3563: Payment for Automatic Extension for Fiduciaries (2024)

Who files this form

Use Form FTB 3563 if both of these apply:

• The fiduciary cannot file Form 541, California Fiduciary Income Tax Return, or Form 541-QFT, California Income Tax Return for Qualified Funeral Trusts, by the original due date.
• Tax is owed for 2024.

If no tax is owed, do not complete or mail this form. California does not require a written extension request.

Nonexempt charitable trusts described in Internal Revenue Code Section 4947(a)(1), exempt pension trusts, and simple trusts with an FTB letter authorizing exempt status use Form FTB 3539 instead.

When it's due

For tax year 2024:

• Calendar-year payment deadline: April 15, 2025. Mail Form FTB 3563 and the payment by this date to avoid late payment penalty and interest.
• Calendar-year extended return deadline: October 15, 2025. File Form 541 or Form 541-QFT by this date for the automatic six-month extension to apply.
• Fiscal-year payment deadline: The 15th day of the 4th month following the close of the taxable year.
• Fiscal-year extended return deadline: The 15th day of the 10th month following the close of the taxable year.

If a due date falls on a weekend or holiday, the deadline to file and pay without penalty moves to the next business day. The extension gives more time to file, not more time to pay.

What you'll need

Have the following information ready:

• The estate’s or trust’s name, federal employer identification number (FEIN), and address.
• The fiduciary’s name and title.
• The beginning and ending dates if filing for a fiscal year.
• The total tax expected on Form 541, line 28, or Form 541-QFT, line 28.
• California income tax withheld, estimated tax payments, amounts applied from the 2024 Form 541 or Form 541-QFT, and other payments and credits, including earlier FTB 3563 payments.

For a mailed payment, include a check or money order. Keep the completed tax payment worksheet permanently with the estate’s or trust’s tax records and a copy of the tax return.

How to file

1. Complete the tax payment worksheet. Add the payments and credits on lines 2a through 2c, then subtract that total from the expected tax on line 1.
2. If tax is due, enter it on worksheet line 4 and the form’s “Amount of payment” line. Complete the payment form using black or blue ink.
3. Make a check or money order payable to Franchise Tax Board. It must be in U.S. dollars and drawn against a U.S. financial institution. Write the FEIN and “2024 FTB 3563” on it.
4. Enclose the payment with the form, but do not staple them together. Mail both to:

FRANCHISE TAX BOARD

PO BOX 942867

SACRAMENTO CA 94267-0008

Electronic payment: Fiduciaries can make extension or estimated tax payments by Electronic Funds Withdrawal (EFW) using tax preparation software. Check with the provider to see whether it supports those payments.

If no payment is due, do not mail the form.

Common mistakes

• Treating the extension as extra time to pay. The total tax liability is due by the original return deadline. Late payment can result in a penalty and interest.
• Missing the extended return deadline. The automatic extension will not apply, and a late filing penalty and interest will be assessed from the original due date.
• Mailing a form with no payment due. The form says not to mail it when the payment amount is zero.
• Stapling the payment to the form. Enclose it without staples.
• Leaving an underestimated tax balance unpaid. If the estimate was too low, pay the additional tax as soon as possible using another Form FTB 3563 to avoid or minimize further penalties and interest.
• Discarding the worksheet. Save it permanently with the estate’s or trust’s tax records and a copy of the return.

Questions people ask

Do I need to request the extension in writing?

No. California grants an automatic six-month extension if the fiduciary cannot file Form 541 or Form 541-QFT by the original due date and files by the extended deadline.

Should I send Form FTB 3563 if no tax is owed?

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

Can I pay electronically?

Yes. Fiduciaries can make an extension payment through Electronic Funds Withdrawal using tax preparation software that supports it.

Can the late payment penalty be waived?

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

What if I discover that my estimated payment was too low?

Pay the additional estimated tax as soon as possible with another Form FTB 3563 to avoid or minimize further penalties and interest.

Official sources

• https://www.ftb.ca.gov/forms/2024/2024-3563.pdf