California Payment for Automatic Extension for LLCs

Payment for Automatic Extension for LLCs
2023 California Form 3537 (LLC) Payment for Automatic Extension for LLCs
2023 Instructions for Form FTB 3537
Payment for Automatic Extension for LLCs
General Information

Instructions

California does not require the filing of written applications for extensions.
However, an extension of time to file is not an extension of time to pay the
limited liability company (LLC) tax, fee, or the nonconsenting nonresident
(NCNR) members’ tax.
If an LLC in good standing cannot file Form 568, Limited Liability Company
Return of Income, by the original due date, the LLC is granted an automatic
extension.
LLCs classified as partnerships are granted an automatic seven month
extension. Single Member LLCs (SMLLCs) disregarded for tax purposes
will be granted an automatic six month extension, with the exception of an
SMLLC owned by a partnership or an LLC that is treated as a partnership for
tax purposes, which will be granted an automatic seven month extension. For
more information see R&TC Section 18567.
If the LLC does not owe tax, there is nothing to file at this time. Do not
complete or mail this form. However, the LLC must file its return by the
extended due date. For more information, get Form 568 Tax Booklet, General
Information E, When and Where to File.
Use form FTB 3537, Payment for Automatic Extension for LLCs, only if both
of the following apply:
• The LLC cannot file Form 568 by the original due date.
• NCNR members’ tax is owed for 2023.
Do not use form FTB 3537 if you are paying the LLC estimated fee for the
subsequent taxable year. Instead use the 2024 form FTB 3536, Estimated
Fee for LLCs. Do not use this form if you are paying the $800 annual LLC tax
for the subsequent taxable year. Instead use the 2024 form FTB 3522, LLC
Tax Voucher.
Note: LLCs electing to be taxed as corporations should use form FTB 3539,
Payment for Automatic Extension for Corporations and Exempt Organizations.

Electronic Funds Withdrawal (EFW)

LLCs 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 3537.

Web Pay

Make payments online using Web Pay for Businesses. LLCs 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 3537.

Enter all the information requested on the form below using black or blue
ink. To ensure the timely and proper application of the payment to the LLC’s
account, enter the California Secretary of State (SOS) file number (assigned
upon registration with the SOS) and the federal employer identification number
(FEIN).

Private Mail Box (PMB)
Include the PMB in the address field. Write “PMB” first, then the box
number. Example: 111 Main Street PMB 123.
Amount of payment – Get Form 568 Tax Booklet, (Specific Instructions –
Schedule T) for the proper calculation of this tax.

When and Where to File
For LLCs classified as partnerships, the original due date of the return is the
15th day of the 3rd month following the close of the taxable year.

SMLLCs
For SMLLCs owned by pass-through entities (S corporations, partnerships,
and LLCs classified as partnerships), the original due date of the return is
the 15th day of the 3rd month following the close of the taxable year.
• For all other SMLLCs, the original due date of the return is the 15th day of
the 4th month following the close of the taxable year of the owner.
For more information, see California Revenue & Taxation Code
Section 18633.5.
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 California SOS file number, FEIN, and “2023
FTB 3537” on the check or money order. Detach the form portion from the
bottom of the 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.
•

Credit Card

Penalties and Interest

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 3537.
If the LLC owes tax and did not make a payment electronically, complete
form FTB 3537, and submit payment by the original due date of the return to
avoid late payment penalties and interest. For more information, see When
and Where to File.

If the LLC fails to pay its NCNR tax liability by the due date of the tax return,
a late payment penalty and interest will be added to the tax due. To avoid late
payment penalties and interest, the LLC’s NCNR tax liability must be paid
by the original due date of the return. The FTB 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 return. However, the
imposition of interest is mandatory.

DETACH HERE
IF
For File and Pay by dates, see instructions.

NO PAYMENT IS DUE, DO NOT MAIL THIS FORM

DETACH HERE

TAXABLE YEAR

2023

CALIFORNIA FORM

Payment for Automatic Extension for LLCs

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

3537 (LLC)

, and ending (mm/dd/yyyy)

.

Limited liability company name

California Secretary of State (SOS) file number

DBA

FEIN

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

State

Telephone

DO NOT USE THIS FORM TO PAY
THE ANNUAL LLC TAX OR FEE.

If amount of payment is
zero, do not mail form 

6121233

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ZIP Code

Amount of payment

. 00
FTB 3537  2023