INSTRUCTIONS: CALIFORNIA PAYMENT FOR AUTOMATIC EXTENSION FOR INDIVIDUALS (Form FTB 3519)

California residents who are unable to file their state tax returns by the due date may obtain a six month extension. This only applies to filing the form. Payment of at least 90% of the balance due must be submitted in order to avoid a penalty charge. This article discusses the form FTB 3519 to be submitted in such instances. The form is available on the website of the California Franchise Tax Board. You may also file online.

California Payment For Automatic Extension For Individuals FTB 3519 Step 1: The first section of this one-page document is a worksheet for your personal use. On line 1, enter the total amount of California tax you expect to be liable for.

California Payment For Automatic Extension For Individuals FTB 3519 Step 2: On line 2a, enter the amount withheld from your wages to pay California income tax. This includes wages withheld for real estate taxes and nonresident withholding.

California Payment For Automatic Extension For Individuals FTB 3519 Step 3: On line 2b, enter the total of any estimated tax payments you have already made and any credit from your previous year's tax return.

California Payment For Automatic Extension For Individuals FTB 3519 Step 4: On line 2c, enter all other payments and credits.Total lines 2a, 2b and 2c on line 3.

California Payment For Automatic Extension For Individuals FTB 3519 Step 5: If line 1 is more than line 3, you do not owe tax. Otherwise, subtract line 3 from line 1. Enter the total on line 4.

California Payment For Automatic Extension For Individuals FTB 3519 Step 6: Separate the bottom half of the page along the dotted line.

California Payment For Automatic Extension For Individuals FTB 3519 Step 7: Enter your full name and Social Security number on the payment form. If filing jointly, give your spouse's name and Social Security number as well.

California Payment For Automatic Extension For Individuals FTB 3519 Step 8: Give your full address.

California Payment For Automatic Extension For Individuals FTB 3519 Step 9: Enter the amount of the payment you are submitting. This is the number from line four.

California Payment For Automatic Extension For Individuals FTB 3519 Step 10: Submit the form and your check or money order to the address listed.