2025 Instructions for Form FTB 3519 - Payment for Automatic Extension for Individuals

Sep 19, 2026

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Instructions for using California Franchise Tax Board Form FTB 3519 to make an automatic extension payment for individuals when the 2025 return cannot be filed by April 15, 2026. Explains mandatory electronic payment rules once thresholds are met, available payment methods (Web Pay, EFW, credit card, or check/money order), and what to do if no tax is owed. Covers penalties and interest, special deadlines for taxpayers outside the USA, and privacy notice options.

LanguageEnglish

CategoryForms

FormatPDF

Pages2

Reading Time1 min

AccessFree to download

General Information: Mandatory Electronic Payments

When to Use Form FTB 3519

Payment Options (Web Pay, EFW, Credit Card, Check/Money Order)

Penalties and Interest

Taxpayers Residing or Traveling Outside the USA

Privacy Notice on Collection

2025 Instructions for Form FTB 3519 Payment for Automatic Extension for Individuals General Information Mandatory Electronic Payments You are required to remit all your payments electronically once you make an estimate or extension payment exceeding $20,000 or you file an original tax return with a total tax liability over $80,000 . Once you meet this threshold, all subsequent payments regardless of amount, tax type, or taxable year must be remitted electronically. The first payment that would trigger the mandatory e-pay requirement does not have to be made electronically. Individuals who do not send the payment electronically will be subject to a 1% noncompliance penalty. Electronic payments can be made using Web Pay on the Franchise Tax Board’s (FTB’s) website, electronic funds withdrawal (EFW) as part of the e-file tax return, or your credit card. For more information or to obtain the waiver form, go to[ftb.ca.gov/e-pay](ftb.ca.gov/e-pay). Use form FTB 3519, Payment for Automatic Extension for Individuals, only if both of the following apply: 􀀟 You cannot file your 2025 tax return, Form 540 or Form 540NR, by April 15, 2026. (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.) Note: Fiscal Year Filers, your tax return is due the 15th day of the 4th month following the close of your fiscal year. 􀀟 You owe tax for 2025. When you file your 2025 tax return, you can e-file or CalFile. Go to[ftb.ca.gov](ftb.ca.gov and search for e-file options. If you use form FTB 3519)[ and search for](ftb.ca.gov and search for e-file options. If you use form FTB 3519)[ e-file options](ftb.ca.gov and search for e-file options. If you use form FTB 3519)[. If you use form FTB 3519](ftb.ca.gov and search for e-file options. If you use form FTB 3519), you may not file Form 540 2EZ, California Resident Income Tax Return. Use the worksheet on the next page to determine if you owe tax. If you do not owe tax, do not complete or mail form FTB 3519. However, file your tax return by October 15, 2026. If you owe tax, choose one of the following payment options: 􀀟 Web Pay: Individuals can make payments online using Web Pay for Individuals. Taxpayers can make an immediate payment or schedule payments up to a year in advance. Go to [ftb.ca.gov/pay](ftb.ca.gov/pay for more)[ for more](ftb.ca.gov/pay for more)[ ](ftb.ca.gov/pay for more)[information.](information. Do not mail form FTB 3519 to the FTB.)[ Do not](information. Do not mail form FTB 3519 to the FTB.)[ mail form FTB 3519 to the FTB.](information. Do not mail form FTB 3519 to the FTB.) 􀀟 EFW: Individuals can make an extension or estimated tax payment using tax preparation software. Check with your software provider to determine if they support EFW for extension and estimated tax payments. Do not mail form FTB 3519 to the FTB. 􀀟 Credit Card: Use your major credit card. Call 800.272.9829 or go to [officialpayments.com](officialpayments.com), use code 1555. ACI Payments, Inc. (formerly Official Payments) charges a convenience fee for using this service. Do not mail form FTB 3519 to the FTB. 􀀟 Check or Money Order: Using black or blue ink, complete your check or money order and the payment form below and mail both to the“Franchise Tax Board.” Make all checks or money orders payable in U. S. dollars and drawn [against a U.S. financial](against a U.S. financial) institution. Penalties and Interest If you fail to pay your total tax liability by April 15, 2026, you will incura late payment penalty plus interest. We 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 tax return. However, the imposition of interest is mandatory. If, after April 15, 2026, you find that your estimate of tax due was too low, pay the additional tax as soon as possible to avoid or minimize further accumulation of penalties and

FAQs

When must individuals make payments electronically for the 2025 tax year?

After making an estimate or extension payment over $20,000, or filing a return with total tax liability over $80,000, all subsequent payments must be remitted electronically regardless of amount. The first payment that triggers the requirement is not required to be made electronically.

What are the conditions for using Form FTB 3519?

Use Form FTB 3519 only if you cannot file your 2025 return (Form 540 or 540NR) by April 15, 2026 and you owe tax for 2025. If you do not owe tax, do not complete or mail Form FTB 3519.

What happens if you miss the payment or filing deadlines?

If total tax liability is not paid by April 15, 2026, you incur a late payment penalty plus interest. If the return is not filed by October 15, 2026, you incur a late filing penalty plus interest from the original due date.

Sep 19, 2026

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