Source: CA FTB to Spidell 7/22/24

If your LLC/Partnership/S corporation had made a “pass through entity” payment to California and mistakenly paid it as an estimated payment instead of a Form 3893 payment, the FTB will now allow you to recharacterize the payment. The request must be made in writing to move the payment incorrectly shown as an estimate to a pass-through entity payment.

If you have made this mistake, please contact us and we will help you to draft the request letter.