2014 Instructions for Form FTB 3538
Payment for Automatic Extension for LPs, LLPs, and REMICs
California does not require the filing of written extensions. If a
Enter all the information requested using black or blue ink. To
partnership cannot file Form 565, Partnership Return of Income,
ensure the timely and proper application of this payment to the
by the return’s due date, the partnership is granted an automatic
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).
Under the automatic extension, the tax return is considered
timely if filed by the 15th day of the 10th month following the
Private Mail Box (PMB)
close of the taxable year (fiscal year) or by October 15, 2015
Include the PMB in the address field. Write “PMB” first, then the
box number. Example: 111 Main Street PMB 123.
However, an extension of time to file the limited partnership
Where to File
(LP), limited liability partnership (LLP), or real estate mortgage
investment conduit (REMIC) return is not an extension of time to
Using black or blue ink, make check or money order payable
pay the $800 annual tax.
to the “Franchise Tax Board.” Write the FEIN or California SOS
file number and “2014 FTB 3538” on the check or money order.
Only use form FTB 3538, Payment for Automatic Extension for
Detach the payment form from the bottom of this page. Enclose,
LPs, LLPs, and REMICs, if both of the following apply:
but do not staple, your payment with the form and mail to:
• The LP, LLP, or REMIC cannot file Form 565 by the due date.
FRANCHISE TAX BOARD
• Tax is owed for 2014.
PO BOX 942857
If tax is not owed, there is nothing to file at this time. Do not
SACRAMENTO CA 94257-0531
complete or mail this form.
Make all checks or money orders payable in U.S. dollars and
If tax is owed or you are paying the $800 annual tax, make the
drawn against a U.S. financial institution.
payment online using Web Pay for Businesses. After a one- time
If no payment is due or paid electronically, do not mail
online registration, businesses can make an immediate payment
or schedule payments up to a year in advance. For more
information, go to ftb.ca.gov. Or, use Discover, MasterCard,
Penalties and Interest
Visa or American Express Card to pay your business taxes.
Go to . Official Payments Corp. charges
An extension of time to file a tax return is not an extension of
a convenience fee for using this service. If paying by credit
time to pay the tax. If the entity fails to pay its tax liability by the
card, do not file form FTB 3538.If you did not make a payment
original due date, the entity will incur a late payment penalty plus
electronically, mail the payment form along with the check or
interest. To avoid late payment penalties and interest, the tax
money order to the Franchise Tax Board (FTB) by the 15th day of
liability must be paid by the 15th day of the 4th month, following
the 4th month following the close of the taxable year (fiscal year)
the close of the taxable year.
or April 15, 2015 (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.
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, 2015.
Payment for Automatic Extension
for LPs, LLPs, and REMICs
For calendar year 2014 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
Contact Telephone no.
FTB 3538 2014