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Instructions for Form FTB 3538

Payment for Automatic Extension for LPs, LLPs, and REMICs

General Information

Private Mail Box (PMB)

Include the PMB in the address field. Write “PMB” first, then the

California does not require the filing of written extensions. If a

box number. Example: 111 Main Street PMB 123.

partnership cannot file Form 565, Partnership Return of Income,

by the return’s due date, the partnership is granted an automatic

Where to File

six-month extension.

Using black or blue ink, make check or money order payable

Under the automatic extension, the tax return is considered

to the “Franchise Tax Board.” Write the FEIN or California SOS

timely if filed by the 15th day of the 10th month following the

file number and “2012 FTB 3538” on the check or money order.

close of the taxable year (fiscal year) or by October 15, 2013

Detach the payment form from the bottom of this page. Enclose,

(calendar year).

but do not staple, your payment with the form and mail to:

However, an extension of time to file the LP, LLP, or REMIC return

FRANCHISE TAX BOARD

is not an extension of time to pay the $800 annual tax.

PO BOX 942857

Only use form FTB 3538, Payment for Automatic Extension for

SACRAMENTO CA 94257-0531

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 2012.

If no payment is due or paid electronically, do not mail

If tax is not owed, there is nothing to file at this time. Do not

this form.

complete or mail this form.

Penalties and Interest

If tax is owed or you are paying the $800 annual tax, make the

payment online using Web Pay for Businesses. After a one-time

An extension of time to file a return is not an extension of time to

online registration, businesses can make an immediate payment

pay the tax. If the entity fails to pay its tax liability by the original

or schedule payments up to a year in advance. For more

due date, the entity will incur a late payment penalty plus interest.

information, go to ftb.ca.gov or complete the form below. Mail

To avoid late payment penalties and interest, the tax liability must

the payment form along with the check or money order to the

be paid by the 15th day of the 4th month, following the close of

FTB by the 15th day of the 4th month following the close of the

the taxable year.

taxable year (fiscal year) or April 15, 2013 (calendar year), to

avoid a late payment penalty.

When the due date falls on a weekend or holiday, the deadline to

file and pay without penalty is extended to the next business day.

Instructions

Enter all the information requested using black or blue ink. To

ensure the timely and proper application of this payment to the

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 OR PAID ELECTRONICALLY, DO NOT MAIL THIS FORM

DETACH HERE

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, 2013.

Payment for Automatic Extension

TAXABLE YEAR

CALIFORNIA FORM

2012

3538 (565)

for LPs, LLPs, and REMICs

For calendar year 2012 or fiscal year beginning month_______ day_______ year _______, and ending month_______ day_______ year_______ .

LP, LLP, or REMIC name

FEIN

DBA

California Secretary of State (SOS) file number

Address (suite, room, PO Box or PMB no.)

City

State

ZIP Code

Amount of payment

Contact Telephone no.

(

)

FTB 3538 2012

6211123

Form Ftb 3538 (565) - Payment For Automatic Extension For Lps, Llps, And Remics - 2012

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