3893: Pass-Through Entity Elective Tax Payment Voucher (2025)
California · FTB · Used for tax years 2025
California Form 3893 is a payment voucher for pass-through entity elective tax for taxable year 2025. It includes vouchers for Payment 1 and Payment 2 and records the entity’s identifying information, tax form, and payment amount.
Who files this form
Form 3893 is the payment voucher for pass-through entities (PTEs) making California pass-through entity elective tax payments for tax year 2025. The voucher has checkboxes for payments associated with Form 100S, 565, or 568.
Do not mail this voucher if no payment is due or if the PTE pays electronically.
When it's due
- Payment 1 for tax year 2025: Pay on or before June 15 during the taxable year of the election.
- Payment 2 for calendar tax year 2025: Pay on or before March 16, 2026.
For fiscal-year Payment 2, the form says to see the instructions. No instructions were provided, so that deadline is not available in the supplied text.
What you'll need
Have the information requested on the voucher ready:
- PTE name, address, and telephone number.
- California corporation number, FEIN, and California Secretary of State file number, as applicable.
- The related tax form: 100S, 565, or 568.
- Fiscal-year beginning and ending dates if not using calendar year 2025.
- Payment amount.
The form does not list any supporting documents to attach.
How to file
Pay online: Use Web Pay for Business. Visit ftb.ca.gov/pay for more information. PTEs can schedule payments up to one year in advance. Do not mail the voucher if paying electronically.
Paper voucher: Use the Payment 1 or Payment 2 portion, enter the requested entity and payment information, check the related tax form, and detach at the marked line. The supplied form text does not include a mailing address or further mailing instructions.
If no payment is due, do not mail the form.
Common mistakes
- Mailing a voucher after paying electronically: The form says not to mail it if the PTE uses Web Pay or otherwise pays electronically.
- Mailing a voucher when no payment is due: The form specifically says not to mail it.
Questions people ask
Can a PTE pay online?
Yes. The form directs PTEs to Web Pay for Business at ftb.ca.gov/pay and describes it as a free online payment service.
Can a PTE schedule a payment in advance?
Yes. PTEs can schedule payments up to one year in advance.
Should I mail Form 3893 after paying electronically?
No. The form says not to mail the voucher if payment is made electronically.
Which tax forms are listed on the voucher?
The voucher asks whether the payment is for Form 100S, 565, or 568.
Should I mail the voucher if no payment is due?
No. The form says not to mail it when no payment is due.