3538: Payment for Automatic Extension for LPs, LLPs, and REMICs (2025)

California · FTB · Used for tax years 2025

California Form FTB 3538 is a payment form for limited partnerships (LPs), limited liability partnerships (LLPs), and real estate mortgage investment conduits (REMICs) using an automatic extension to file Form 565. It identifies the entity and the amount of tax being paid for 202

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 2025.

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

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

When it's due

For tax year 2025:

  • Calendar-year payment: The payment voucher says to file and pay by March 16, 2026. The instructions printed above it list March 15, 2026, and state that a deadline falling on a weekend or holiday moves to the next business day.
  • Calendar-year return under the automatic extension: File Form 565 by October 15, 2026.
  • Fiscal-year payment: File the payment form and pay by the 15th day of the 3rd month following the close of the taxable year.
  • Fiscal-year return under the automatic extension: 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. Unpaid tax after the original due date is subject to 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, if applicable.
  • Federal employer identification number (FEIN).
  • California Secretary of State (SOS) file number assigned upon registration.
  • Mailing address and telephone number.
  • Fiscal-year beginning and ending dates, if applicable.
  • Payment amount.

If paying by mail, 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 in black or blue ink, including the FEIN and California SOS file number.
  2. If your address includes a private mailbox, write “PMB” followed by 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 the FEIN or California SOS file number and “2025 FTB 3538” on it.
  4. Detach the payment form. Enclose the payment without stapling it to the form.
  5. Mail both to:

FRANCHISE TAX BOARD

PO BOX 942857

SACRAMENTO CA 94257-0531

Pay electronically instead

  • 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 make an immediate payment or schedule payments up to a year ahead.
  • Credit card: Visit officialpayments.com to pay using Discover, MasterCard, Visa, or American Express. The payment service charges a convenience fee.

Do not file Form FTB 3538 if paying by EFW, Web Pay, or credit card.

Common mistakes

  • Treating the filing extension as extra time to pay. Tax must be paid by the original due date to avoid a late payment penalty and interest.
  • Mailing the form when no payment is due or after paying electronically. The form says not to mail it in either case.
  • Leaving out identification numbers. Enter both the FEIN and California SOS file number on the form so the payment is properly applied. Put either number, plus “2025 FTB 3538,” on the check or money order.
  • Stapling the payment to the form. Enclose it, but do not staple it.
  • Using an unsuitable check or money order. Payments must be in U.S. dollars and drawn against a U.S. financial institution.

Questions people ask

Do I need to submit a written extension request?

No. California grants an automatic seven-month extension if the partnership cannot file Form 565 by the return’s due date.

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

No. The extension applies only to filing the return. Paying after the original due date can result in a late payment penalty plus interest.

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

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

Can I pay online instead of mailing the form?

Yes. The text lists EFW through supported tax preparation software, Web Pay for Businesses, and credit card payments. Do not file Form FTB 3538 when using any of these payment methods.

Official sources

All versions of 3538