Instructions for Form FTB 3587
Payment Voucher for LP, LLP, and REMIC e-filed Returns
The information on form FTB 3587 should match the information that
was electronically transmitted to the FTB and the information printed
Limited partnerships (LPs), limited liability partnerships (LLPs), and real
on the paper copy of the 2012 Form 565, Partnership Return of
estate mortgage investment conduits (REMICS) can make payments
electronically at the Franchise Tax Board’s (FTB’s) website using Web Pay
3. Using black or blue ink, make the check or money order payable to
for Businesses. After a one-time online registration, LPs, LLPs, and
the “Franchise Tax Board.” Write the LP’s, LLP’s, or REMIC’s FEIN
REMICs can make an immediate payment or schedule payments up to a
or California SOS file number and “2012 FTB 3587” on the check or
year in advance. For more information, go to ftb.ca.gov.
money order. A penalty may be imposed if the payment is returned
Use form FTB 3587, Payment Voucher for LP, LLP, and REMIC e-filed
by the bank for insufficient funds.
Returns, to pay the tax only if the LP, LLP, or REMIC meets all of the
Make all checks or money orders payable in U.S. dollars and drawn
against a U.S. financial institution.
• Files its tax return electronically.
4. Attach the preprinted voucher or detach the payment voucher from
• Has a balance due.
below, only if an amount is owed. Enclose, but do not staple, the
• Remits payment with a check or money order.
payment with the voucher and mail to:
Private Mail Box (PMB) – Include the PMB in the address field. Write
FRANCHISE TAX BOARD
“PMB” first, then the box number. Example: 111 Main Street PMB 123.
PO BOX 942857
SACRAMENTO CA 94257-0531
When to Make Payment
Is form FTB 3587 preprinted with the LP’s, LLP’s, or REMIC’s
The tax liability must be paid by the 15th day of the 4th month following
Yes. Go to number 1.
No. Go to number 2.
the close of the taxable year.
1. Verify that the following information is correct before mailing the
When the due date falls on a weekend or holiday, the deadline to file and
voucher and the check or money order:
pay without penalty is extended to the next business day.
• LP’s, LLP’s, or REMIC’s name
• Doing business as (DBA)
Penalties and Interest
• Federal employer identification number (FEIN)
An extension of time to file a return is not an extension of time to pay
• California Secretary of State (SOS) file number
the tax. If the entity fails to pay its annual tax by the original due date,
• Amount of payment
the entity will incur a late payment penalty plus interest. To avoid late
payment penalties and interest, the annual tax must be paid by the 15th
• Contact telephone number
day of the 4th month, following the close of the taxable year.
If a change is needed to the information, use black or blue ink to
draw a line through the incorrect information and clearly print the
new information. Scanning machines may not be able to read other
ink colors. Then, go to number 3.
2. If there is a balance due, complete the voucher at the bottom of this
page with black or blue ink. Scanning machines may not be able to
read other ink colors. Print the LP’s, LLP’s, or REMIC’s name, DBA,
address (in CAPITAL LETTERS), FEIN, California SOS file number,
contact telephone number, and amount of payment in the space
Do not mail a paper copy of the LP, LLP, or REMIC return to the FTB.
Keep it for the LP’s, LLP’s, or REMIC’s records.
IF NO PAYMENT IS DUE OR PAID ELECTRONICALLY, DO NOT MAIL THIS VOUCHER
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 Voucher for LP, LLP,
and REMIC e-filed Returns
For calendar year 2012 or fiscal year beginning month_______ day_______ year ________, and ending month_______ day_______ year_______ .
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.
Do not mail copy of the return
with this payment voucher.
FTB 3587 2012