Instructions for Form FTB 3579
Pending Audit Tax Deposit Voucher for LPs, LLPs, and REMICs
Payment due to – Fill in the circle to identify whether the payment is being
made in anticipation of an additional tax due to a federal audit, a state audit, or
In 2005, California Revenue and Taxation Code Section 19041.5 was amended
to replace the “deposit in the nature of a cash bond” provisions to conform with
To ensure timely and proper application of the payment to the LP’s, LLP’s, or
Internal Revenue Code Section 6603 “cash deposit” provisions.
REMIC’s account, enter the Federal Employer Identification Number (FEIN), the
California Secretary of State (SOS) file number (assigned upon registration with
Use form FTB 3579, Pending Audit Tax Deposit Voucher for LPs, LLPs, and
the SOS), and the amount of the payment in the spaces provided.
REMICs, to make a tax deposit payment for previously filed returns if the
Limited Partnership (LP), Limited Liability Partnership (LLP), or Real Estate
Private Mail Box (PMB) – Include the PMB in the address field. Write “PMB”
Mortgage Investment Conduit (REMIC) anticipates owing an additional
first, then the box number. Example: 111 Main Street PMB 123.
California tax for its partners due to a federal audit, a state audit, or other
D When to File
Do not use this voucher to pay the automatic extension for the LP, LLP, or
Use form FTB 3579 to make a tax deposit payment for previously filed tax
REMIC. Instead, use form FTB 3538, Payment for Automatic Extension for LPs,
returns if the LP, LLP, or REMIC anticipates owing an additional California tax
LLPs, and REMICs.
for its partners due to a federal audit, a state audit, or other reasons.
If the LP, LLP, or REMIC received a Notice of Proposed Assessment (NPA) or
Notice of Action (NOA) and will:
The Franchise Tax Board (FTB) receives tax deposits from LPs, LLPs, and
Protest or appeal the notice within the period explained in the notice
REMICs who previously filed their tax returns and expect to owe a future tax
Make a tax deposit payment to stop the accumulation of interest
liability for a specific taxable year. In general, LPs, LLPs, and REMICs make tax
Then do both of the following:
deposits to stop the accrual of underpayment interest. The FTB will consider
Mail the tax deposit voucher below with the payment to the address listed
the LP’s, LLP’s, or REMIC’s payment as a tax deposit only if the LP, LLP, or
under General Information E, Where to File.
REMIC filed a return for that taxable year. For more information, go to
Mail your protest or appeal request to the PO Box listed on the NPA or NOA.
ftb.ca.gov and search for FTB Notice 2005-6.
If the LP, LLP, or REMIC is filing an amended return to report a federal
adjustment, do not use the voucher below. Attach the payment to the
Use form FTB 3579 to make a tax deposit payment to satisfy a future tax
liability for previously filed returns. See General Information D, When to File, for
E Where to File
more information. Use the voucher below if paying with a check or money order
Submit a separate form FTB 3579 and payment for each taxable year. Using
black or blue ink, make the check or money order payable to the “Franchise
If there is a final balance due on the LP’s, LLP’s, or REMIC’s account, the FTB
Tax Board.” On the check or money order, write the FEIN, SOS file number, the
will first apply the payment to satisfy any final balance due for the same taxable
taxable year the voucher is being submitted for, and “FTB 3579.” Enclose, but
year. Any remaining amount will be held as a tax deposit.
do not staple, the payment and the voucher and mail to the address below. A
B Web Pay
penalty may be imposed if the payment is returned by the bank for insufficient
LPs, LLPs, or REMICs can make payments electronically at the FTB’s website
FRANCHISE TAX BOARD
using Web Pay. After a one-time online registration, LP, LLP, or REMIC can make
PO BOX 942857
an immediate payment or schedule payments up to a year in advance. For more
SACRAMENTO CA 94257-0631
information, go to ftb.ca.gov and search for web pay.
Make all checks or money orders payable in U.S. dollars and drawn against a
C How to Complete Form FTB 3579
U.S. financial institution.
Enter all the information requested on the tax deposit voucher below using
black or blue ink.
Enter the four-digit taxable year in the box at the top of the voucher and
complete the first line as applicable.
DO NOT USE THIS VOUCHER TO PAY FOR AUTOMATIC EXTENSION FOR LP, LLP, or REMIC
Caution: You may be required to pay electronically. See instructions.
Pending Audit Tax Deposit Voucher
for LPs, LLPs, and REMICs
For calendar year _____ or fiscal year beginning month _____ day ____ year _____, and ending month _____ day ____ year ____ .
Payment due to:
LP, LLP, or REMIC name
Secretary of State (SOS) file number
Address (suite, room, PO Box, or PMB no.)
State ZIP Code
Contact telephone no.
Amount of payment
DO NOT USE THIS VOUCHER TO PAY FOR
AUTOMATIC EXTENSION FOR LP, LLP, or REMIC
FTB 3579 2011
IF PAID ELECTRONICALLY, DO NOT MAIL THIS VOUCHER