3587: Payment Voucher for LP, LLP, and REMIC e-filed Returns (2024)

California · FTB · Used for tax years 2024

California Form FTB 3587 is a payment voucher for LPs, LLPs, and REMICs that electronically file their 2024 tax returns and pay a balance due by check or money order. It lists the entity’s identifying information and payment amount.

Who files this form

Use Form FTB 3587 only if the LP, LLP, or REMIC meets all three conditions:

  • Files its tax return electronically.
  • Has a balance due.
  • Pays by check or money order.

Do not file this voucher if paying by Web Pay or credit card. If no payment is due, do not mail the voucher.

When it's due

  • Calendar tax year 2024: File and pay by March 17, 2025.
  • Fiscal tax year covered by the 2024 form: File and pay by the 15th day of the 3rd month following the close of the taxable year.

If the due date falls on a weekend or holiday, the deadline moves to the next business day.

An extension to file is not an extension to pay. Failure to pay the annual tax by the original due date results in a late payment penalty plus interest.

What you'll need

Have these items and details ready:

  • Form FTB 3587, either preprinted or blank.
  • The entity’s name, doing business as (DBA), address, and contact telephone number.
  • Federal employer identification number (FEIN) and California Secretary of State (SOS) file number.
  • The payment amount and a check or money order.
  • The electronically submitted return information and paper copy of the 2024 Form 565, so you can check that the voucher information matches.

Keep the paper return for your records. Do not mail it with the voucher.

How to file

This voucher is for payment associated with an electronically filed return.

  1. Check or complete the voucher. Verify all preprinted information. To correct it, cross out the incorrect information and clearly print the replacement in black or blue ink. For a blank voucher, use black or blue ink and print the name, DBA, and address in capital letters. Complete the identification numbers, telephone number, and payment amount.
  2. Prepare the payment. Use black or blue ink to make the check or money order payable to “Franchise Tax Board.” Write the entity’s FEIN or California SOS file number and “2024 FTB 3587” on it. Payment must be in U.S. dollars and drawn against a U.S. financial institution.
  3. Mail the voucher and payment. Use the preprinted voucher or detach the voucher from the form. Enclose the payment without stapling it. Do not include a paper copy of the return.

Mail to:

FRANCHISE TAX BOARD

PO BOX 942857

SACRAMENTO CA 94257-0531

Online payment options: Use Web Pay for Businesses at ftb.ca.gov/pay or pay by credit card at officialpayments.com. Credit card payments carry a convenience fee. Do not file Form FTB 3587 when using either option.

Common mistakes

  • Mailing an unnecessary voucher: Do not mail it if no payment is due or if paying by Web Pay or credit card.
  • Including the paper return: Keep it for your records instead of mailing it with the voucher.
  • Using other ink colors: Use black or blue ink. Scanning machines may not read other colors.
  • Using information that does not match the return: Voucher details should match the electronically transmitted information and the paper copy of the 2024 Form 565.
  • Omitting the private mailbox label: Write “PMB” before the box number in the address.
  • Stapling the payment: Enclose it with the voucher, but do not staple it.
  • Treating a filing extension as a payment extension: Tax must still be paid by the original due date to avoid late payment penalties and interest.
  • Paying without sufficient funds: A penalty may apply if the bank returns the payment for insufficient funds.

Questions people ask

Do I need this voucher if I pay online?

No. Do not file Form FTB 3587 if you pay by Web Pay or credit card.

Can I schedule a Web Pay payment in advance?

Yes. LPs, LLPs, and REMICs can make an immediate payment or schedule payments up to a year in advance using Web Pay for Businesses.

What should I write on my check or money order?

Make it payable to “Franchise Tax Board” and write the entity’s FEIN or California SOS file number and “2024 FTB 3587” on it. Use black or blue ink.

Should I mail a copy of the tax return with my payment?

No. Keep the paper return for the entity’s records.

Does an extension to file give me more time to pay?

No. An extension to file is not an extension to pay. Failure to pay the annual tax by the original due date results in a late payment penalty plus interest.

Official sources

All versions of 3587