3537: Payment for Automatic Extension for LLCs (2025)

California · FTB · Used for tax years 2025

California Form FTB 3537 is a payment voucher for LLCs that need an automatic extension to file Form 568 and owe 2025 nonconsenting nonresident members’ tax. It identifies the LLC and the payment amount. The extension gives more time to file, not more time to pay.

Who files this form

Use 2025 Form FTB 3537 only if both apply:

  • Your LLC cannot file Form 568 by its original due date.
  • Your LLC owes nonconsenting nonresident (NCNR) members’ tax for 2025.

Complete and mail the voucher only if you are not paying electronically. If no payment is due, do not complete or mail it. The 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 2025 taxable year, pay the NCNR members’ tax by the original return due date:

  • 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 (S corporations, partnerships, or LLCs classified as partnerships): The 15th day of the 3rd month following the close of the taxable year.
  • 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 gives more time to file, not more time to pay. An LLC in good standing that cannot file on time receives an automatic seven-month extension if classified as a partnership. A single-member LLC disregarded for tax purposes receives six months, or seven months if owned by a partnership or an LLC treated as a partnership.

What you'll need

Have the following information ready to complete the voucher:

  • LLC name and DBA, if applicable.
  • California Secretary of State (SOS) file number and federal employer identification number (FEIN).
  • Address and telephone number.
  • Taxable-year information and 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

California does not require a written application for an automatic extension.

Pay electronically:

  • Use Web Pay for Businesses at ftb.ca.gov/pay. You can pay immediately or schedule a payment up to a year ahead.
  • Use electronic funds withdrawal (EFW) through tax preparation software that supports extension payments.
  • Pay by Discover, MasterCard, Visa, or American Express at officialpayments.com. A convenience fee applies.

Do not file Form FTB 3537 if you pay electronically.

Pay by mail:

  1. Complete the voucher in black or blue ink, including the California SOS file number and FEIN. If using a private mailbox, write “PMB” before the box number in the address.
  2. Make your check or money order payable to “Franchise Tax Board” using black or blue ink. Write your California SOS file number, FEIN, and “2025 FTB 3537” on it.
  3. Detach the voucher and enclose the payment without stapling it.
  4. Submit payment by the original return due date to:

FRANCHISE TAX BOARD

PO BOX 942857

SACRAMENTO CA 94257-0531

Common mistakes

  • Treating the filing extension as a payment extension. NCNR members’ tax must be paid by the original return due date to avoid late payment penalties and interest.
  • Mailing a voucher when no payment is due or payment was made electronically. Do not mail Form FTB 3537 in either case.
  • Using this voucher for the annual LLC tax or LLC fee. Do not use it for those payments. For the subsequent taxable year, use 2026 Form FTB 3536 for the estimated LLC fee and 2026 Form FTB 3522 for the annual LLC tax.
  • Leaving off identification numbers. Include the California SOS file number and FEIN so the payment can be properly applied to the LLC’s account.
  • Stapling the payment to the voucher. Enclose the payment, but do not staple it.

Questions people ask

Do I need to request the extension in writing?

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

Does the extension give my LLC more time to pay?

No. The extension does not extend the time to pay the LLC tax, fee, or NCNR members’ tax. NCNR members’ tax must be paid by the original return due date to avoid late payment penalties and interest.

Should I mail Form FTB 3537 after paying online?

No. Do not file the voucher if you pay by Web Pay, electronic funds withdrawal, or credit card.

What if my LLC owes no tax?

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

Can the late payment penalty be waived?

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

Official sources

All versions of 3537