California Payment Voucher for Fiduciary e-filed Returns

Payment Voucher for Fiduciary e-filed Returns
2023 Instructions for Form FTB 3843 Payment Voucher for Fiduciary e-filed Returns
2023 Instructions for Form FTB 3843
Payment Voucher for Fiduciary e-filed Returns

General Information
Use form FTB 3843, Payment Voucher for Fiduciary e-filed Returns, to
pay the tax only if the fiduciary meets all of the following:
• Files the estate’s or trust’s tax return electronically.
• Has a balance due.
• Remits payment with a check or money order.
Private Mail Box (PMB) – Include the PMB in the address field. Write
“PMB” first, then the box number. Example: 111 Main Street PMB 123.

Make all checks or money orders payable in U.S. dollars and drawn
against a U.S. financial institution.
4. Use the preprinted voucher or detach the payment voucher from
below, only if an amount is owed. Enclose, but do not staple, the
payment with the voucher and mail to:
FRANCHISE TAX BOARD
PO BOX 942867
SACRAMENTO CA 94267-0008

When to Make Payment

Instructions
Is form FTB 3843 preprinted with the estate’s or trust’s and fiduciary’s
information?
Yes. Go to number 1.
No. Go to number 2.
1. Verify that the following information is correct before mailing the
voucher and the check or money order:
• Estate’s or trust’s name
• Fiduciary’s name and title
• Address
• Federal employer identification number (FEIN)
• Amount of payment
• Telephone number
If a change is needed to the information, use black or blue ink to
draw a line through the incorrect information and clearly print the
new information. Scanning machines may not be able to read other
ink colors. Then, go to number 3.
2. If there is a balance due, complete the voucher at the bottom of this
page with black or blue ink. Scanning machines may not be able
to read other ink colors. Print the estate’s or trust’s name and the
fiduciary’s name and title, address, FEIN, telephone number, and
amount of payment in the space provided. Print all names and words
in CAPITAL LETTERS.
The information on form FTB 3843 should match the information
that was electronically transmitted to the Franchise Tax Board (FTB)
and the information printed on the paper copy of the 2023 Form 541,
California Fiduciary Income Tax Return.
3. Using black or blue ink, make the check or money order payable
to the “Franchise Tax Board.” Write the estate’s or trust’s FEIN and
“2023 FTB 3843” on the check or money order. A penalty may be
imposed if the payment is returned by the bank for insufficient funds.

If you have a balance due on your 2023 tax return, mail form FTB 3843
to the FTB with your payment for the full amount by April 15, 2024
(calendar year) or 15th day of the 4th month (fiscal year) following the
close of the taxable year.

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 15th day of the 4th month, following the close of the taxable
year, the estate or trust finds that the 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 the estimated additional tax
with another form FTB 3843. 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
tax year, the entity will incur a late filing penalty plus interest 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.

Do not mail a paper copy of the estate’s or trust’s tax return to the FTB.
Keep it for the estate’s or trust’s records.

DETACH HERE
IF NO PAYMENT IS DUE, DO NOT MAIL THIS VOUCHER
Fiscal year: File and Pay by the 15th day of the 4th month following the close of the taxable year.
Calendar year: File and Pay by April 15, 2024

DETACH HERE

CALIFORNIA FORM

TAXABLE YEAR

2023

Payment Voucher for Fiduciary e-filed Returns

3843 (e-file)

For calendar year 2023 or fiscal year beginning (mm/dd/yyyy) ________________, and ending (mm/dd/yyyy) ________________.
Name of estate or trust

FEIN

Name and title of fiduciary
Address (suite, room, PO box, or PMB no.)
City
Telephone

State

Do not mail a copy of the tax return
with this payment voucher.

1281233

ZIP code

Amount of payment

. 00
FTB 3843 2023