3538 (565) Form Payment for Automatic Extension for LPs, LLPs, and REMICs

FRANCHISE TAX BOARD Tax is owed for 2011 The LP LLP or REMIC cannot file Form 565 by the due date 3538 (565) 6211113 Access other state agencies websites at ca gov Address (suite room PO Box or PMB no ) Amount of payment An extension of time to file a 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 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 4th month following the close of the taxable year Calendar year: File and Pay by April 17 2012 California does not require the filing of written extensions If a partnership cannot file Form 565 Partnership Return of Income by the return s due date the partnership is granted an automatic six month extension california form City State ZIP Code Contact Telephone no DBA Secretary of State (SOS) file number DETACH HERE Due to the Emancipation Day holiday on April 16 2012 tax returns filed and payments mailed or submitted on April 17 2012 will be considered timely Enter all the information requested using black or blue ink To ensure the timely and proper application of this payment to the partnership s account enter the federal employer identification number (FEIN) and the California Secretary of State (SOS) file number (assigned upon registration with the SOS) Fiscal year: File and Pay by the 15th day of the 4th month following the close of the taxable year For calendar year 2011 or fiscal year beginning month day year and ending month day year for LPs LLPs and REMICs FTB 3538 2011 General Information How to Complete Form FTB 3538 However an extension of time to file the LP LLP or REMIC return is not an extension of time to pay the $800 annual tax IF NO PAYMENT IS DUE OR PAID ELECTRONICALLY DO NOT MAIL THIS FORM If tax is not owed there is nothing to file at this time Do not complete or mail this form If tax is owed or you are paying the $800 annual tax complete the form below Mail the payment form along with the check or money order to the FTB by the 15th day of the 4th month following the close of the taxable year (fiscal year) or April 17 2012 (calendar year) to avoid a late payment penalty 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 2012 (calendar year) the extension will apply Include the PMB in the address field Write PMB first then the box number Example: 111 Main Street PMB 123 Instructions for Form FTB 3538 Internet Access Limited partnerships (LPs) limited liability partnerships (LLPs) and real estate mortgage investment conduits (REMICs) can use MyFTB Account for Businesses to view estimated tax payments online Go to ftb ca gov and search for myftb account LPs LLPs and REMICs can also make payments online using Web Pay for Businesses The Franchise Tax Board (FTB) does not charge for this service Go to ftb ca gov and search for web pay LP LLP or REMIC name FEIN Make all checks or money orders payable in U S dollars and drawn against a U S financial institution Only use form FTB 3538 Payment for Automatic Extension for LPs LLPs and REMICs if both of the following apply: Payment for Automatic Extension Payment for Automatic Extension for LPs LLPs and REMICs Penalties and Interest PO BOX 942857 Private Mail Box (PMB) SACRAMENTO CA 94257 0651 TAXABLE YEAR Using black or blue ink make check or money order payable to the Franchise Tax Board Write the FEIN or SOS file number and 2011 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: What s New 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 Where to File You can download view and print California tax forms and publications at ftb ca gov