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 use Form 3519 to submit your payment by the original due date.
Program Entry
State → Edit California → Miscellaneous Forms → Form 3519 (Extension)
What Is Form 3519?
Form 3519 is used to submit a payment with your California extension.
While California generally provides an automatic filing extension, taxpayers who expect to owe tax should pay the balance due by the original filing deadline to avoid penalties and interest.
Form 3519 allows you to calculate and submit that payment.
California's Automatic Extension?
California automatically grants most taxpayers an extension of time to file their California income tax return. This means that eligible taxpayers generally do not need to submit a separate extension request to receive additional time to file.
However, the automatic extension only applies to filing the return, not paying the tax due.
If you expect to owe California tax, you should pay the expected balance by the original filing deadline. Any unpaid tax may be subject to penalties and interest even if the return itself is filed during the extension period.
To qualify for the automatic extension:
- You must file your California return by the extended due date.
- Any tax due should be paid by the original filing deadline.
- You do not need to submit Form 3519 unless you are making an extension payment.
Do I Need to File an Extension?
You generally do not need to submit a separate extension request if:
- You are eligible for California's automatic extension.
- You file your return by the extended due date.
However, if you expect to owe California tax, you should make a payment by the original filing deadline.
When Should I Use Form 3519?
You may want to complete Form 3519 if:
- You are not ready 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 for the year.
- Any California withholding.
- Estimated tax payments already made.
- Any other credits that may reduce your balance due.
The difference between your expected tax and payments already made is the amount that should generally be paid with Form 3519.
How Is the Extension Payment Calculated?
The program will use the information entered into your return to estimate your California tax liability and calculate any balance due.
This amount will then be reported on Form 3519 so that you can submit the payment to the California Franchise Tax Board.
What Happens If I Do Not Pay Enough?
If the payment made with Form 3519 is less than the tax ultimately due on your return, California may assess:
- Interest on the unpaid balance
- Late payment penalties
- Additional amounts 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 3519 Be E-Filed?
No.
Form 3519 is not submitted when you electronically file your California return.
If you choose to use Form 3519, you must follow the instructions on the form to submit the form and payment separately.
Important: The form will not be transmitted as part of your e-filed California return.
Important Information
An extension gives you additional time to file, not additional time to pay.
If you expect to owe California tax, submitting a payment with Form 3519 by the original due date may help reduce penalties and interest. Review your estimated balance carefully before submitting the form.