Instructions for Form FTB 3538
Payment for Automatic Extension for LPs, LLPs, and REMICs
How to Complete Form FTB 3538
Round Cents To Dollars
Enter all the information requested on this payment voucher. To
ensure the timely and proper application of this payment to the
Beginning with the 2007 tax forms, round cents to the nearest
partnership’s account, enter the federal employer identification
whole dollar. For example, round $50.50 up to $51 or round
number (FEIN) and the Secretary of State (SOS) file number
$25.49 down to $25.
(assigned upon registration with the SOS).
Private Mail Box
Include the Private Mail Box (PMB) in the address field. Write the
California does not require the filing of written extensions. If a
acronym “PMB” first, then the box number. Example: 111 Main
partnership cannot file Form 565, Partnership Return of Income,
Street PMB 123.
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
Detach the payment voucher from the bottom of the page.
following the close of the taxable year (fiscal year) or by
Enclose, but do not staple, your payment to the voucher and
October 15, 2008 (calendar year), the extension will apply.
However, an extension of time to file the limited partnership
FRANCHISE TAX BOARD
(LP), limited liability partnership (LLP), or real estate mortgage
PO BOX 942857
investment conduit (REMIC) return is not an extension of time to
SACRAMENTO CA 94257-0651
pay the $800 annual tax.
Only use form FTB 3538 if both of the following apply:
Penalties and Interest
• The LP, LLP, or REMIC cannot file Form 565 by the due date
An extension of time to file a return is not an extension of time
• Tax is owed for 2007
to pay the tax. If the entity fails to pay its total tax liability by the
If tax is not owed, there is nothing to file at this time. Do not
original due date, the entity will incur a late payment penalty plus
complete or mail this voucher.
interest. To avoid late payment penalties and interest, the tax
liability must be paid by the 15th day of the 4th month, following
If tax is owed or you are paying the $800 annual tax, complete
the close of the taxable year.
the voucher below. Make your check or money order payable to
the “Franchise Tax Board.” Write the SOS file number, FEIN, and
“2007 FTB 3538” on the check or money order. Mail the payment
voucher along with the check or money order to the Franchise
You can download, view, and print California tax forms and
Tax Board by the 15th day of the 4th month following the close
publications from our Website at
of the taxable year (fiscal year) or April 15, 2008 (calendar
Access other state agencies’ Websites through the State
year), to avoid a late payment penalty. Make all checks or money
Agencies Directory on California’s Website at
orders payable in U.S. dollars and drawn against a U.S. financial
Print and Reset Form
IF NO PAYMENT IS DUE, DO NOT MAIL THIS FORM
Fiscal year: File and Pay by the 15TH DAY OF 4TH MONTH FOLLOWING THE CLOSE OF THE TAXABLE YEAR.
Calendar year: File and pay by April 15, 2008.
Payment for Automatic Extension
for LPs, LLPs, and REMICs
For calendar year 2007 or fiscal year beginning month_______ day_______ year _______, and ending month_______ day_______ year_______ .
LP, LLP, or REMIC name
Secretary of State (SOS) file number
Address (including suite, room, PO Box or PMB no.)
Amount of payment
Contact Telephone no.
If amount of payment is
zero, do not mail form
FTB 3538 2007