California Payment for Automatic Extension for Individuals

Payment for Automatic Extension for Individuals
2023 Form FTB 3519 Payment for Automatic Extension for Individuals
2023 Instructions for Form FTB 3519
Payment for Automatic Extension for Individuals
General Information

• Credit Card: Use your major credit card. Call 800.272.9829 or go to

Mandatory Electronic Payments
You are required to remit all your payments electronically once you make
an estimate or extension payment exceeding $20,000 or you file an
original tax return with a total tax liability over $80,000. Once you meet
this threshold, all subsequent payments regardless of amount, tax type,
or taxable year must be remitted electronically. The first payment that
would trigger the mandatory e-pay requirement does not have to be made
electronically. Individuals who do not send the payment electronically
will be subject to a 1% noncompliance penalty. Electronic payments can
be made using Web Pay on the Franchise Tax Board’s (FTB’s) website,
electronic funds withdrawal (EFW) as part of the e-file tax return, or your
credit card. For more information or to obtain the waiver form, go to
ftb.ca.gov/e-pay.
Use form FTB 3519, Payment for Automatic Extension for Individuals,
only if both of the following apply:
• You cannot file your 2023 tax return, Form 540 or Form 540NR, by
April 15, 2024. (When the due date falls on a weekend or holiday,
the deadline to file and pay without penalty is extended to the next
business day.)
Note: Fiscal Year Filers, your tax return is due the 15th day of the 4th
month following the close of your fiscal year.
• You owe tax for 2023.
When you file your 2023 tax return, you can e-file or CalFile. Go to
ftb.ca.gov and search for e-file options. If you use form FTB 3519, you
may not file Form 540 2EZ, California Resident Income Tax Return.
Use the worksheet on the next page to determine if you owe tax. If you
do not owe tax, do not complete or mail form FTB 3519. However, file
your tax return by October 15, 2024. If you owe tax, choose one of the
following payment options:
• Web Pay: Individuals can make payments online using Web Pay for
Individuals. Taxpayers can make an immediate payment or schedule
payments up to a year in advance. Go to ftb.ca.gov/pay for more
information. Do not mail form FTB 3519 to the FTB.
• EFW: Individuals can make an extension or estimated tax payment
using tax preparation software. Check with your software provider
to determine if they support EFW for extension and estimated tax
payments. Do not mail form FTB 3519 to the FTB.

officialpayments.com, use code 1555. ACI Payments, Inc. (formerly
Official Payments) charges a convenience fee for using this service.
Do not mail form FTB 3519 to the FTB.
• Check or Money Order: Using black or blue ink, complete your check
or money order and the payment form below and mail both to the
“Franchise Tax Board.” Make all checks or money orders payable in
U.S. dollars and drawn against a U.S. financial institution.

Penalties and Interest
If you fail to pay your total tax liability by April 15, 2024, you will incur
a late payment penalty plus interest. We may waive the late payment
penalty based on reasonable cause. Reasonable cause is presumed when
90% of the tax is paid by the original due date of the tax return. However,
the imposition of interest is mandatory. If, after April 15, 2024, you find
that your estimate of tax due was too low, pay the additional tax as soon
as possible to avoid or minimize further accumulation of penalties and
interest. Pay your additional tax with another form FTB 3519. If you do
not file your tax return by October 15, 2024, you will incur a late filing
penalty plus interest from the original due date of the tax return. For
Fiscal Year Filers, your tax return is due the 15th day of the 10th month
following the close of your fiscal year.

Taxpayers Residing or Traveling Outside the USA
If you are residing or traveling outside the USA on April 15, 2024, the
deadline to file your tax return and pay the tax is June 17, 2024. Interest
will accrue from the original due date until the date of payment. If you
need additional time to file, you will be allowed a six-month extension
without filing a request. To qualify for the extension, file your tax return
by December 16, 2024. To avoid any late-payment penalties, pay your
tax liability by June 17, 2024. When filing your tax return, write “Outside
the USA on April 15, 2024” at the top of your tax return in BLUE INK, or
include it according to your software’s instructions.

Franchise Tax Board Privacy Notice on Collection
Our privacy notice can be found in annual tax booklets or online. Go
to ftb.ca.gov/privacy to learn about our privacy policy statement, or
go to ftb.ca.gov/forms and search for 1131 to locate FTB 1131 EN-SP,
Franchise Tax Board Privacy Notice on Collection - Aviso de Privacidad
del Franchise Tax Board sobre la Recaudación. To request this notice by
mail, call 800.338.0505 and enter form code 948 when instructed.

Save the stamp – pay online with Web Pay!
IF NO PAYMENT IS DUE, DO NOT MAIL THIS FORM

DETACH HERE

DETACH HERE

(Calendar year filers – File and Pay by April 15, 2024) (Fiscal year filers – see instructions)
CAUTION: You may be required to pay electronically. See instructions.
TAXABLE YEAR

2023

CALIFORNIA FORM

Payment for Automatic Extension for Individuals

For calendar year 2023 or fiscal year beginning (mm/dd/yyyy) 	

3519 (PIT)

, and ending (mm/dd/yyyy) 	

.

Your first name	

Initial	 Last name		

Your SSN or ITIN

If joint payment, spouse’s/RDP’s first name	

Initial	 Last name		

Spouse’s/RDP’s SSN or ITIN

Address (number and street, PO box, or PMB no.)			
City	

State	

IF PAYMENT IS DUE, MAIL TO:
FRANCHISE TAX BOARD
PO BOX 942867
SACRAMENTO CA 94267-0008
For Privacy Notice, get FTB 1131 EN-SP.

If amount of payment is
zero, do not mail this form

1221233

} ▶

Apt. no./ste. no.
ZIP code

Amount of payment

. 00
FTB 3519 2023

TAX PAYMENT WORKSHEET (KEEP FOR YOUR RECORDS)
1	 Total tax you expect to owe. This is the amount you expect to enter on Form 540, line 64; or Form 540NR, line 74 . . . . . . . . . . . 1	

00

2	 Payments and credits:
	 a	 California income tax withheld (including real estate and nonresident withholding)  . . . . 2a	

00

	b	California estimated tax payments and amount applied from your 2022 tax return . . . . . 2b	

00

		(To check your estimated tax payments go to ftb.ca.gov and login or register for MyFTB.)
	c	Other payments and credits (including any tax payments made with any previous
		 form FTB 3519)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2c	

00

3	 Total tax payments and credits. Add line 2a, line 2b, and line 2c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  3	

00

4	 Tax due. Is line 1 more than line 3? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  4	
00
•	 No. Stop here. You have no tax due. Do not mail form FTB 3519. If you file your tax return by October 15, 2024 (fiscal year filer – see
instructions), the automatic extension will apply.
•	 Yes. Subtract line 3 from line 1 and enter on line 4. This is your tax due. For online payments, do not mail the form, go to ftb.ca.gov/pay for more
information. If you meet the requirements of the Mandatory e-Pay program, you must make all payments electronically, regardless of the taxable
year or amount. Go to ftb.ca.gov/e-pay. For check or money order payments, using black or blue ink, complete your check or money order and form
FTB 3519. Enter the tax due amount from line 4 as the “Amount of payment.” Make your check or money order payable to the “Franchise Tax Board,”
and write your SSN or ITIN and “2023 FTB 3519” in the “For” section. Enclose, but do not staple your payment to form FTB 3519 and mail to:
FRANCHISE TAX BOARD, PO BOX 942867, SACRAMENTO CA 94267-0008.

Page 2

FTB 3519 Instructions 2023