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The guidance clarifies California conformity with federal law, rounding cents to dollars, eligibility qualifications, required payment amounts and deadlines, and when penalties do not apply. 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If not, use Form FTB 5805 instead.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What are the required estimated tax payment rules for farmers and fishermen?",{"text":113,"@type":109},"Farmers and fishermen must generally pay 662/3% (0.6667) of their 2009 tax or 100% of their 2008 tax, whichever is less. Calendar-year payments are due and filed by January 15, 2010, and fiscal-year payments by the 15th day of the first month after year-end, with weekend/holiday extensions.",{"name":115,"@type":106,"acceptedAnswer":116},"When can you avoid the underpayment penalty for 2009?",{"text":117,"@type":109},"You may not owe a penalty if you file your 2009 return and pay the full amount by March 1, 2010, or if 2008 tax after specified credits is below the stated thresholds, or if you had no tax liability for 2008 and the return covered a full 12 months.",{"name":119,"@type":106,"acceptedAnswer":120},"How do you request a waiver of the estimate penalty?",{"text":121,"@type":109},"A waiver may be granted for underpayment due to casualty, disaster, or unusual circumstances making imposition inequitable, or for retirement after age 62 or disability with reasonable cause. To request it, complete the form through line 17, write the waiver amount on the dotted line next to line 18, check the box on line 18, and explain the reason below line 18, including name and tax ID on any attached statement.","https://schema.org",{"og:url":78,"og:type":124,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":126,"canonical":78},"index,follow",{"doc_id":128,"site_id":56},302369,1790508209,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":88,"user_avatar":133,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":76,"language":139,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":61,"update_tm":143,"read_time":9},2336478466772,"https://ap-avatar.wpscdn.com/davatar_3d24733baf745e90a7e4bdd5f77d97b2","Instructions for Form 5805F  \nUnderpayment of Estimated Tax by Farmers and Fishermen   \nGeneral Information   \nIn general, California law conforms to the Internal Revenue Code (IRC) as of January 2005. However, there are continuing differences between California and federal law. When California conforms to federal tax law changes, we do not always adopt all of the changes made at the federal level. For more information, go to [ftb.ca.gov](ftb.ca.gov and)[ and](ftb.ca.gov and) search for conformity. More information can be found in FTB Pub. 1001, Supplemental Guidelines to California Adjustments, the instructions for California Schedule CA (540 or 540NR), and the Business Entity tax booklets. The instructions provided with California tax forms are a summary of California tax law and are only intended to aid taxpayers in preparing their state income tax returns. We include information that is most useful to the greatest number of taxpayers in the limited space available. It is not possible to include all requirements of the California Revenue and Taxation Code (R&TC) in the tax booklets. Taxpayers should not consider the tax bookletsas authoritative law.  \nThe Mental Health Services Act, imposes an additional 1% tax on taxable income over $1,000,000 .  \nAlternative Minimum Tax (AMT) is included in the calculation of estimated tax. The underpayment of estimated tax penalty shall not apply to the extent the underpayment of an installment was created or increased by any provision of law that is chaptered during and operative for the taxable year of the underpayment. To request a waiver of underpayment of estimated penalty, follow the directions under General Information E. Registered Domestic Partners (RDP)  \nRDPs under California law must file their California income tax returns using either the married/RDP filing jointly or married/RDP filing separately filing status. RDPs have the same legal benefits, protections, and responsibilities as married couples unless otherwise specified. For purposes of California income tax, references to a spouse, husband, or wife also refer to a California registered domestic partner (RDP), unless otherwise specified. When we use the initials RDP they refer to both a California registered domestic “partner” and a California registered domestic “partnership,” as applicable. For more information on RDPs, get FTB Pub. 737, Tax Information for Registered Domestic Partners.  \nRound Cents to Dollars  \nRound cents to the nearest whole dollar. For example, round $50.50 up to $51 or round $25.49 down to $25.  \nA Purpose  \nUse Part I of form FTB 5805F, Underpayment of Estimated Tax by Farmers and Fishermen, to determine if you, as a farmer or fisherman, paid the required amount of estimated tax. Use Part II to compute your estimate penalty if you did not pay enough estimated tax.  \nB Qualifications  \nYou are a farmer or fisherman and at least two-thirds of your 2008 or 2009 gross income is from farming or fishing. If you need help determining your gross income, get federal Publication 505, Tax Withholding and Estimated Tax.  \nIf you determine that you are not a farmer or fisherman, do not use this form. Instead, use form FTB 5805, Underpayment of Estimated Tax by Individuals and Fiduciaries, to determine if you owe an estimate penalty. C Required Estimate Payment If you are a farmer or fisherman, you are required to make an estimated tax payment of 662/3%( .6667) of your 2009 tax or 100% of your 2008 tax, whichever is less. If you are a calendar year taxpayer, your payment must be filed and paid by January 15, 2010. If you area fiscal year taxpayer, your payment must be filed and paid by the 15th day of the 1st month after the close of your taxable year.  \nWhen the estimate due date falls on a weekend or holiday, the deadline to file and pay without penalty is extended to the next business day. D Exceptions to the Penalty  \nYou do not owe a penalty for 2009 if any of the following apply:  \n1. You file your 20","cbCaiiy4DAnkMpX4","https://ap.wps.com/l/cbCaiiy4DAnkMpX4","pdf",69020,"English","# General Information\n## Mental Health Services Act and AMT references\n# Registered Domestic Partners (RDP)\n# Round Cents to Dollars\n# A Purpose\n# B Qualifications\n# C Required Estimate Payment\n# D Exceptions to the Penalty\n# E Waiver of the Penalty","[{\"question\":\"Who should use Form 5805F?\",\"answer\":\"Use Form 5805F if you are a farmer or fisherman and at least two-thirds of your 2008 or 2009 gross income is from farming or fishing. If not, use Form FTB 5805 instead.\"},{\"question\":\"What are the required estimated tax payment rules for farmers and fishermen?\",\"answer\":\"Farmers and fishermen must generally pay 662/3% (0.6667) of their 2009 tax or 100% of their 2008 tax, whichever is less. Calendar-year payments are due and filed by January 15, 2010, and fiscal-year payments by the 15th day of the first month after year-end, with weekend/holiday extensions.\"},{\"question\":\"When can you avoid the underpayment penalty for 2009?\",\"answer\":\"You may not owe a penalty if you file your 2009 return and pay the full amount by March 1, 2010, or if 2008 tax after specified credits is below the stated thresholds, or if you had no tax liability for 2008 and the return covered a full 12 months.\"},{\"question\":\"How do you request a waiver of the estimate penalty?\",\"answer\":\"A waiver may be granted for underpayment due to casualty, disaster, or unusual circumstances making imposition inequitable, or for retirement after age 62 or disability with reasonable cause. To request it, complete the form through line 17, write the waiver amount on the dotted line next to line 18, check the box on line 18, and explain the reason below line 18, including name and tax ID on any attached statement.\"}]","Form 5805F - Underpayment of Estimated Tax by Farmers and Fishermen - Instructions | PDF",1789792306]