California Form 3577 (Corp) Draft - Pending Audit Tax Deposit Voucher For Corporations Page 2
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1
2Instructions for Form FTB 3577
Pending Audit Tax Deposit Voucher for Corporations
Important Information
Payment due to – Fill in the circle to identify whether the payment is being
made in anticipation of additional tax due to a federal audit, a state audit, or
In 2005, California Revenue and Taxation Code Section 19041.5 was
other reasons.
amended to replace the “deposit in the nature of a cash bond” provisions
To ensure timely and proper application of the payment to the corporation
to conform with Internal Revenue Code (IRC) Section 6603 “cash deposit”
account, enter the California corporation number, federal employer
provisions.
identification number (FEIN), and the amount of the payment in the spaces
Use form FTB 3577, Pending Audit Tax Deposit Voucher for Corporations,
provided.
to make a tax deposit payment for previously filed returns if the corporation
Round Cents to Dollars – Round cents to the nearest whole dollar. For
anticipates owing an additional California tax due to a federal audit, a state
example, round $50.50 up to $51 or round $25.49 down to $25. If the
audit, or other reasons.
corporation does not round, the FTB will disregard the cents.
Do not use this voucher to pay the corporation estimated tax or for automatic
Private Mail Box – Include Private Mail Box (PMB) in the address field.
extension. Instead, use current year Form 100-ES, Corporation Estimated
Write “PMB” first, then the box number. Example: 111 Main Street PMB
Tax, or form FTB 3539, Payment for Automatic Extension for Corps and
123.
Exempt Orgs.
D When to File
General Information
Use form FTB 3577 to make a tax deposit payment for previously filed tax
The Franchise Tax Board (FTB) receives tax deposits from corporations
returns if the corporation anticipates owing an additional California tax due
who previously filed their tax returns and expect to owe a future tax liability
to a federal audit, a state audit, or other reasons.
for a specific taxable year. In general, corporations make tax deposits
If the corporation received a Notice of Proposed Assessment (NPA) or
to stop the accrual of underpayment interest. The FTB will consider the
Notice of Action (NOA) and will:
corporation’s payment as a tax deposit only if the corporation filed a
• Protest or appeal the notice within the period explained in the notice.
return for that taxable year. For more information, go to ftb.ca.gov and
• Make a tax deposit payment to stop the accumulation of interest.
search for FTB Notice 2005-6.
Then do both of the following:
A Purpose
• Mail the tax deposit voucher below with the payment to the address listed
Use form FTB 3577 to make a tax deposit payment to satisfy a future tax
under General Information E, Where to File.
liability for previously filed returns. See General Information D, When to
• Mail your protest or appeal request to the PO Box listed on the NPA or
File, for more information. Use the voucher below with a check or money
NOA.
order payment only.
If the corporation is filing an amended tax return to report a federal
If there is a final balance due on the corporation’s account, the FTB will
adjustment, do not use the voucher below. Attach the payment to the
first apply the payment to satisfy any final balance due for the same taxable
amended return.
year. Any remaining amount will be held as a tax deposit.
E Where to File
B Electronic Funds Transfer (EFT)
Submit a separate form FTB 3577 and payment for each taxable year.
If the corporation is required to make payments through EFT, the
Using blue or black ink make the check or money order payable to the,
corporation must also remit the tax deposit payment through EFT. Use EFT
“Franchise Tax Board.” On the check or money order, write the California
tax type code 02512. For Water’s-Edge filers, use EFT tax type code 03572.
corporation number or FEIN, the taxable year the voucher is being
Do not mail the tax deposit voucher.
submitted for, and “FTB 3577.” Enclose, but do not staple, the payment and
C How to Complete Form FTB 3577
the voucher and mail to the address below. A penalty may be imposed if the
payment is returned by the bank for insufficient funds:
Complete a separate form FTB 3577 for each taxable year.
FRANCHISE TAX BOARD
Enter all the information requested on the tax deposit voucher using blue or
PO BOX 942857
black ink.
SACRAMENTO CA 94257-0631
Enter the four-digit taxable year in the box at the top of the voucher and
Make all checks or money orders payable in U.S. dollars and drawn against
complete the first line as applicable.
a U.S. financial institution.
EFT TAXPAYErS, Do NoT MAIl THIS VoUCHEr
DETACH HErE
DETACH HErE
Pending Audit Tax Deposit Voucher
TAXABlE YEAr
CAlIForNIA ForM
for Corporations
3577 (CORP)
For calendar year _____ or fiscal year beginning month _____ day ____ year _____, and ending month _____ day ____ year ____ .
Payment due to:
Federal audit
CA audit
other
Corporation name
California corporation no.
Address (suite, room, or PMB no.)
FEIN
-
City
State
ZIP Code
-
Contact telephone no.
Amount of payment
-
DO NOT USE THIS VOUCHER TO PAY ESTIMATED
TAX OR FOR AUTOMATIC EXTENSION
(
)
00
.
,
,
FTB 3577 2009
6151093
EFT TAXPAYERS, DO NOT MAIL THIS VOUCHER
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