California Payment for Automatic Extension for Fiduciaries

Payment for Automatic Extension for Fiduciaries
2023 California Form 3563 (541) Payment for Automatic Extension for Fiduciaries
2023 Instructions for Form FTB 3563
Payment for Automatic Extension for Fiduciaries

General Information

Electronic Funds Withdrawal (EFW)

California does not require filing written extensions. If the fiduciary cannot
file Form 541, California Fiduciary Income Tax Return, or Form 541-QFT,
California Income Tax Return for Qualified Funeral Trusts, by the due date,
the fiduciary is granted an automatic six-month extension. If the tax return is
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), the extension will apply.
Use form FTB 3563, Payment for Automatic Extension for Fiduciaries, if both
of the following apply:
• The fiduciary cannot file Form 541 or Form 541-QFT by the original due date.
• Tax is owed for 2023.
Use the worksheet below to determine if tax is owed.
• If tax is not owed, do not complete or mail this form.
• If tax is owed, complete the fiduciary’s check or money order and
payment form below, using black or blue ink, and mail both to the
Franchise Tax Board (FTB) by the 15th day of the 4th month following the
close of the taxable year (fiscal year) or April 15, 2024 (calendar year), to
avoid late payment penalty and interest.

Fiduciaries 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 or estimated tax payments.

If the due date falls on a weekend or holiday, the deadline to file and pay
without penalty is extended to the next business day.
Make all checks and money orders payable in U.S. dollars and drawn against
a U.S. financial institution.
Nonexempt charitable trusts as described in Internal Revenue Code
Section 4947(a)(1), exempt pension trusts, and simple trusts (that have a letter
from the FTB authorizing the exempt status) use form FTB 3539, Payment for
Automatic Extension for Corporations and Exempt Organizations.

Penalties and Interest
If the fiduciary fails to pay its total tax liability by the original due date of the tax
return, the entity will incur a late payment penalty plus interest. To avoid late
payment penalties and interest, the fiduciary must pay its tax liability by the 15th
day of the 4th month, following the close of the taxable year. We may waive the
late payment penalty based on reasonable cause. Reasonable cause is presumed
when 90% of the tax shown on the tax return is paid by the original due date of
the tax return. However, the imposition of interest is mandatory. If after the tax
return’s due date has passed, the estate or trust finds that its estimate of tax due
was too low, the estate or trust should pay the additional tax as soon as possible
to avoid or minimize further accumulation of penalties and interest. Pay the
estimated additional tax with another form FTB 3563.
If the estate’s or trust’s fiduciary tax return is not filed by the 15th day of the
10th month following the close of the taxable year, the automatic extension
will not apply and a late filing penalty and interest will be assessed from the
original due date of the tax return.

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.

TAX PAYMENT WORKSHEET FOR YOUR RECORDS

1 Total tax the estate or trust expects to owe. This is the amount you expect to enter on Form 541,
00
line 28 or Form 541-QFT, line 28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Payments
and
credits:
2
00
a California income tax withheld. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a
00
California
estimated
tax
payments
and
amount
applied
from
the
2023
Form
541
or
Form
541-QFT.
b
2b
00
c Other payments and credits, including any tax payments made with any previous form FTB 3563. 2c
Total
tax
payments
and
credits.
Add
line
2a,
line
2b,
and
line
2c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.. 3
00
3
00
4 Tax due. Subtract line 3 from line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
• If the amount on line 3 is more than the amount on line 1, the estate or trust has no tax due. Do not mail this form.
• If the amount on line 1 is more than the amount on line 3, this is the estate’s or trust’s tax due.
Enter the result on line 4 and on the “Amount of payment” line on the form FTB 3563 below. Using black or blue ink, make a check or money
order payable to the “Franchise Tax Board,” and write the federal employer identification number (FEIN) and “2023 FTB 3563” on it. Enclose, but
do not staple, your payment to form FTB 3563 and mail both to: FRANCHISE TAX BOARD, PO BOX 942867, SACRAMENTO CA 94267-0008
Save the completed worksheet as a permanent part of the estate’s or trust’s tax records along with the copy of the tax return.
DETACH HERE

IF NO PAYMENT IS DUE, DO NOT MAIL THIS FORM

DETACH HERE

(Calendar year – File and Pay by April 15, 2024) (Fiscal year filers – See instructions)
TAXABLE YEAR

2023

Payment for Automatic Extension
for Fiduciaries

CALIFORNIA FORM

3563 (541)

For calendar year 2023 or fiscal year beginning (mm/dd/yyyy) _______________, and ending (mm/dd/yyyy) _______________.
FEIN

Name of estate or trust
Name and title of fiduciary
Address (number and street, suite, PO box, or PMB no.)
City
IF PAYMENT IS DUE, MAIL TO:
FRANCHISE TAX BOARD
PO BOX 942867
SACRAMENTO CA 94267-0008

State

If amount of payment is
zero, do not mail form

1231233

}

ZIP code

Amount of payment

▶

. 00
FTB 3563 2023