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Instructions for Form FTB 3538

Payment for Automatic Extension for LPs, LLPs, and REMICs

What’s New

number (FEIN) and the California Secretary of State (SOS) file

number (assigned upon registration with the SOS).

Beginning November 2010, limited partnerships (LPs), limited

Private Mail Box (PMB)

liability partnerships (LLPs) and real estate mortgage investment

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

conduits (REMICs) can make payments electronically at the

box number. Example: 111 Main Street PMB 123.

Franchise Tax Boards’s (FTB’s) website using Web Pay. After a

one-time online registration, LPs, LLPs, and REMICs can make

Where to File

an immediate payment or schedule payments up to a year in

advance. For more information, go to ftb.ca.gov and search for

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

web pay.

the “Franchise Tax Board.” Write the FEIN or SOS file number

and “2010 FTB 3538” on the check or money order. Detach the

General Information

payment form from the bottom of this page. Enclose, but do not

staple, your payment to the form and mail to:

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

partnership cannot file Form 565, Partnership Return of Income,

FRANCHISE TAX BOARD

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

PO BOX 942857

six-month extension.

SACRAMENTO CA 94257-0651

If the tax return is filed by the 15th day of the 10th month

Make all checks or money orders payable in U.S. dollars and

following the close of the taxable year (fiscal year) or by

drawn against a U.S. financial institution.

October 16, 2011 (calendar year), the extension will apply.

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

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

form.

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

Penalties and Interest

Only use form FTB 3538, Payment for Automatic Extension for

LPs, LLPs, and REMICs, if both of the following apply:

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

• The LP, LLP, or REMIC cannot file Form 565 by the due date

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

• Tax is owed for 2010

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

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

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

complete or mail this form.

the taxable year.

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

the form below. Mail the payment form along with the check

Internet Access

or money order to the FTB by the 15th day of the 4th month

You can download, view, and print California tax forms and

following the close of the taxable year (fiscal year) or April 15,

publications at ftb.ca.gov.

2011 (calendar year), to avoid a late payment penalty.

Access other state agencies’ websites at ca.gov.

How to Complete Form FTB 3538

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





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, 2011.

Payment for Automatic Extension

TAXABLE YEAR

CALIFORNIA FORM

2010

3538 (565)

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

FEIN

DBA

Secretary of State (SOS) file number

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

City

State

ZIP Code

Amount of payment

Contact Telephone no.

(

)

6211103

FTB 3538 2010

Form 3538 (565) Draft - Payment For Automatic Extension For Lps, Llps, And Remics - 2010 Page 2

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