Form 3579 Draft - Pending Audit Tax Deposit Voucher For Lps, Llps, And Remics

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Instructions for Form FTB 3579
Pending Audit Tax Deposit Voucher for LPs, LLPs, and REMICs
What’s New
Enter the four-digit taxable year in the box at the top of the voucher and
complete the first line as applicable.
Round Cents to Dollars – Beginning with the 2007 tax forms, round
In the box marked “Payment due to,” fill in the circle to identify whether
cents to the nearest whole dollar. For example, round $50.50 up to $51
the payment is being made in anticipation of an additional fee or tax for
or round $25.49 down to $25.
its partners due to a federal audit, a state audit, or other reasons.
Important Information
To ensure timely and proper application of the payment to the LP’s,
AB 115 (Stats. 2005, Ch. 691), Section 45, amended California Revenue
LLP’s, or REMIC’s account, enter the federal employer identification
number (FEIN), the California Secretary of State (SOS) file number
and Taxation Code (R&TC) Section 19041.5 to repeal the “deposit in the
nature of a cash bond” provisions and replace them with conformity
(assigned upon registration with the SOS), and the amount of the
to the “cash deposit” provisions of the Internal Revenue Code (IRC)
payment in the spaces provided.
Section 6603.
Include the Private Mail Box (PMB) in the address field. Write the acronym
“PMB” first, then the box number. Example: 111 Main Street PMB 123.
Only use form FTB 3579, Pending Audit Tax Deposit Voucher for LPs,
LLPs, and REMICs, to make a tax deposit payment for previously
C When to File
filed returns if the LP, LLP, or REMIC anticipates owing an additional
Only use form FTB 3579 to make a tax deposit payment for previously
California fee or tax for its partners due to a federal audit, a state
filed returns if the LP, LLP, or REMIC anticipates owing an additional
audit, or other reasons.
California fee or tax for its partners due to a federal audit, a state audit,
Do not use this form to pay the LP, LLP, or REMIC extension amount.
or other reasons.
Instead use form FTB 3538, Payment for Automatic Extension for LPs,
If the LP, LLP, or REMIC already received a Notice of Proposed
LLPs, and REMICs.
Assessment (NPA) or Notice of Action (NOA) and will:
General Information
• Protest or appeal the notice within the period explained in the notice
• Make a tax deposit payment to stop the running of interest
Franchise Tax Board (FTB) receives tax deposits from LPs, LLPs, and
REMICs who previously filed and expect to pay a future tax liability
Then do both of the following:
for a specific taxable year. Normally, LPs, LLPs, and REMICs make
• Send the tax deposit voucher with the payment to the address listed
tax deposits to stop the accrual of underpayment interest. FTB will
under General Information D, Where to File
consider the LP, LLP, or REMIC payment as a tax deposit only if the
• Mail your protest or appeal request to the PO Box listed on the NPA or
LP, LLP, or REMIC already filed a return for that taxable year. For
NOA
more information, go to our Website at and search for
If the LP, LLP, or REMIC is filing an amended return to report a federal
FTB Notice 2005-6.
adjustment, do not use this voucher. Attach the payment to the
A Purpose
amended return.
D Where to File
Use form FTB 3579, Pending Audit Tax Deposit Voucher for LPs, LLPs,
and REMICs to make a tax deposit payment to satisfy a future tax
Submit a separate form FTB 3579 and payment for each taxable
liability for previously filed returns. See General Information C “When
year. Make the check or money order payable to the “Franchise Tax
to File” for more information. Use this voucher with a check or money
Board.” Write the SOS file number, FEIN, and 2007 FTB 3579 on the
order payment only.
check or money order. Enclose, but do not staple, the payment and the
If there is a final balance due on the LP’s, LLP’s, or REMIC’s account,
voucher and mail to:
FTB will first apply the payment to satisfy any final balance due for the
FRANCHISE TAX BOARD
same taxable year. Any remaining amount will be held as a tax deposit.
PO BOX 942857
B How to Complete Form FTB 3579
SACRAMENTO CA 94257-0631
Make all checks or money orders payable in U.S. dollars and drawn
Complete a separate form FTB 3579 for each taxable year.
against a U.S. financial institution.
Enter all the information requested on the tax deposit voucher.
DO NOT USE THIS FORM TO PAY THE LP, LLP, or REMIC EXTENSION AMOUNT
DETACH HERE
DETACH HERE
Pending Audit Tax Deposit Voucher
TAXABLE YEAR
CALIFORNIA FORM
for LPs, LLPs, and REMICs
3579
For calendar year _____ or fiscal year beginning month _____ day ____ year _____, and ending month _____ day ____ year ____ .
Payment due to:
Federal audit
CA audit
Other
LP, LLP, or REMIC name
FEIN
-
DBA
Secretary of State (SOS) file number
Address (including suite, room, PO Box, or PMB no.)
City
State ZIP Code
-
Amount of payment
Contact telephone no.
-
DO NOT USE THIS FORM TO PAY THE
LP, LLP, or REMIC EXTENSION AMOUNT
00
.
(
)
,
,
FTB 3579 2007
6171073

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