were required to have been paid, plus refunds, credits, and abatements. See instructions.	6b
c	Subtract line 6b from line 6a. Do not enter more than the amount on line 3 above. This is the amount of tax for which the time for payment is extended	6c

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Frequently Asked Questions

Does California tax ESOP distributions?

Distributions are generally taxable per federal/state rules; timing/character matters.

Do I owe use tax on online purchases?

Yes—CA use tax may be due on untaxed out-of-state purchases; it’s reported on the return.

Are stock options/supplemental wages handled specially?

Employers may use supplemental withholding methods; totals still flow into CA taxable income.

What is CalEITC?

California’s Earned Income Tax Credit for low-to-moderate earners; eligibility depends on income and filing status.

I moved mid-year—how is CA tax handled?

Use part-year rules; apportion income between states and file CA as part-year resident if applicable.

Important Notes

All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.