What Is Form 3805V for a California Tax Payment?
Filing a California tax extension doesn't delay your payment due date. Understand the process for submitting the tax you owe with Form 3805V to meet the deadline.
When filing for an automatic extension for a California state income tax return, any tax owed must still be paid by the original deadline. The payment voucher used for this purpose is Form FTB 3519, Payment for Automatic Extension for Individuals. An extension grants additional time to submit tax forms like Form 540, but it does not postpone the payment deadline. This form accompanies a payment made by check or money order to satisfy an estimated tax liability and avoid potential penalties.
Determining if You Need to Use Form FTB 3519
Use of Form FTB 3519 is necessary only when a taxpayer is utilizing the automatic extension to file their California state tax return and owes a tax balance. If no tax is expected to be due, or if a refund is anticipated, there is no requirement to submit this voucher. The automatic extension for filing is until October 15th, but the payment itself is due by the original April 15th deadline.
To determine if a payment is necessary, you must estimate your total tax liability for the year. Reviewing the prior year’s tax return can serve as a useful baseline for this estimation. You should account for any significant changes in your financial circumstances, such as income changes, new dependents, or different tax credits you may qualify for. If this preliminary calculation indicates that taxes will be owed, a payment should be made.
Information and Calculations for Form FTB 3519
The form requires personal information to ensure the payment is correctly applied to your account. This includes the full names of the primary taxpayer and spouse, if filing jointly, along with their Social Security Numbers (SSN) or Individual Taxpayer Identification Numbers (ITIN). The current mailing address must also be clearly printed on the voucher.
The current version of Form FTB 3519 can be downloaded from the California Franchise Tax Board (FTB) website. After filling in your personal information, the primary focus is the “Amount of payment” line. This figure represents the total estimated tax that you expect to owe for the year.
To calculate this amount, determine your total expected tax liability for the year and then subtract all prepayments. These prepayments include state income tax withheld by an employer and any quarterly estimated tax payments already sent to the FTB. The remaining balance is the amount that should be entered on the form and paid with the voucher.
Submitting Your Payment with Form FTB 3519
After completing Form FTB 3519, you must prepare the payment. The payment must be in the form of a check or money order, as cash should not be sent. The check or money order should be made payable to the “Franchise Tax Board.”
To ensure proper credit, the memo line of the check or money order should include your Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN). You must also include the tax year and “FTB 3519”. For example, the memo could read: “2024 FTB 3519”.
The completed voucher and the payment should be mailed together to: FRANCHISE TAX BOARD, PO BOX 942867, SACRAMENTO CA 94267-0008. Do not staple or otherwise attach the payment to the voucher. After mailing, the taxpayer’s cashed check or money order receipt serves as proof of payment.
Alternative Methods for Making an Extension Payment
Taxpayers have several electronic alternatives to mailing a paper check with Form FTB 3519. Using one of these methods for an extension payment eliminates the need to mail the physical voucher.
The Franchise Tax Board offers Web Pay, a free online service for making payments directly from a bank account. This method requires you to enter bank routing and account numbers to authorize a direct debit. The system provides a confirmation number that should be retained as proof of payment.
Payments can also be made with a major credit card through third-party payment processors that partner with the FTB. These vendors charge a convenience fee for their service, which is a percentage of the payment amount. The fee is paid directly to the processor, not the FTB.
Another option is Electronic Funds Withdrawal (EFW), available when using tax preparation software or filing through a tax professional. When filing the extension electronically, you can authorize the payment to be automatically withdrawn from your bank account on a specified date. This integrates the payment with the electronic filing of the extension.