Instructions for Form FTB 3579
Pending Audit Tax Deposit Voucher for LPs, LLPs, and REMICs
Payment due to – Check the box to identify whether the payment is being
made in anticipation of an additional tax due to a federal audit, a state audit,
In 2005, California Revenue and Taxation Code Section 19041.5
or other reasons.
was amended to replace the “deposit in the nature of a cash bond”
To ensure timely and proper application of the payment to the LP’s, LLP’s,
provisions to conform with Internal Revenue Code Section 6603 “cash
or REMIC’s account, enter the Federal Employer Identification Number
(FEIN), the California Secretary of State (SOS) file number (assigned
Do not use this voucher to pay the automatic extension for the Limited
upon registration with the SOS), and the amount of the payment in the
Partnership (LP), Limited Liability Partnership (LLP), or Real Estate
Mortgage Investment Conduit (REMIC). Instead, use form FTB 3538,
Private Mail Box (PMB) – Include the PMB in the address field. Write
Payment for Automatic Extension for LPs, LLPs, and REMICs.
“PMB” first, then the box number. Example: 111 Main Street PMB 123.
Check or Money Order – Using black or blue ink, make the check or money
order payable to the “Franchise Tax Board.” On the check or money order,
The Franchise Tax Board (FTB) receives tax deposits from LPs, LLPs, and
write the FEIN, California SOS file number, the taxable year the voucher
REMICs who previously filed their tax returns and expect to owe a future
is being submitted for, and “FTB 3579.” A penalty may be imposed if the
tax liability for a specific taxable year. In general, LPs, LLPs, and REMICs
payment is returned by the bank for insufficient funds. Make all checks or
make tax deposits to stop the accrual of underpayment interest. The FTB
money orders payable in U.S. dollars and drawn against a U.S. financial
will consider the LP’s, LLP’s, or REMIC’s payment as a tax deposit only
if the LP, LLP, or REMIC filed a return for that taxable year. For more
information, go to ftb.ca.gov and search for FTB Notice 2005-6.
When to File
Use form FTB 3579, Pending Audit Tax Deposit Voucher for LPs, LLPs, and
If the LP, LLP, or REMIC received a Notice of Proposed Assessment (NPA)
REMICs, to make a tax deposit payment for previously filed tax returns if
or Notice of Action (NOA) and will:
the LP, LLP, or REMIC anticipates owing an additional California tax for its
• Protest or appeal the notice within the period explained in the notice
partners due to a federal audit, a state audit, or other reasons. See When to
• Make a tax deposit payment to stop the accumulation of interest
File, for more information. Use the voucher below if paying with a check or
money order payment only.
Then do both of the following:
If there is a final balance due on the LP’s, LLP’s, or REMIC’s account, the
• Mail the tax deposit voucher below with the payment to the address
FTB will first apply the payment to satisfy any final balance due for the same
listed under Where to File.
taxable year. Any remaining amount will be held as a tax deposit.
• Mail your protest or appeal request to the PO Box listed on the NPA
If the LP, LLP, or REMIC is filing an amended return to report a federal
LPs, LLPs, or REMICs can make payments electronically at the FTB’s website
adjustment, do not use the voucher below. Attach the payment to the
using Web Pay for Businesses. After a one-time online registration, LP, LLP,
or REMIC can make an immediate payment or schedule payments up to a
Where to File
year in advance. Go to ftb.ca.gov for more information.
Enclose, but do not staple, the payment and the voucher and mail to the
Submit a separate form FTB 3579 and payment for each taxable year.
FRANCHISE TAX BOARD
Enter all the information requested on the tax deposit voucher below using
PO BOX 942857
black or blue ink.
SACRAMENTO CA 94257-0531
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
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
CA 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 2013
If Paid Electronically, Do Not Mail This Voucher