All About Business April 2020 Tax News

Tips for using Pay by bank account (Web Pay) for businesses

Your clients can use Web Pay for free with their checking or savings account. Corporations, Limited liability companies (LLCs), and partnerships use Web Pay for business, while sole proprietorships must use Web Pay for personal. There are several different types of payments and each differ depending on the type of business entity your client has. They can make payments for:

Payment options by business type and form number

Payment Options Corporation LLC Partnership
Original return 100, 100S, 100W, 109, 199 568 565
Payment voucher 3586 3588* 3587
Extension 3539 3537* 3538
Bill or other balance due Yes Yes Yes
Secretary of State (SOS) Certification Penalty $250** $250**  
Amended return 100X, 109, 199 568 565
Notice of Proposed Assessment (NPA) Yes Yes Yes
Pending audit tax deposit 3577 3578 3579
Annual tax   3522  
Estimated fee 100ES 3536  

*Also used for Nonconsenting Nonresident Member (NCNR) Tax Payment

**The bill will not specify that the penalty is from SOS, but if amount due is $250 if most likely is.

Note: If your client pays with Web Pay, do not mail in the voucher.

When logging in, the entity type and entity ID must match our recorders in order to use Web Pay. Do not enter dashes and the length of your number should be:

Corporation LLC Partnership
7 digit number 9 or 12 digit number 9 digit number, FEIN

Note: On collection bills, 3 zeros (000) are added to the end of your entity ID. Do not add those in Web Pay.

Period beginning and ending dates

For calendar year filers: enter the first day of the taxable year.
For fiscal year filers: enter the beginning month, day and year of your taxable year.
Example: If you just started your business on July 1:

Calendar Year*** Fiscal Year
Starting period July 1, 2020 July 1, 2020
Ending period December 1, 2020 June 30, 2021

*** For calendar year filers, you will file a partial year return and a full year return the following year.

Quarterly estimated tax payments

Fo calendar year filers, quarterly estimated payments are due:

  1. April 15
  2. June 15
  3. September 15
  4. December 15

When we start talking about fiscal year versus calendar years, it gets tricky. Go to our publication, Common Forms of Ownership. The publication offers an estimated tax section for each of the different forms of ownership as well as Appendix 3: Quick Reference Chart to get more detailed information.

For this year, the first and second quarterly estimated tax payment due dates have been extended. Visit our COVID-19 webpage for more information.


Lastly, always double-check your bank account number and routing number. Web Pay gives you an opportunity to review the request before submitting. We also recommend that your client enters their email address so they will receive an email confirmation that their payment request was received.