3519: Payment for Automatic Extension for Individuals (2025)
California · FTB · Used for tax years 2025
California Form FTB 3519 is a payment voucher for individuals paying 2025 income tax when they need an automatic filing extension. It records your identifying information and payment amount and includes a worksheet to calculate tax due after payments and credits.
Who files this form
Use Form FTB 3519 only if both apply:
- You cannot file your 2025 California return, Form 540 or Form 540NR, by April 15, 2026.
- You owe tax for 2025.
Use the tax payment worksheet to figure out whether you owe. 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 2025 calendar-year filers:
- April 15, 2026: Original deadline to file and pay. Pay your total tax liability by this date to avoid a late-payment penalty and interest.
- October 15, 2026: Deadline to file your return under the automatic extension. Filing later results in a late-filing penalty plus interest from the original due date.
For tax year 2025 taxpayers residing or traveling outside the USA on April 15, 2026:
- June 15, 2026: Deadline to file and pay. Interest still accrues from the original due date until payment.
- December 15, 2026: Deadline to file if you need the additional six-month extension. No extension request is required. Pay by June 15, 2026, to avoid late-payment penalties.
What you'll need
Have these details ready for the tax payment worksheet:
- Total tax you expect to report 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 2024 return.
- Other payments and credits, including payments made with an earlier Form FTB 3519.
You can check estimated tax payments through MyFTB at ftb.ca.gov. Keep the completed worksheet for your records.
For a mailed payment, complete Form FTB 3519 with your name, SSN or ITIN, address, and payment amount. For a joint payment, include your spouse’s or registered domestic partner’s name and SSN or ITIN. Include your check or money order.
How to file
First, complete the worksheet. Add your payments and credits, then subtract that total 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 ahead.
- Electronic funds withdrawal: Use tax preparation software that supports extension payments by electronic funds withdrawal.
- 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.
Payment by mail
If you are not required to pay electronically:
- Use black or blue ink to complete Form FTB 3519 and your check or money order. Enter the worksheet’s line 4 tax due as the payment amount.
- Make the payment payable to “Franchise Tax Board,” in U.S. dollars and drawn against a U.S. financial institution.
- Write your SSN or ITIN and “2025 FTB 3519” in the payment’s “For” section.
- Enclose, but do not staple, the payment with the form. Mail both to:
FRANCHISE TAX BOARD
PO BOX 942867
SACRAMENTO CA 94267-0008
Filing your tax return
You can e-file your 2025 return. Visit ftb.ca.gov and search for “e-file options.”
Common mistakes
- Treating the filing extension as extra time to pay. For 2025 calendar-year filers, unpaid tax after April 15, 2026, can result in a late-payment penalty and interest.
- Mailing an unnecessary voucher. Do not mail Form FTB 3519 if no payment is due or if you pay electronically.
- Ignoring mandatory electronic payment rules. 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 triggering the requirement does not have to be electronic. Noncompliance carries a 1% penalty.
- Using Form 540 2EZ with Form FTB 3519. The instructions prohibit this.
- Stapling your payment to the form. Enclose it without stapling.
- Leaving an underestimated payment uncorrected. If you discover after April 15, 2026, that your estimate was too low, pay the additional tax as soon as possible to limit further penalties and interest.
Questions people ask
Do I need to mail Form FTB 3519 if I owe nothing?
No. Do not complete or mail it. For tax year 2025 calendar-year filers, the automatic extension applies if you file your return by October 15, 2026.
Can the 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 still mandatory.
What if I discover that I paid too little?
If you discover this after April 15, 2026, pay the additional 2025 tax as soon as possible. The instructions say to use another Form FTB 3519 for the additional payment. Mandatory electronic payment rules still apply.
What should I put on my return if I was outside the USA?
If you were residing or traveling outside the USA on April 15, 2026, write “Outside the USA on April 15, 2026” at the top of your 2025 return in blue ink, or include it according to your software’s instructions.