Form 3577 (Corp) - California Pending Audit Tax Deposit Voucher For Corporations
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1Instructions for Form FTB 3577
Pending Audit Tax Deposit Voucher for Corporations
Important Information
Instructions
Do not use this voucher to pay the corporation estimated tax or for automatic
Submit a separate form FTB 3577 and payment for each taxable year.
extension. Instead, use Form 100-ES, Corporation Estimated Tax, or form
Enter all the information requested on the tax deposit voucher using black or
FTB 3539, Payment for Automatic Extension for Corporations and Exempt
blue ink.
Organizations.
Enter the four-digit taxable year in the box at the top of the voucher and
General Information
complete the first line as applicable.
Payment due to – Check the box to identify whether the payment is being
The Franchise Tax Board (FTB) receives tax deposits from corporations who
made in anticipation of additional tax due to a federal audit, a state audit, or
previously filed their tax returns and expect to owe a future tax liability for a
other reasons.
specific taxable year. In general, corporations make tax deposits to stop the
accrual of underpayment interest. The FTB will consider the corporation’s
To ensure timely and proper application of the payment to the corporation
payment as a tax deposit only if the corporation filed a return for that
account, enter the California corporation number, federal employer
taxable year. For more information, go to ftb.ca.gov and search for FTB
identification number (FEIN), and the amount of the payment in the
Notice 2005-6.
spaces provided.
Use form FTB 3577, Pending Audit Tax Deposit Voucher for Corporations, to
Private Mail Box (PMB) – Include the PMB in the address field. Write “PMB”
make a tax deposit payment for previously filed tax returns if the corporation
first, then the box number. Example: 111 Main Street PMB 123.
anticipates owing an additional California tax due to a federal audit, a state
Check or Money Order – Using black or blue ink, make the check or money
audit, or other reasons. See When to File, for more information. Use the
order payable to the “Franchise Tax Board.” On the check or money order, write
voucher below if paying with a check or money order payment only.
the California corporation number or FEIN, the taxable year the voucher is
If there is a final balance due on the corporation’s account, the FTB will first
being submitted for, and “FTB 3577.” A penalty may be imposed if the payment
apply the payment to satisfy any final balance due for the same taxable year.
is returned by the bank for insufficient funds. Make all checks or money orders
Any remaining amount will be held as a tax deposit.
payable in U.S. dollars and drawn against a U.S. financial institution.
Electronic Payment
When to File
If the corporation received a Notice of Proposed Assessment (NPA) or Notice
Electronic Funds Transfer (EFT)
of Action (NOA) and will:
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
•
Protest or appeal the notice within the period explained in the notice
code 02512. Do not mail the tax deposit voucher. Corporations required
•
Make a tax deposit payment to stop the accumulation of interest
to remit payments electronically may use Web Pay and be considered in
Then do both of the following:
compliance with that requirement.
•
Mail the tax deposit voucher below with the payment to the address listed
Web Pay
under Where to File.
Corporations can make payments electronically at the FTB’s website using
•
Mail your protest or appeal request to the PO Box listed on the NPA or NOA.
Web Pay for Businesses. After a one-time online registration, corporations can
If the corporation is filing an amended tax return to report a federal
make an immediate payment or schedule payments up to a year in advance. Go
adjustment, do not use the voucher below. Attach the payment to the
to ftb.ca.gov for more information.
amended return.
Where to File
Enclose, but do not staple, the payment and the voucher and mail to the
address below:
FRANCHISE TAX BOARD
PO BOX 942857
SACRAMENTO CA 94257-0531
DETACH HERE
DETACH HERE
Caution: You may be required to pay electronically. See instructions.
Pending Audit Tax Deposit Voucher
TAXABLE YEAR
CALIFORNIA FORM
for Corporations
3577 (CORP)
For calendar year _____ or fiscal year beginning (mm/dd/yyyy)
, and ending (mm/dd/yyyy)
.
Payment due to:
Federal audit
California audit
Other
Corporation name
California corporation no.
Address (suite, room, or PMB no.)
FEIN
City
State
ZIP code
Telephone
Amount of payment
DO NOT USE THIS VOUCHER TO PAY ESTIMATED
TAX OR FOR AUTOMATIC EXTENSION
(
)
00
.
,
,
FTB 3577 2015
6151153
If Electronically Paid, Do Not Mail This Voucher
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