Instructions for Form FTB 3538
Payment for Automatic Extension for LPs, LLPs, and REMICs
How to Complete Form FTB 3538
Beginning November 2010, limited partnerships (LPs), limited
Enter all the information requested using black or blue ink. To
liability partnerships (LLPs) and real estate mortgage investment
ensure the timely and proper application of this payment to the
conduits (REMICs) can make payments electronically at the
partnership’s account, enter the federal employer identification
Franchise Tax Boards’s (FTB’s) website using Web Pay. After a
number (FEIN) and the California Secretary of State (SOS) file
one-time online registration, LPs, LLPs, and REMICs can make
number (assigned upon registration with the SOS).
an immediate payment or schedule payments up to a year in
Private Mail Box (PMB)
advance. For more information, go to ftb.ca.gov and search for
Include the PMB in the address field. Write “PMB” first, then the
box number. Example: 111 Main Street PMB 123.
Where to File
California does not require the filing of written extensions. If a
Using black or blue ink, make check or money order payable to
partnership cannot file Form 565, Partnership Return of Income,
the “Franchise Tax Board.” Write the FEIN or SOS file number
by the return’s due date, the partnership is granted an automatic
and “2010 FTB 3538” on the check or money order. Detach the
payment form from the bottom of this page. Enclose, but do not
If the tax return is filed by the 15th day of the 10th month
staple, your payment to the form and mail to:
following the close of the taxable year (fiscal year) or by
FRANCHISE TAX BOARD
October 17, 2011 (calendar year), the extension will apply.
PO BOX 942857
However, an extension of time to file the LP, LLP, or REMIC return
SACRAMENTO CA 94257-0651
is not an extension of time to pay the $800 annual tax.
Make all checks or money orders payable in U.S. dollars and
Only use form FTB 3538, Payment for Automatic Extension for
drawn against a U.S. financial institution.
LPs, LLPs, and REMICs, if both of the following apply:
If no payment is due or paid electronically, do not mail this
• The LP, LLP, or REMIC cannot file Form 565 by the due date
• Tax is owed for 2010
Penalties and Interest
If tax is not owed, there is nothing to file at this time. Do not
complete or mail this form.
An extension of time to file a return is not an extension of time to
pay the tax. If the entity fails to pay its tax liability by the original
If tax is owed or you are paying the $800 annual tax, complete
due date, the entity will incur a late payment penalty plus interest.
the form below. Mail the payment form along with the check
To avoid late payment penalties and interest, the tax liability must
or money order to the FTB by the 15th day of the 4th month
be paid by the 15th day of the 4th month, following the close of
following the close of the taxable year (fiscal year) or April 15,
the taxable year.
2011 (calendar year), to avoid a late payment penalty. Due to the
federal Emancipation Day holiday on April 15, 2011, tax returns
filed and payments received on April 18, 2011, will be considered
You can download, view, and print California tax forms and
publications at ftb.ca.gov.
Access other state agencies’ websites at ca.gov.
IF NO PAYMENT IS DUE OR PAID ELECTRONICALLY, 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, 2011.
Payment for Automatic Extension
for LPs, LLPs, and REMICs
For calendar year 2010 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 2010