California Form 3578 - Pending Audit Tax Deposit Voucher For Llcs

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Instructions for Form FTB 3578
Pending Audit Tax Deposit Voucher for Limited Liability Companies (LLCs)
Important Information
Payment due to – Check the box to identify whether the payment is being
made in anticipation of 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 the timely and proper application of the payment to the LLC’s
provisions to conform with Internal Revenue Code Section 6603 “cash
account, enter the California Secretary of State (SOS) file number
deposit” provisions.
(assigned upon registration with the SOS), the Federal Employer
Do not use this voucher to pay the Limited Liability Companies (LLCs)
Identification Number (FEIN), and the amount of the payment in the
annual tax, LLC fee, or for automatic extension. Instead, use form
spaces provided.
FTB 3522, LLC Tax Voucher, form FTB 3536, Estimated Fee for LLCs, or
Private Mail Box (PMB) – Include the PMB in the address field. Write
form FTB 3537, Payment for Automatic Extension for LLCs.
“PMB” first, then the box number. Example: 111 Main Street PMB 123.
General Information
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 LLCs who
write the California SOS file number, FEIN, the taxable year the voucher
previously filed their tax returns and expect to owe a future tax liability
is being submitted for, and “FTB 3578.” A penalty may be imposed if the
for a specific taxable year. In general, LLCs make tax deposits to stop
payment is returned by the bank for insufficient funds. Make all checks or
the accrual of underpayment interest. The FTB will consider the
money orders payable in U.S. dollars and drawn against a U.S. financial
LLC’s payment as a tax deposit only if the LLC filed a return for that
institution.
taxable year. For more information, go to ftb.ca.gov and search for
FTB Notice 2005-6.
When to File
Use form FTB 3578, Pending Audit Tax Deposit Voucher for LLCs, to make
If the LLC received a Notice of Proposed Assessment (NPA) or Notice of
a tax deposit payment for previously filed tax returns if the LLCs anticipate
Action (NOA) and will:
owing an additional California fee or tax for its nonconsenting nonresident
members due to a federal audit, a state audit, or other reasons. See When
• Protest or appeal the notice within the period explained in the notice
to File, for more information. Use the voucher below if paying with a check
• Make a tax deposit payment to stop the accumulation of interest
or money order payment only.
Then do both of the following:
If there is a final balance due on the LLC’s account, the FTB will first apply
• Mail the tax deposit voucher below with the payment to the address listed
the payment to satisfy any final balance due for the same taxable year. Any
under Where to File.
remaining amount will be held as a tax deposit.
• Mail your protest or appeal request to the PO Box listed on the NPA
or NOA.
Web Pay
If the LLC is filing an amended return to report a federal adjustment, do
LLCs can make payments electronically at the FTB’s website using
not use the voucher below. Attach the payment to the amended return.
Web Pay for Businesses. After a one-time online registration, LLCs
Where to File
can make an immediate payment or schedule payments up to a 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
Instructions
address below:
FRANCHISE TAX BOARD
Submit a separate form FTB 3578 and payment for each taxable year.
PO BOX 942857
Enter all the information requested on the tax deposit voucher below using
SACRAMENTO CA 94257-0531
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
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 ____ .
m
m
m
 Federal audit
 CA audit
 Other
Payment due to:
Limited liability company name
CA Secretary of State (SOS) file number
DBA
FEIN
Address (suite, room, PO Box, or PMB no.)
City
State ZIP Code
Contact telephone no.
DO NOT USE THIS VOUCHER TO PAY LLC ANNUAL
Amount of payment
00
.
TAX, LLC FEE, OR FOR AUTOMATIC EXTENSION
,
,
(
)
IF PAID ELECTRONICALLY, DO NOT MAIL
FTB 3578 2013
6161133
THIS VOUCHER

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