California grants most taxpayers an automatic extension of time to file their state income tax return. However, an extension of time to file is not an extension of time to pay. If you expect to owe California tax, you should pay the amount due by the original filing deadline to avoid penalties and interest. Form FTB 3519 is used to submit an extension payment.
Program Entry
State → Edit California → Miscellaneous Forms → Form 3519 (Extension)
Program Information
Amount of Payment Attached to the Extension
Enter the amount you want to pay with your California automatic extension.
Important: This form will not be submitted if you electronically file your California return. If you choose to use Form FTB 3519, you must mail the form and payment to the appropriate address listed in the form instructions.
What Is Form FTB 3519?
Form FTB 3519 is the California payment voucher used to submit a payment when you qualify for California's automatic extension of time to file and expect to owe California income tax.
The form allows taxpayers to pay their expected balance due by the original filing deadline to reduce or avoid late payment penalties and interest.
California's Automatic Extension
California automatically grants most taxpayers an extension of time to file their California income tax return. No separate extension request is required.
To qualify for the automatic extension:
- File your California return by the extended due date.
- Pay any tax due by the original filing deadline.
An automatic extension applies only to filing the return, not to paying the tax due. Any unpaid tax may be subject to penalties and interest even if the return is filed within the extension period.
Do I Need Form FTB 3519?
Use Form FTB 3519 only if both of the following apply:
- You cannot file your California return by the original due date.
- You expect to owe California income tax.
If you do not owe California tax, do not submit Form FTB 3519. Simply file your return by the extended due date.
When Should I Use Form FTB 3519?
You may want to complete Form FTB 3519 if:
- You are unable to file your California return by the original due date.
- You expect to owe California tax.
- You want to make a payment to reduce or avoid penalties and interest.
What Information Will I Need?
You should estimate:
- Your total California tax liability.
- California withholding.
- Estimated tax payments already made.
- Any credits that reduce your tax liability.
The difference between your expected tax and payments already made is generally the amount that should be paid with Form FTB 3519.
How Is the Extension Payment Calculated?
The program uses the information entered in the return to estimate the California tax liability and calculate the expected balance due. This amount is then reported on Form FTB 3519 for payment purposes.
What Happens If I Do Not Pay Enough?
If the payment made with Form FTB 3519 is less than the tax ultimately due, California may assess:
- Interest on the unpaid balance.
- Late payment penalties.
- Additional tax due when the return is filed.
Paying as much of the expected tax as possible by the original due date can help reduce these charges.
Will Form FTB 3519 Be E-Filed?
No.
Form FTB 3519 is not transmitted as part of an electronically filed California return. If you enter an amount on Form FTB 3519 in the program, you must follow the instructions on the form and mail the payment and voucher separately.
Important: The form will not be included with your e-filed California return.