3519: Payment for Automatic Extension for Individuals (2024)

Who files this form

Use Form FTB 3519 only if both apply:

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

If you owe no tax, do not complete or mail Form FTB 3519. If you pay electronically, do not mail the form either.

If you use Form FTB 3519, you may not file Form 540 2EZ.

When it's due

For tax year 2024 calendar-year filers:

• April 15, 2025: Original deadline to file and pay. Unpaid tax is subject to a late-payment penalty plus interest.
• October 15, 2025: Deadline to file your return under the automatic extension. Filing after this date results in a late-filing penalty plus interest from the original due date.

For taxpayers residing or traveling outside the USA on April 15, 2025:

• June 16, 2025: Deadline to file and pay your 2024 tax. Interest accrues from the original due date until payment.
• December 15, 2025: Deadline to file your 2024 return 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 these details ready to complete the tax payment worksheet:

• Total tax you expect to owe on Form 540, line 64, or Form 540NR, line 74.
• California income tax withheld, including real estate and nonresident withholding.
• California estimated tax payments and any amount applied from your 2023 tax return.
• Other payments and credits, including earlier payments with Form FTB 3519.

For the payment form, you need your name, SSN or ITIN, address, and payment amount. For a joint payment, also include your spouse’s or registered domestic partner’s name and SSN or ITIN. Fiscal-year filers must provide the beginning and ending dates of their fiscal year.

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

How to file

First, use the worksheet to subtract your total payments and credits from your expected tax. If no tax is due, do not mail Form FTB 3519.

Electronic payment options

• Web Pay: Visit ftb.ca.gov/pay. You can pay immediately or schedule a payment up to a year in advance.
• Electronic funds withdrawal (EFW): Use tax preparation software that supports extension payments by EFW.
• Credit card: Call 800.272.9829 or visit officialpayments.com and use code 1555. A convenience fee applies.

Do not mail Form FTB 3519 when paying electronically.

Paying by mail

1. Complete Form FTB 3519 and your check or money order in black or blue ink. Enter the worksheet’s line 4 tax due as the payment amount.
2. Make the payment payable to “Franchise Tax Board,” in U.S. dollars and drawn against a U.S. financial institution.
3. Write your SSN or ITIN and “2024 FTB 3519” in the check or money order’s “For” section.
4. Enclose the payment with the form, but do not staple them together. Mail both to:

FRANCHISE TAX BOARD

PO BOX 942867

SACRAMENTO CA 94267-0008

Check whether electronic payment is required. Once you make an estimate or extension payment exceeding $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 taxable year. The first payment that triggers the requirement does not have to be electronic. Visit ftb.ca.gov/e-pay for details or a waiver form.

When filing your 2024 tax return, you can e-file or use CalFile. Visit ftb.ca.gov and search for “e-file options.”

Common mistakes

• Mailing a form with no payment due: Do not complete or mail Form FTB 3519 if you owe no tax.
• Mailing the form after paying electronically: Do not mail it when using Web Pay, EFW, or a credit card.
• Treating the filing extension as extra time to pay: For 2024 calendar-year filers, unpaid tax after April 15, 2025, incurs a late-payment penalty plus interest.
• Ignoring mandatory electronic payment rules: Individuals who do not pay electronically when required face a 1% noncompliance penalty.
• Using Form 540 2EZ with Form FTB 3519: The instructions say you may not do this.
• Stapling the payment to the form: Enclose your check or money order, but do not staple it.
• Leaving an underestimated payment uncorrected: If you discover after April 15, 2025, that your estimate was too low, pay the additional tax as soon as possible to avoid or minimize further penalties and interest.

Questions people ask

Do I need to mail Form FTB 3519 if I owe no tax?

No. Do not complete or mail the form. File your 2024 return by October 15, 2025, for the automatic extension to apply.

Can a late-payment penalty be waived?

The FTB may waive it for reasonable cause. Reasonable cause is presumed when 90% of the tax is paid by the return’s original due date. Interest is mandatory.

How can I check my estimated tax payments?

Go to ftb.ca.gov and log in to or register for MyFTB.

What if I am outside the USA on April 15, 2025?

If you are residing or traveling outside the USA that day, your deadline to file and pay 2024 tax is June 16, 2025. Interest still accrues from the original due date. If you need more time to file, you may file by December 15, 2025, without requesting an extension. Write “Outside the USA on April 15, 2025” at the top of your return in blue ink, or include it according to your software’s instructions.

Official sources

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