Form 3893 (2021 Instructions): Pass-Through Entity Elective Tax Payment Voucher Explained

Form 3893 is the Pass-Through Entity Elective Tax Payment Voucher issued by the California Franchise Tax Board (FTB). It’s used by qualifying pass-through entities — S corporations, partnerships, and LLCs taxed as partnerships or S corporations — to remit payments toward California’s Pass-Through Entity (PTE) elective tax. This tax lets eligible businesses pay state income tax at the entity level instead of passing that liability entirely to individual owners, which can help owners work around the federal $10,000 cap on state and local tax (SALT) deductions.

If your business elected into California’s PTE tax program, Form 3893 is the payment voucher you attach when sending in your estimated or final elective tax payments. It’s not a return itself — it’s strictly a payment coupon that tells the FTB how to apply your check or electronic payment to the correct tax year and entity account.

Who Needs to File Form 3893

This voucher applies to qualified entities that have made the annual PTE elective tax election under California Revenue and Taxation Code Section 19900. Typically, this includes:

• S corporations electing to pay tax at the entity level
• Partnerships (including multi-member LLCs taxed as partnerships) making the same election
• Entities with qualified owners — individuals, fiduciaries, or certain other pass-through owners — who consent to the election

Entities that are disregarded, sole proprietorships, or single-member LLCs generally don’t qualify, since the PTE election requires more than one qualified owner reporting income.

When to Use This Voucher

Pass-through entities generally need to make two types of payments using Form 3893:

• First payment (due June 15 of the tax year): This is a required prepayment equal to the greater of 50% of the elective tax paid in the prior year or $1,000. Missing this deadline can disqualify the entity from making the PTE election for that year.
• Second payment (due with the original return, without extensions): This covers the remaining elective tax liability once actual income figures are finalized.

Because the voucher instructions are updated annually to reflect current tax year figures and FTB mailing addresses, it’s worth double-checking that you’re using the version that matches the tax year you’re paying for, even though the underlying form structure stays fairly consistent year to year.

How to Complete and Submit Form 3893

Form 3893 isn’t digitally fillable — it needs to be printed and completed by hand before mailing it in with a check or money order. The voucher asks for basic identifying information: the entity’s name, California corporation number or FEIN, address, the tax year the payment applies to, and the payment amount.

Once completed, mail the voucher along with your payment to the address specified in the instructions for the applicable tax year. Entities that prefer electronic payment can often use FTB’s Web Pay system instead, in which case the paper voucher isn’t required — but many businesses still rely on the mailed voucher, especially when submitting a paper check.

It’s worth keeping a copy of the completed voucher and any proof of mailing or payment confirmation, since accurately documenting these payments matters when reconciling the entity’s return later. If your business also handles depreciation schedules for LLCs or partnerships, resources like Form 3885L for LLC depreciation and amortization or Form 3885P for partnerships can be useful companions when preparing your full California tax package.

If your entity ever faces a penalty related to late or incorrect PTE tax payments, it’s also worth reviewing FTB Form 626, which covers how to request penalty relief directly from FTB Chief Counsel.

Because PTE elective tax rules and payment deadlines can shift slightly from year to year, always confirm the specific instructions tied to the tax year you’re filing for before submitting Form 3893.