California Payment for Automatic Extension for LPs, LLPs, and REMICs

Payment for Automatic Extension for LPs, LLPs, and REMICs
2023 California Form 3538 (565) Payment for Automatic Extension for LPs, LLPs, and REMICs
2023 Instructions for Form FTB 3538

Payment for Automatic Extension for LPs, LLPs, and REMICs

General Information
California does not require the filing of written applications for
extensions. If a partnership cannot file Form 565, Partnership Return of
Income, by the return’s due date, the partnership is granted an automatic
seven month extension.
Under the automatic extension, the tax return is considered timely if filed
by the 15th day of the 10th month following the close of the taxable year
(fiscal year) or by October 15, 2024 (calendar year).
However, an extension of time to file the limited partnership (LP), limited
liability partnership (LLP), or real estate mortgage investment conduit
(REMIC) return is not an extension of time to pay the $800 annual tax.
Only use form FTB 3538, Payment for Automatic Extension for LPs,
LLPs, and REMICs, if both of the following apply:
# The LP, LLP, or REMIC cannot file Form 565 by the due date.
#	 Tax is owed for 2023.
If tax is not owed, there is nothing to file at this time. Do not complete or
mail this form.

Electronic Funds Withdrawal (EFW)

Partnerships can make an extension payment using tax preparation
software. Check with your software provider to determine if they support
EFW for extension payments. If paying by EFW, do not file form FTB 3538.

Web Pay

Make payments online using Web Pay for Businesses. LPs, LLPs, and
REMICs can make an immediate payment or schedule payments up to
a year in advance. For more information, go to ftb.ca.gov/pay. If paying
by Web Pay, do not file form FTB 3538.

Credit Card

Use Discover, MasterCard, Visa or American Express Card to pay
your business taxes. Go to officialpayments.com. ACI Payments, Inc.
(formerly Official Payments) charges a convenience fee for using this
service. If paying by credit card, do not file form FTB 3538.

Instructions

account, enter the federal employer identification number (FEIN) and
the California Secretary of State (SOS) file number (assigned upon
registration with the SOS).

Private Mail Box (PMB)

Include the PMB in the address field. Write “PMB” first, then the box
number. Example:  111 Main Street PMB 123.

When and Where to File
If tax is owed or you are paying the $800 annual tax, and did not make
a payment electronically, mail the payment form along with the check
or money order to the Franchise Tax Board (FTB) by the 15th day of
the 3rd month following the close of the taxable year (fiscal year) or
March 15, 2024 (calendar year), to avoid a late payment penalty.
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.
Using black or blue ink, make check or money order payable to the
“Franchise Tax Board.” Write the FEIN or California SOS file number and
“2023 FTB 3538” on the check or money order. Detach the payment
form from the bottom of this page. Enclose, but do not staple, your
payment with the form and mail to:
FRANCHISE TAX BOARD
PO BOX 942857
SACRAMENTO CA 94257-0531
Make all checks or money orders payable in U.S. dollars and drawn
against a U.S. financial institution.
If no payment is due or paid electronically, do not mail this form.

Penalties and Interest
An extension of time to file a tax return is not an extension of time to pay
the tax. If the entity fails to pay its tax liability by the original due date of
the return, the entity will incur a late payment penalty plus interest. To
avoid late payment penalties and interest, the tax liability must be paid
by the 15th day of the 3rd month, following the close of the taxable year.

Enter all the information requested using black or blue ink. To ensure
the timely and proper application of this payment to the partnership’s

DETACH HERE

DETACH HERE
IF NO PAYMENT IS DUE, DO NOT MAIL THIS FORM
Fiscal year: File and Pay by the 15th day of the 3rd month following the close of the taxable year.
Calendar year: File and Pay by March 15, 2024.
TAXABLE YEAR

2023

Payment for Automatic Extension
for LPs, LLPs, and REMICs

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

CALIFORNIA FORM

3538 (565)

and ending (mm/dd/yyyy)		

.

LP, LLP, or REMIC name	

FEIN

DBA	

California Secretary of State (SOS) file number

Address (suite, room, PO box or PMB no.)
City	

State	

ZIP code

Amount of payment

Telephone

. 00
6211233

FTB 3538  2023