3519 SP: Pago por la Extensión Automática para Individuos (2025)

Who files this form

Use FTB 3519 SP only if both apply:

• You cannot file your 2025 California Form 540 or Form 540NR by April 15, 2026.
• You owe tax for 2025.

Use the payment worksheet to find out whether you owe. If you owe nothing, do not complete or mail FTB 3519 SP. If you pay electronically, do not mail the form either.

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

When it's due

For tax year 2025:

• April 15, 2026: Original filing and payment deadline for calendar-year taxpayers. Pay your full tax liability by this date to avoid a late-payment penalty and interest.
• October 15, 2026: Extended filing deadline. Filing after this date results in a late-filing penalty plus interest from the original due date.

If you are living or traveling outside the United States on April 15, 2026, these deadlines apply to your 2025 return:

• June 15, 2026: Deadline to file and pay. Interest still accrues from the original due date until payment. Pay by this date to avoid late-payment penalties.
• December 15, 2026: Filing deadline if you need the additional six-month extension. No extension application is required.

What you'll need

Have the following information ready to complete the payment worksheet:

• Expected total tax for 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 2024 return.
• Other payments and credits, including earlier FTB 3519 SP payments.

For the payment form, you need your name, Social Security number or ITIN, address, and payment amount. For a joint payment, also provide your spouse's or registered domestic partner's name and Social Security number or ITIN. Fiscal-year taxpayers must enter their tax-year beginning and ending dates.

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

How to file

First, complete the payment worksheet. Add your payments and credits, then subtract that total from your expected tax. If payments and credits cover your expected tax, stop and do not mail the form.

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 estimated or extension payments by electronic funds withdrawal.
• Credit card: Call 800.487.4567 or visit language.acipayonline.com and use code 1555. A service fee applies.

Do not mail FTB 3519 SP when paying electronically.

Payment by mail

1. Complete the form and check or money order in black or blue ink. Enter worksheet line 4 as the payment amount.
2. Make the check or money order payable to “Franchise Tax Board,” in U.S. dollars and drawn on a U.S. financial institution.
3. Write your SSN or ITIN and “2025 FTB 3519 SP” in the check's “For” section.
4. Include the payment with the form, but do not staple them together. Mail both to:

FRANCHISE TAX BOARD

PO BOX 942867

SACRAMENTO CA 94267-0008

Your tax return: You can file your 2025 return through e-file or CalFile. Visit ftb.ca.gov and search for “e-file options.”

Common mistakes

• Mailing an unnecessary form: Do not mail FTB 3519 SP if your payment is zero or you pay electronically.
• Treating the filing extension as extra time to pay: For 2025, unpaid tax after April 15, 2026 generally results in a late-payment penalty and interest. Separate rules apply to taxpayers living or traveling outside the United States.
• Ignoring mandatory electronic payment rules: Once you meet the mandatory e-pay threshold, all later payments must be electronic, regardless of amount, tax type, or tax year. Failure to comply can result in a 1% penalty.
• Stapling the payment to the form: Include the payment, but do not staple it.
• Missing the overseas notation: If you were outside the United States on April 15, 2026, write “Outside the USA on April 15, 2026” at the top of your return in blue ink, or include it as your software instructs.

Questions people ask

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

No. Do not complete or mail FTB 3519 SP if you owe nothing. For a calendar-year 2025 return, file by October 15, 2026 for the automatic extension to apply.

When are electronic payments mandatory?

The requirement starts once you make an estimated or extension payment exceeding $20,000, or file an original return with total tax liability greater than $80,000. The first payment that triggers the requirement does not have to be electronic. All subsequent payments must be electronic. Visit ftb.ca.gov/e-pay for more information or a waiver form.

What if I discover that my payment was too low?

If you discover after April 15, 2026 that your 2025 tax estimate was too low, pay the additional tax as soon as possible to avoid or minimize further penalties and interest. The instructions say to use another FTB 3519 SP for the additional payment, subject to the electronic payment rules.

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 return's original due date. Interest is still mandatory.

Official sources

• https://www.ftb.ca.gov/forms/2025/2025-3519-sp.pdf