3843: Payment Voucher for Fiduciary e-filed Returns (2024)

California · FTB · Used for tax years 2024

California Form FTB 3843 is a payment voucher for an estate’s or trust’s electronically filed fiduciary income tax return. It identifies the estate or trust and fiduciary and records the amount paid by check or money order.

Who files this form

Use Form FTB 3843 only if the fiduciary meets all three conditions:

  • Files the estate’s or trust’s tax return electronically.
  • Has a balance due.
  • Pays by check or money order.

If no payment is due, do not mail this voucher.

When it's due

For the 2024 tax return, mail the voucher with payment of the full balance due by:

  • Calendar year: April 15, 2025.
  • Fiscal year: The 15th day of the 4th month following the close of the taxable year.

Failure to pay the total tax liability by the original due date results in a late payment penalty plus interest. If the 2024 fiduciary return is not filed by the 15th day of the 10th month following the close of the tax year, a late filing penalty plus interest from the original due date will apply.

What you'll need

Have these items and details ready:

  • A preprinted or blank Form FTB 3843.
  • The estate’s or trust’s name and federal employer identification number (FEIN).
  • The fiduciary’s name and title, address, and telephone number.
  • The payment amount.
  • The paper copy of the 2024 Form 541, so you can check that the voucher matches both that copy and the electronically transmitted information.
  • A check or money order in U.S. dollars, drawn against a U.S. financial institution.

Keep the paper tax return for the estate’s or trust’s records. Do not mail it with the voucher.

How to file

This voucher is for mailing a check or money order when the estate’s or trust’s return is filed electronically.

  1. Check all information on a preprinted voucher. To correct it, use black or blue ink to cross out the incorrect information and clearly print the replacement.
  2. If completing a blank voucher, use black or blue ink and print all names and words in CAPITAL LETTERS. Make sure the information matches the electronically filed return and the paper copy of the 2024 Form 541. For a private mailbox, write “PMB” followed by the box number in the address.
  3. Using black or blue ink, make the check or money order payable to Franchise Tax Board. Write the estate’s or trust’s FEIN and “2024 FTB 3843” on the payment.
  4. Use the preprinted voucher or detach the voucher only if an amount is owed. Enclose the payment without stapling it to the voucher.

Mail the voucher and payment to:

FRANCHISE TAX BOARD

PO BOX 942867

SACRAMENTO CA 94267-0008

Do not include a paper copy of the tax return.

Common mistakes

  • Mailing a voucher when nothing is owed. Do not mail it if no payment is due.
  • Including the paper tax return. Keep it for the estate’s or trust’s records instead.
  • Stapling the payment to the voucher. Enclose them without staples.
  • Using ink other than black or blue. Scanning machines may not be able to read other colors.
  • Using information that does not match the return. Check the voucher against the electronically transmitted information and the paper copy of the 2024 Form 541.
  • Paying late or with insufficient funds. Late payment can result in penalties and interest. A payment returned by the bank for insufficient funds may also result in a penalty.

Questions people ask

Do I send this voucher if no payment is due?

No. Do not mail Form FTB 3843 if no payment is due.

Should I include a paper copy of the tax return?

No. Keep the paper copy for the estate’s or trust’s records. Mail only the voucher and payment.

What should I write on the check or money order?

Make it payable to “Franchise Tax Board” and write the estate’s or trust’s FEIN and “2024 FTB 3843” on it. Use black or blue ink. The payment must be in U.S. dollars and drawn against a U.S. financial institution.

What if the estimated tax payment was too low?

If the estate or trust discovers this after the 15th day of the 4th month following the close of the taxable year, pay the estimated additional tax as soon as possible using another Form FTB 3843. This helps avoid or minimize further penalties and interest.

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.

Official sources

All versions of 3843