3537: Payment for Automatic Extension for LLCs (2024)

Who files this form

Use 2024 Form FTB 3537 only if both of these apply:

• Your LLC cannot file Form 568, Limited Liability Company Return of Income, by its original due date.
• Your LLC owes nonconsenting nonresident (NCNR) members’ tax for 2024.

Complete and mail the form with payment only if you are not paying electronically. If no payment is due, do not complete or mail the form. Your LLC must still file its return by the extended due date.

LLCs electing to be taxed as corporations should use Form FTB 3539 instead.

When it's due

For the 2024 tax year, pay the NCNR members’ tax by the original due date of the return to avoid late payment penalties and interest. The printed due-date rules are:

• LLCs classified as partnerships: The 15th day of the 3rd month following the close of the taxable year.
• Single-member LLCs owned by pass-through entities: The 15th day of the 3rd month following the close of the taxable year. These owners include S corporations, partnerships, and LLCs classified as partnerships.
• All other single-member LLCs: The 15th day of the 4th month following the close of the owner’s taxable year.

If the due date falls on a weekend or holiday, the deadline to file and pay without penalty moves to the next business day.

An extension of time to file does not extend the time to pay.

What you'll need

Have the following information ready to complete the form:

• LLC name and DBA, if applicable.
• California Secretary of State (SOS) file number and federal employer identification number (FEIN).
• Mailing address and telephone number.
• Calendar or fiscal tax-year information.
• Payment amount.

Use the Form 568 Tax Booklet, Specific Instructions for Schedule T, to calculate the tax.

For a mailed payment, include a check or money order payable to the Franchise Tax Board in U.S. dollars and drawn against a U.S. financial institution.

How to file

Pay electronically: Do not file Form FTB 3537 if you use any of these payment methods:

• Electronic Funds Withdrawal (EFW): Make an extension payment through tax preparation software that supports EFW for extension payments. Check with your provider.
• Web Pay for Businesses: Visit ftb.ca.gov/pay. You can pay immediately or schedule payments up to a year in advance.
• Credit card: Visit officialpayments.com. A convenience fee applies.

Pay by mail:

1. Complete the form using black or blue ink. Include your California SOS file number and FEIN.
2. If you use a private mail box, write “PMB” before the box number in the address field.
3. Using black or blue ink, make your check or money order payable to “Franchise Tax Board.” Write your California SOS file number, FEIN, and “2024 FTB 3537” on it.
4. Detach the form portion and enclose the payment without stapling it to the form.
5. Mail the form and payment by the original due date of the return to:

FRANCHISE TAX BOARD

PO BOX 942857

SACRAMENTO CA 94257-0531

Common mistakes

• Using this form for the annual LLC tax or fee. Do not use Form FTB 3537 for those payments. For the subsequent taxable year, use 2025 Form FTB 3536 for the estimated LLC fee and 2025 Form FTB 3522 for the $800 annual LLC tax.
• Mailing the form when no payment is due or after paying electronically. Do not mail it in either case.
• Treating the filing extension as extra time to pay. NCNR tax must be paid by the original return due date to avoid late payment penalties and interest.
• Leaving out identifying numbers. Include both the California SOS file number and FEIN so the payment can be properly applied to the LLC’s account.
• Stapling the payment to the form. Enclose it, but do not staple it.

Questions people ask

Do I need to apply for an extension in writing?

No. California does not require a written extension application. An LLC in good standing that cannot file Form 568 by the original due date receives an automatic extension.

How long is the automatic filing extension?

LLCs classified as partnerships receive seven months. Single-member LLCs disregarded for tax purposes receive six months, except those owned by a partnership or an LLC treated as a partnership, which receive seven months.

What if my LLC does not owe tax?

Do not complete or mail Form FTB 3537. Your LLC must still file its return by the extended due date.

Can a late payment penalty be waived?

The FTB may waive the late payment penalty based on reasonable cause. Reasonable cause is presumed when 90% of the tax is paid by the original return due date. Interest is mandatory.

Official sources

• https://www.ftb.ca.gov/forms/2024/2024-3537.pdf