2015 Instructions for Form FTB 3538
Payment for Automatic Extension for LPs, LLPs, and REMICs
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.
California does not require the filing of written extensions. If a
Due to the Emancipation Day holiday on April 16, 2016, tax
partnership cannot file Form 565, Partnership Return of Income,
returns filed and payments mailed or submitted on April 18,
by the return’s due date, the partnership is granted an automatic
2016, will be considered timely.
Under the automatic extension, the tax return is considered
timely if filed by the 15th day of the 10th month following the
Enter all the information requested using black or blue ink. To
close of the taxable year (fiscal year) or by October 15, 2016
ensure the timely and proper application of this payment to the
partnership’s account, enter the federal employer identification
However, an extension of time to file the limited partnership (LP),
number (FEIN) and the California Secretary of State (SOS) file
limited liability partnership (LLP), or real estate mortgage
number (assigned upon registration with the SOS).
investment conduit (REMIC) return is not an extension of time to
Private Mail Box (PMB)
pay the $800 annual tax.
Include the PMB in the address field. Write “PMB” first, then the
Only use form FTB 3538, Payment for Automatic Extension for
box number. Example: 111 Main Street PMB 123.
LPs, LLPs, and REMICs, if both of the following apply:
• The LP, LLP, or REMIC cannot file Form 565 by the due date.
Where to File
• Tax is owed for 2015.
Using black or blue ink, make check or money order payable
If tax is not owed, there is nothing to file at this time. Do not
to the “Franchise Tax Board.” Write the FEIN or California SOS
complete or mail this form.
file number and “2015 FTB 3538” on the check or money order.
Detach the payment form from the bottom of this page. Enclose,
Make payments online using Web Pay for Businesses. After a
but do not staple, your payment with the form and mail to:
one-time online registration, businesses can make an immediate
FRANCHISE TAX BOARD
payment or schedule payments up to a year in advance. For more
PO BOX 942857
information, go to ftb.ca.gov.
SACRAMENTO CA 94257-0531
Make all checks or money orders payable in U.S. dollars and
Use Discover, MasterCard, Visa or American Express Card to
drawn against a U.S. financial institution.
pay your business taxes. Go to . Official
If no payment is due or paid electronically, do not mail
Payments Corp. charges a convenience fee for using this service.
If paying by credit card, do not file form FTB 3538.
If tax is owed or you are paying the $800 annual tax, and did not
Penalties and Interest
make a payment electronically, mail the payment form along with
An extension of time to file a tax return is not an extension of
the check or money order to the Franchise Tax Board (FTB) by
time to pay the tax. If the entity fails to pay its tax liability by the
the 15th day of the 4th month following the close of the taxable
original due date, the entity will incur a late payment penalty plus
year (fiscal year) or April 18, 2016 (calendar year), to avoid a late
interest. To avoid late payment penalties and interest, the tax
liability must be paid by the 15th day of the 4th month, following
the close of the taxable year.
IF NO PAYMENT IS DUE, 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 18, 2016.
Payment for Automatic Extension
for LPs, LLPs, and REMICs
For calendar year 2015 or fiscal year beginning (mm/dd/yyyy)
and ending (mm/dd/yyyy)
LP, LLP, or REMIC name
California Secretary of State (SOS) file number
Address (suite, room, PO box or PMB no.)
Amount of payment
FTB 3538 2015