Instructions for Form FTB 3538
Payment for Automatic Extension for LPs, LLPs, and REMICs
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
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,
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
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.
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
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
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
California Secretary of State (SOS) file number
Address (suite, room, PO Box or PMB no.)
Amount of payment
Contact Telephone no.
FTB 3538 2012