3893: Pass-Through Entity Elective Tax Payment Voucher (2024)
California · FTB · Used for tax years 2024
California Form 3893 (PTE) is a payment voucher for a pass-through entity's 2024 elective tax. It records the entity's identifying information, the payment amount, and whether the payment is for Form 100S, 565, or 568.
Who files this form
Form 3893 (PTE) is a payment voucher for pass-through entities making elective tax payments. The voucher asks whether the payment is for Form 100S, 565, or 568.
Do not mail the voucher if no payment is due or if the payment is made electronically.
When it's due
- Payment 1 for taxable year 2024: Pay on or before June 15 during the taxable year of the election.
- Payment 2 for calendar year 2024: Pay on or before March 17, 2025.
For fiscal-year Payment 2, the form says to see the instructions. No instructions were provided here.
What you'll need
Have the information requested on the voucher ready:
- Pass-through entity name, address, and telephone number.
- California corporation number, FEIN, and California Secretary of State file number, as requested on the form.
- Whether the payment is for Form 100S, 565, or 568.
- Fiscal-year beginning and ending dates, if not using calendar year 2024.
- Payment amount.
How to file
Pay online: Use the free Web Pay for Business service. Visit ftb.ca.gov/pay for more information. Pass-through entities can schedule payments up to one year in advance. Do not mail the voucher if you pay electronically.
Paper voucher: Complete the appropriate Payment 1 or Payment 2 voucher and detach it where marked. The provided form text does not include a mailing address, and no instructions were provided.
Common mistakes
- Mailing the voucher when no payment is due. The form says not to mail it in that case.
- Mailing the voucher after paying electronically, including through Web Pay. The form says not to mail it if paid electronically.
Questions people ask
Can a pass-through entity pay online?
Yes. The form directs entities to the free Web Pay for Business service at ftb.ca.gov/pay.
Can an entity schedule a payment in advance?
Yes. Pass-through entities can schedule payments up to one year in advance through Web Pay.
Should I mail the voucher if no payment is due?
No. The form explicitly says not to mail it if no payment is due.
Which tax return does the payment relate to?
The voucher has checkboxes for Form 100S, 565, and 568. Select the form the payment is for.