3587: Payment Voucher for LP, LLP, and REMIC e-filed Returns (2025)

California · FTB · Used for tax years 2025

California Form FTB 3587 is a payment voucher for LP, LLP, and REMIC electronically filed returns for 2025. It identifies the entity and the amount of tax being paid by check or money order.

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 2025: File and pay by March 16, 2026.
  • Fiscal tax year covered by the 2025 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 does not extend the time to pay. Paying the annual tax after the original due date results in a late payment penalty plus interest.

What you'll need

To complete or check the voucher, have:

  • The LP’s, LLP’s, or REMIC’s name and doing business as (DBA) name.
  • Address and contact telephone number.
  • Federal employer identification number (FEIN) and California Secretary of State (SOS) file number.
  • Payment amount.
  • The information transmitted electronically to the Franchise Tax Board and the paper copy of the 2025 Form 565, so you can make sure the voucher matches.
  • A check or money order payable in U.S. dollars and drawn against a U.S. financial institution.

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

How to file

For an electronically filed return with a balance paid by check or money order:

  1. Check any preprinted voucher information. Correct errors in black or blue ink by drawing a line through the incorrect information and clearly printing the replacement.
  2. If the voucher is not preprinted, complete it in black or blue ink. Print the name, DBA, address in capital letters, FEIN, California SOS file number, telephone number, and payment amount. The information should match the electronically transmitted return and the paper copy of the 2025 Form 565.
  3. Make the check or money order payable to Franchise Tax Board in black or blue ink. Write the entity’s FEIN or California SOS file number and 2025 FTB 3587 on the payment.
  4. Use the preprinted voucher or detach the voucher from the form. Enclose the payment without stapling it to the voucher. Mail to:

FRANCHISE TAX BOARD

PO BOX 942857

SACRAMENTO CA 94257-0531

Do not include a paper copy of the tax return.

You can instead pay online using Web Pay for Businesses at ftb.ca.gov/pay, or 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 you pay by Web Pay or credit card.
  • Including the tax return: Do not mail a paper copy of the return. Keep it for your records.
  • Using other ink colors: Use black or blue ink. Scanning machines may not read other colors.
  • Entering information that does not match: The voucher should match the electronically transmitted information and the paper copy of the 2025 Form 565.
  • Stapling the payment: Enclose the check or money order, but do not staple it to the voucher.
  • Treating a filing extension as a payment extension: Tax paid after the original due date is subject to a late payment penalty plus interest.
  • Paying with insufficient 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 through Web Pay for Businesses.

What should I write on my check or money order?

Make it payable to “Franchise Tax Board.” Write the entity’s FEIN or California SOS file number and “2025 FTB 3587” on it. Use black or blue ink.

How do I enter a private mail box address?

Include “PMB” followed by the box number in the address field. The form gives this example: 111 Main Street PMB 123.

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

No. Keep the paper copy of the LP, LLP, or REMIC return for your records.

Official sources

All versions of 3587