S&L Tax and Accounting

If tax documentation is incomplete and you apply for an extension (usually until October), you must still estimate and pay your taxes by April 15th to avoid penalties. The IRS accepts payments through Direct Pay (no fee) or electronic funds withdrawal; the CA FTB accepts payments through Web Pay or credit card. Be sure to select "Extension" as the reason for payment and prepay your estimated tax liability.1. IRS (Internal Revenue Service) Extension and Tax Prepayment

Even if you apply for a tax filing extension, the extension does not grant an extension for tax payment.

To Apply for an Extension: File Form 4868. (Please raise the request before 4/15 if you are a current client)
Prepayment Methods (Recommended):
- IRS Direct Pay: Transfer funds directly from your bank account (free). Under "Reason for Payment," select "Extension," and under "Apply Payment To," select "4868."
- Electronic Federal Tax Payment System (EFTPS): Suitable for large-amount payments.
- Credit/Debit Card: Payments can be made through third-party processors, but service fees apply.
Mail a Check: Complete Form 4868, and on the check, include your name, SSN (or TIN), phone number, tax year, and "Form 4868," then mail it to the IRS.

2. CA FTB (California Franchise Tax Board) Extension and Tax Prepayment

California generally grants an automatic 6-month extension, but you must still pay your tax liability by the original filing deadline.

Prepayment Methods:
- FTB Web Pay: Pay directly from your bank account on the FTB website. Select the "Extension Payment" option.
- Credit Card: Pay through officially designated third-party service providers (service fees apply).
Mail a Check: Use Form FTB 3519 (Payment for Automatic Extension for Individuals) and mail it with your check.

Key Tips

Accurate Estimation: Ensure your payment amount is as close as possible to the actual tax owed. Otherwise, penalties may still apply even with an extension.
Deadline: Ensure the payment transaction is completed by April 15th (or the designated annual deadline).
Account Information: Use your IRS or CA FTB account to check for processed extension payments and retain your payment confirmation number.

若报税资料不全申请延期（通常至10月），仍须在4月15日前预估并缴纳税款以避免罚款。IRS可通过Direct Pay（免手续费）或电子转账；CA FTB可通过Web Pay或信用卡支付。务必选择“Extension”（延期）作为支付原因，预付估算的应交税额。

1. IRS（国税局）延期与预付税款

即使申请延期报税，延期并不代表可以延期缴税。

申请延期：填写 Form 4868。(現有客戶請於4/15前提出要求)
预付方式（推荐）：
- IRS Direct Pay：直接从银行账户转账（免费）。在“Reason for Payment”中选择“Extension”，在“Apply Payment To”中选择“4868”。
- 电子联邦税收支付系统 (EFTPS)：适合大额付款。
- 信用卡/借记卡：可通过第三方支付，但有手续费。
邮寄支票：填妥 4868 表格，并在支票上注明姓名、社安号、电话、税年和“Form 4868”，邮寄至 IRS。

2. CA FTB（加州特许税务局）延期与预付税款

加州通常自动给予6个月延期，但仍需在该年报税截止日前支付税款。

预付方式：
- FTB Web Pay：在FTB官网上直接使用银行账户支付。选择“Extension Payment”选项。
- 信用卡：通过官方指定的第三方服务商支付（有手续费）。
邮寄支票：使用 FTB 3519 表格（个人延期纳税凭证）随支票邮寄。

关键提示

预估准确：确保支付金额尽可能接近实际欠税，否则即便延期也可能产生罚款。
截止时间：确保在4月15日前（或当年指定截止日）完成支付操作。
账户信息：使用 IRS 或 CA FTB 账户检查已支付的延期款项，保留支付确认码。

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