Instructions for Form FTB 3577
Pending Audit Tax Deposit Voucher for Corporations
In 2005, California Revenue and Taxation Code Section 19041.5 was amended
Submit a separate form FTB 3577 and payment for each taxable year.
to replace the “deposit in the nature of a cash bond” provisions to conform
Enter all the information requested on the tax deposit voucher using black or
with Internal Revenue Code Section 6603 “cash deposit” provisions.
Do not use this voucher to pay the corporation estimated tax or for automatic
Enter the four-digit taxable year in the box at the top of the voucher and
extension. Instead, use Form 100-ES, Corporation Estimated Tax, or form
complete the first line as applicable.
FTB 3539, Payment for Automatic Extension for Corps and Exempt Orgs.
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, or
The Franchise Tax Board (FTB) receives tax deposits from corporations who
To ensure timely and proper application of the payment to the corporation
previously filed their tax returns and expect to owe a future tax liability for a
account, enter the California corporation number, federal employer
specific taxable year. In general, corporations make tax deposits to stop the
identification number (FEIN), and the amount of the payment in the
accrual of underpayment interest. The FTB will consider the corporation’s
payment as a tax deposit only if the corporation filed a return for that
taxable year. For more information, go to ftb.ca.gov and search for FTB
Private Mail Box (PMB) – Include the PMB in the address field. Write “PMB”
first, then the box number. Example: 111 Main Street PMB 123.
Use form FTB 3577, Pending Audit Tax Deposit Voucher for Corporations, to
Check or Money Order – Using black or blue ink, make the check or money
make a tax deposit payment for previously filed tax returns if the corporation
order payable to the “Franchise Tax Board.” On the check or money order, write
anticipates owing an additional California tax due to a federal audit, a state
the California corporation number or FEIN, the taxable year the voucher is
audit, or other reasons. See When to File, for more information. Use the
being submitted for, and “FTB 3577.” A penalty may be imposed if the payment
voucher below if paying with a check or money order payment only.
is returned by the bank for insufficient funds. Make all checks or money orders
payable in U.S. dollars and drawn against a U.S. financial institution.
If there is a final balance due on the corporation’s account, the FTB will first
apply the payment to satisfy any final balance due for the same taxable year.
When to File
Any remaining amount will be held as a tax deposit.
If the corporation received a Notice of Proposed Assessment (NPA) or Notice
of Action (NOA) and will:
Protest or appeal the notice within the period explained in the notice
Electronic Funds Transfer (EFT)
Make a tax deposit payment to stop the accumulation of interest
If the corporation is required to make payments through EFT, the corporation
must also remit the tax deposit payment through EFT. Use EFT tax type
Then do both of the following:
code 02512. Do not mail the tax deposit voucher. Corporations required
Mail the tax deposit voucher below with the payment to the address listed
to remit payments electronically may use Web Pay and be considered in
under Where to File.
compliance with that requirement.
Mail your protest or appeal request to the PO Box listed on the NPA or NOA.
If the corporation is filing an amended tax return to report a federal
Corporations can make payments electronically at the FTB’s website using
adjustment, do not use the voucher below. Attach the payment to the
Web Pay for Businesses. After a one-time online registration, corporations can
make an immediate payment or schedule payments up to a year in advance. Go
Where to File
to ftb.ca.gov for more information.
Enclose, but do not staple, the payment and the voucher and mail to the
FRANCHISE TAX BOARD
PO BOX 942857
SACRAMENTO CA 94257-0531
IF ELECTRONICALLY PAID, DO NOT MAIL THIS VOUCHER
Caution: You may be required to pay electronically. See instructions.
Pending Audit Tax Deposit Voucher
For calendar year _____ or fiscal year beginning month _____ day ____ year _____, and ending month _____ day ____ year ____ .
Payment due to:
California corporation no.
Address (suite, room, or PMB no.)
Contact telephone no.
Amount of payment
DO NOT USE THIS VOUCHER TO PAY ESTIMATED
TAX OR FOR AUTOMATIC EXTENSION
FTB 3577 2013
If Electronically Paid, Do Not Mail This Voucher