3519 SP: Pago por la Extensión Automática para Individuos (2024)

Who files this form

Use Form FTB 3519 SP only if both apply:

• You cannot file your 2024 California return, Form 540 or Form 540NR, by April 15, 2025.
• You owe tax for 2024.

Use the tax payment worksheet to check whether you owe. If you owe nothing, do not complete or mail this form. If you pay electronically, do not mail the form.

If you use FTB 3519 SP, you cannot file Form 540 2EZ SP.

When it's due

For tax year 2024, calendar-year filers:

• April 15, 2025: Original filing and payment deadline. Pay your full tax liability by this date to avoid late-payment penalties and interest.
• October 15, 2025: Extended filing deadline. Filing after this date results in a late-filing penalty plus interest from the original due date.

For taxpayers living or traveling outside the United States on April 15, 2025:

• June 16, 2025: Deadline to file and pay 2024 tax. Interest still accrues from the original due date until payment.
• December 15, 2025: Filing deadline if you need the additional six-month extension. No extension request is required. Pay by June 16, 2025, to avoid late-payment penalties.

What you'll need

Have this information ready for the payment form:

• Your name, Social Security number or ITIN, and mailing address.
• Your spouse's or registered domestic partner's name and Social Security number or ITIN if the payment is joint.
• Your fiscal-year beginning and ending dates, if applicable.
• Your payment amount.

To complete the worksheet, gather the amounts for:

• Expected total tax from Form 540, line 64, or Form 540NR, line 74.
• California income tax withholding, including real estate and nonresident withholding.
• California estimated tax payments and any amount applied from your 2023 return.
• Other payments and credits, including earlier FTB 3519 SP payments.

Keep the worksheet for your records. If paying by mail, include a check or money order with the payment form.

How to file

First, complete the worksheet. Add your payments and credits, then subtract that total from your expected tax if the expected tax is greater. Enter the tax owed as the payment amount.

Electronic payment options

• Web Pay: Visit ftb.ca.gov/pay. You can pay immediately or schedule a payment up to one year ahead.
• Electronic funds withdrawal: Check whether your tax preparation software supports extension payments by electronic funds withdrawal.
• Credit card: Call 800.487.4567 or visit language.officialpayments.com and use code 1555. A service fee applies.

Do not mail FTB 3519 SP when paying electronically.

Payment by mail

Complete the form and check or money order in black or blue ink. Make the payment payable to “Franchise Tax Board,” in U.S. dollars drawn on a U.S. financial institution. Write your SSN or ITIN and “2024 FTB 3519 SP” in the check's “For” section. Include the payment, but do not staple it to the form.

Mail both to:

FRANCHISE TAX BOARD

PO BOX 942867

SACRAMENTO CA 94267-0008

You may file your 2024 tax return using e-file or CalFile. Visit ftb.ca.gov and search for “e-file options.”

Common mistakes

• Treating the filing extension as extra time to pay. For calendar-year filers, unpaid 2024 tax after April 15, 2025, can result in a late-payment penalty and interest.
• Mailing an unnecessary voucher. Do not mail the form if your payment is zero or you pay electronically.
• Ignoring mandatory electronic payment rules. Once you make an estimated or extension payment over $20,000, or file an original return with total tax liability over $80,000, all subsequent payments must be electronic, regardless of amount, tax type, or tax year. The first payment that triggers the requirement does not have to be electronic. Noncompliance carries a 1% penalty.
• Stapling the payment to the form. Include it without stapling.
• Omitting the required overseas notation. If you qualify because you were living or traveling outside the United States, write “Outside the USA on April 15, 2025” at the top of your return in blue ink, or include it as directed by your filing software.

Questions people ask

Do I need to send this form if I owe no tax?

No. Do not complete or mail FTB 3519 SP. For a 2024 calendar-year return, file by October 15, 2025, for the automatic extension to apply.

What if I discover that my estimated tax payment was too low?

If you discover this after April 15, 2025, pay the additional tax as soon as possible to avoid or reduce further penalties and interest. The instructions say to use another FTB 3519 SP for the additional payment.

Can the late-payment penalty be waived?

The FTB may waive it for reasonable cause. The instructions say reasonable cause exists when 90% of the tax is paid by the original return due date. Interest is still mandatory.

Where can I check my estimated tax payments?

Visit ftb.ca.gov and sign in to or register for MyFTB.

Where can I learn about an exemption from mandatory electronic payments?

Visit ftb.ca.gov/e-pay for more information or to obtain a waiver form.

Official sources

• https://www.ftb.ca.gov/forms/2024/2024-3519-sp.pdf