3538: Payment for Automatic Extension for LPs, LLPs, and REMICs (2024)

California · FTB · Used for tax years 2024

California Form FTB 3538 is a payment voucher for limited partnerships (LPs), limited liability partnerships (LLPs), and real estate mortgage investment conduits (REMICs) using an automatic extension to file Form 565. It records the entity’s identifying information, tax year, and

Who files this form

Use Form FTB 3538 only if both apply:

  • Your limited partnership (LP), limited liability partnership (LLP), or real estate mortgage investment conduit (REMIC) cannot file Form 565 by its due date.
  • Tax is owed for 2024.

If no tax is owed, do not complete or mail this form. If you pay electronically, do not file Form FTB 3538.

California grants an automatic seven-month filing extension without a written application. This does not extend the time to pay the $800 annual tax.

When it's due

For the 2024 tax year:

  • Calendar-year extension payment: The payment voucher says to file and pay by March 17, 2025. The instructions printed with it list March 15, 2025 and state that a deadline falling on a weekend or holiday moves to the next business day.
  • Calendar-year extended return deadline: File Form 565 by October 15, 2025.
  • Fiscal-year extension payment: File the payment form and pay by the 15th day of the 3rd month following the close of the taxable year.
  • Fiscal-year extended return deadline: File by the 15th day of the 10th month following the close of the taxable year.

The filing extension does not extend the payment deadline. Paying after the original return due date results in a late payment penalty plus interest.

What you'll need

Have the following information ready to complete the payment form:

  • LP, LLP, or REMIC name and DBA.
  • Federal employer identification number (FEIN).
  • California Secretary of State (SOS) file number.
  • Mailing address and telephone number.
  • Fiscal-year beginning and ending dates, if applicable.
  • Payment amount.

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

How to file

Pay by mail

  1. Complete the form using black or blue ink, including your FEIN and California SOS file number.
  2. Make your check or money order payable to the “Franchise Tax Board” using black or blue ink.
  3. Write your FEIN or California SOS file number and “2024 FTB 3538” on the check or money order.
  4. Detach the payment form. Enclose your payment without stapling it to the form.
  5. Mail both to:

FRANCHISE TAX BOARD

PO BOX 942857

SACRAMENTO CA 94257-0531

Pay electronically

  • Electronic Funds Withdrawal (EFW): Use 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. The service charges a convenience fee.

Do not file or mail Form FTB 3538 if you pay electronically. Do not mail it if no payment is due.

Common mistakes

  • Treating the filing extension as extra time to pay. The annual tax is still due by the original payment deadline. Late payment brings a penalty plus interest.
  • Mailing the form when no payment is due or after paying electronically. The text says not to mail it in either case.
  • Leaving out identification numbers. Enter both the FEIN and California SOS file number so the payment can be applied properly to the partnership’s account.
  • Omitting the payment notation. Write the FEIN or California SOS file number and “2024 FTB 3538” on the check or money order.
  • Stapling the payment to the form. Enclose it, but do not staple it.
  • Leaving out a private mailbox designation. If you use a private mailbox, write “PMB” followed by the box number in the address field.

Questions people ask

Do I need to apply for the extension?

No. California does not require a written extension application. A partnership that cannot file Form 565 by its due date receives an automatic seven-month extension.

Does the extension give me more time to pay the $800 annual tax?

No. The extension applies only to filing the return, not paying the tax. Late payment results in a penalty plus interest.

Should I send Form FTB 3538 if I owe no tax?

No. If no tax is owed, do not complete or mail the form.

Do I send the form after making an electronic payment?

No. Do not file Form FTB 3538 if you pay by EFW, Web Pay, or credit card.

Can I schedule a payment in advance?

Yes. Web Pay for Businesses allows immediate payments or payments scheduled up to a year in advance.

Official sources

All versions of 3538