California Form 3578 (Llc) - Pending Audit Tax Deposit Voucher For Llcs
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1Instructions for Form FTB 3578
Pending Audit Tax Deposit Voucher for Limited Liability Companies (LLCs)
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 amended
other reasons.
to replace the “deposit in the nature of a cash bond” provisions to conform
To ensure the timely and proper application of the payment to the LLC’s
with Internal Revenue Code Section 6603 “cash deposit” provisions.
account, enter the California Secretary of State (SOS) file number (assigned
Use form FTB 3578, Pending Audit Tax Deposit Voucher for LLCs, to make
upon registration with the SOS), the Federal Employer Identification Number
a tax deposit payment for previously filed returns if the Limited Liability
(FEIN), and the amount of the payment in the spaces provided.
Companies (LLCs) anticipate owing an additional California fee or tax for its
Private Mail Box (PMB) – Include the PMB in the address field. Write “PMB”
nonconsenting nonresident members due to a federal audit, a state audit, or
first, then the box number. Example: 111 Main Street PMB 123.
other reasons.
D When to File
Do not use this voucher to pay the LLC annual tax, LLC fee, or for automatic
extension. Instead, use form FTB 3522, LLC Tax Voucher, form FTB 3536,
Use form FTB 3578 to make a tax deposit payment for previously filed tax
Estimated Fee for LLCs, or form FTB 3537, Payment for Automatic Extension
returns if the LLC anticipates owing an additional California fee or tax for its
for LLCs.
nonconsenting nonresident members due to a federal audit, a state audit, or
other reasons.
General Information
If the LLC received a Notice of Proposed Assessment (NPA) or Notice of Action
(NOA) and will:
The Franchise Tax Board (FTB) receives tax deposits from LLCs who
previously filed their tax returns and expect to owe a future tax liability for a
•
Protest or appeal the notice within the period explained in the notice
specific taxable year. In general, LLCs make tax deposits to stop the accrual
•
Make a tax deposit payment to stop the accumulation of interest
of underpayment interest. The FTB will consider the LLC’s payment as a
Then do both of the following:
tax deposit only if the LLC filed a return for that taxable year. For more
•
Mail the tax deposit voucher below with the payment to the address listed
information, go to ftb.ca.gov and search for FTB Notice 2005-6.
under General Information E, Where to File.
A Purpose
•
Mail your protest or appeal request to the PO Box listed on the NPA or NOA.
If the LLC is filing an amended return to report a federal adjustment, do not use
Use form FTB 3578 to make a tax deposit payment to satisfy a future tax
the voucher below. Attach the payment to the amended return.
liability for previously filed returns. See General Information D, When to File,
for more information. Use the voucher below if paying with a check or money
E Where to File
order payment only.
Submit a separate form FTB 3578 and payment for each taxable year. Using
If there is a final balance due on the LLC’s account, the FTB will first apply
black or blue ink, make the check or money order payable to the “Franchise
the payment to satisfy any final balance due for the same taxable year. Any
Tax Board.” On the check or money order, write the SOS file number, FEIN, the
remaining amount will be held as a tax deposit.
taxable year the voucher is being submitted for, and “FTB 3578.” Enclose, but
B Web Pay
do not staple, the payment and the voucher and mail to the address below. A
penalty may be imposed if the payment is returned by the bank for insufficient
LLCs can make payments electronically at the FTB’s website using Web Pay.
funds:
After a one-time online registration, LLCs can make an immediate payment or
FRANCHISE TAX BOARD
schedule payments up to a year in advance. For more information, go to ftb.
PO BOX 942857
ca.gov and search for web pay.
SACRAMENTO CA 94257-0631
C How to Complete Form FTB 3578
Make all checks or money orders payable in U.S. dollars and drawn against a
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 LLC ANNUAL TAX Or FOr AUTOMATIC EXTENSION
DETACH HErE
DETACH HErE
Caution: You may be required to pay electronically. See instructions.
Pending Audit Tax Deposit Voucher
TAXABLE YEAr
CALIFOrNIA FOrM
3578 (LLC)
for LLCs
For calendar year _____ or fiscal year beginning month _____ day ____ year _____, and ending month _____ day ____ year ____ .
Payment due to:
Federal audit
CA audit
Other
Limited liability company name
Secretary of State (SOS) file number
DBA
FEIN
Address (suite, room, PO Box, or PMB no.)
City
State ZIP Code
Contact telephone no.
Amount of payment
DO NOT USE THIS VOUCHER TO PAY LLC ANNUAL
00
.
,
,
TAX, LLC FEE, OR FOR AUTOMATIC EXTENSION
(
)
FTB 3578 2011
FTB 3578 2011
613
6161113
IF PAID ELECTRONICALLY, DO NOT MAIL THIS VOUCHER
IF PAID ELECTRONICALLY, DO NOT MAIL THIS VOUCHER
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