Instructions for Form FTB 3538
Automatic Extensions for LPs, LLPs, and REMICs
How to Complete Form FTB 3538
California does not require the filing of written extensions. If a
Enter all the information requested on this payment voucher. To
partnership cannot file Form 565, Partnership Return of Income,
ensure the timely and proper application of this payment to the
by the return’s due date, the partnership is granted an automatic
partnership’s account, enter the federal employer identification
number (FEIN) and the Secretary of State (SOS) file number
(assigned upon registration with the SOS).
If the tax return is filed by the 15th day of the 10th month
following the close of the taxable year (fiscal year) or by
Private Mail Box
October 15, 2007 (calendar year), the extension will apply.
Include the Private Mail Box (PMB) in the address field. Write
the acronym “PMB” first, then the box number.
However, an extension of time to file the limited partnership (LP),
limited liability partnership (LLP), or real estate mortgage invest-
Example: 111 Main Street PMB 123
ment conduit (REMIC) return is not an extension of time to pay
Where to File
the $800 annual tax.
Only use form FTB 3538 if:
Detach the payment voucher from the bottom of the page.
Enclose, but do not staple your payment to the voucher and mail
• The LP, LLP, or REMIC cannot file Form 565 by the due date;
FRANCHISE TAX BOARD
• Tax is owed for 2006.
PO BOX 942857
If tax is not owed, there is nothing to file at this time. Do not
SACRAMENTO CA 94257-0651
complete or mail this voucher.
If tax is owed or you are paying the $800 annual tax, complete
Penalties and Interest
the voucher below. Make your check or money order payable
An extension of time to file a return is not an extension of time
to “Franchise Tax Board.” Write the FEIN and “2006 FTB 3538”
to pay the tax. If the entity fails to pay its total tax liability by the
on the check or money order. Mail the payment voucher along
due date of the tax return, a late payment penalty and interest
with the check or money order to the Franchise Tax Board by
will be added to the tax due. To avoid late payment penalties and
the 15th day of the 4th month following the close of the taxable
interest, the tax liability must be paid by the 15th day of the 4th
year (fiscal year) or April 16, 2007 (calendar year), to avoid a late
month, following the close of the taxable year.
Note: Make all checks or money orders payable in U.S. dollars
and drawn against a U.S. financial institution.
You can download, view, and print California tax forms and
publications from our Website at
Access other state agencies’ Websites through the State Agency
Index on California’s Website at
Print and Reset Form
IF NO PAYMENT IS DUE, DO NOT MAIL THIS FORM
DUE 15TH DAY OF 4TH MONTH FOLLOWING THE CLOSE OF THE TAXABLE YEAR (fiscal year)
OR FILE AND PAY BY April 16, 2007 (calendar year).
Automatic Extension for LPs, LLPs, and REMICs
For calendar year 2006 or fiscal year beginning month_______ day_______ year _______, and ending month_______ day_______ year_______ .
Secretary of State (SOS) file number
Present address - number and street, PO Box, rural route, or PMB no.
Amount of payment
Contact Telephone no.
If amount of payment is
zero, do not mail form
FTB 3538 2006