3843: Payment Voucher for Fiduciary e-filed Returns (2025)

California · FTB · Used for tax years 2025

California Form FTB 3843 is a payment voucher for electronically filed estate or trust tax returns. It identifies the estate or trust and its fiduciary and shows the amount paid by check or money order.

Who files this form

Use Form FTB 3843 to pay tax 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.

Do not mail this voucher if no payment is due.

When it's due

  • 2025 calendar-year return: Mail the voucher with payment for the full balance due by April 15, 2026.
  • 2025 fiscal-year return: Mail the voucher with full payment by 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. The text also states that a 2025 fiduciary return not filed by the 15th day of the 10th month following the close of the tax year incurs a late filing penalty plus interest from the original due date.

What you'll need

Have these items ready:

  • A preprinted or blank 2025 Form FTB 3843 payment voucher.
  • A check or money order for the payment.
  • The estate’s or trust’s name and federal employer identification number (FEIN).
  • The fiduciary’s name and title, address, telephone number, and payment amount.
  • The electronically transmitted return information and paper copy of the 2025 Form 541, so you can make sure the voucher matches.
  • Fiscal-year beginning and ending dates, if applicable.

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 a tax return filed electronically. Send the voucher and check or money order by mail:

  1. Check or complete the voucher. Verify all preprinted information. To correct it, draw a line through the incorrect information and clearly print the replacement in black or blue ink. If completing a blank voucher, use black or blue ink and print all names and words in CAPITAL LETTERS.
  2. Match the return. The voucher information should match both the information electronically transmitted to the FTB and the paper copy of the 2025 Form 541. For a private mailbox, write “PMB” before the box number in the address.
  3. Prepare payment. In black or blue ink, make the check or money order payable to “Franchise Tax Board.” Write the estate’s or trust’s FEIN and “2025 FTB 3843” on it. Payment must be in U.S. dollars and drawn against a U.S. financial institution.
  4. Mail the payment and voucher. 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 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 Form FTB 3843 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 together, but do not staple them.
  • 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 2025 Form 541.
  • Paying with insufficient funds. A penalty may apply if the bank returns the payment.
  • Paying late. Failure to pay the total tax liability by the original due date results in a late payment penalty plus interest.

Questions people ask

Do I send this voucher if the estate or trust owes nothing?

No. Do not mail the voucher 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. Do not mail it to the FTB with the payment voucher.

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 “2025 FTB 3843” on it. Use black or blue ink.

What if the estate or trust discovers that its estimated tax payment was too low?

If this is discovered after the 15th day of the 4th month following the close of the taxable year, pay the additional tax as soon as possible to avoid or minimize further penalties and interest. Use another Form FTB 3843 to pay the estimated additional tax.

Can the late payment penalty be waived?

The FTB may waive it based on 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