Instructions for Form FTB 3538
Payment for Automatic Extension for LPs, LLPs, and REMICs
Private Mail Box
Include the Private Mail Box (PMB) in the address field. Write
California does not require the filing of written extensions. If a
“PMB” first, then the box number. Example: 111 Main Street
partnership cannot file Form 565, Partnership Return of Income,
by the return’s due date, the partnership is granted an automatic
Where to File
If the tax return is filed by the 15th day of the 10th month
Make check or money order payable to the “Franchise Tax
following the close of the taxable year (fiscal year) or by
Board.” Write the FEIN or SOS file number and “2009 FTB 3538”
October 15, 2010 (calendar year), the extension will apply.
on the check or money order. Detach the payment form from the
However, an extension of time to file the limited partnership
bottom of this page. Enclose, but do not staple, your payment to
(LP), limited liability partnership (LLP), or real estate mortgage
the form and mail to:
investment conduit (REMIC) return is not an extension of time to
FRANCHISE TAX BOARD
pay the $800 annual tax.
PO BOX 942857
Only use form FTB 3538, Payment for Automatic Extension for
SACRAMENTO CA 94257-0651
LPs, LLPs, and REMICs, if both of the following apply:
Make all checks or money orders payable in U.S. dollars and
• The LP, LLP, or REMIC cannot file Form 565 by the due date
drawn against a U.S. financial institution.
• Tax is owed for 2009
If no payment is due, do not mail this form.
If tax is not owed, there is nothing to file at this time. Do not
complete or mail this form.
Penalties and Interest
If tax is owed or you are paying the $800 annual tax, complete
An extension of time to file a return is not an extension of time to
the form below. Mail the payment form along with the check or
pay the tax. If the entity fails to pay its tax liability by the original
money order to the Franchise Tax Board (FTB) by the 15th day of
due date, the entity will incur a late payment penalty plus interest.
the 4th month following the close of the taxable year (fiscal year)
To avoid late payment penalties and interest, the tax liability must
or April 15, 2010 (calendar year), to avoid a late payment penalty.
be paid by the 15th day of the 4th month, following the close of
Round Cents to Dollars – Round cents to the nearest whole
the taxable year.
dollar. For example, round $50.50 up to $51 or round $25.49
down to $25.
You can download, view, and print California tax forms and
How to Complete Form FTB 3538
publications at ftb.ca.gov.
Enter all the information requested using blue or black ink. To
Access other state agencies’ websites through the State Agencies
ensure the timely and proper application of this payment to the
Directory on California’s website at ca.gov.
partnership’s account, enter the federal employer identification
number (FEIN) and the California Secretary of State (SOS) file
number (assigned upon registration with the SOS).
IF NO PAYMENT IS DUE, DO NOT MAIL THIS FORM
Fiscal year: File and Pay by the 15th day of the 4th month following the close of the taxable year.
Calendar year: File and pay by APRIL 15, 2010.
Payment for Automatic Extension
for LPs, LLPs, and REMICs
For calendar year 2009 or fiscal year beginning month_______ day_______ year _______, and ending month_______ day_______ year_______ .
LP, LLP, or REMIC name
Secretary of State (SOS) file number
Address (suite, room, PO Box or PMB no.)
Amount of payment
Contact Telephone no.
FTB 3538 2009