2014 Instructions for Form FTB 3578
Pending Audit Tax Deposit Voucher for Limited Liability Companies (LLCs)
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,
Do not use this voucher to pay the Limited Liability Companies (LLCs)
or other reasons.
annual tax, LLC fee, or for automatic extension. Instead, use form
To ensure the timely and proper application of the payment to the LLC’s
FTB 3522, LLC Tax Voucher, form FTB 3536, Estimated Fee for LLCs, or
account, enter the California Secretary of State (SOS) file number
form FTB 3537, Payment for Automatic Extension for LLCs.
(assigned upon registration with the SOS), the Federal Employer
Identification Number (FEIN), and the amount of the payment in the
The Franchise Tax Board (FTB) receives tax deposits from LLCs who
Private Mail Box (PMB) – Include the PMB in the address field. Write
previously filed their tax returns and expect to owe a future tax liability
“PMB” first, then the box number. Example: 111 Main Street PMB 123.
for a specific taxable year. In general, LLCs make tax deposits to stop
the accrual of underpayment interest. The FTB will consider the
Check or Money Order – Using black or blue ink, make the check or money
LLC’s payment as a tax deposit only if the LLC filed a return for that
order payable to the “Franchise Tax Board.” On the check or money order,
taxable year. For more information, go to ftb.ca.gov and search for
write the California SOS file number, FEIN, the taxable year the voucher
FTB Notice 2005-6.
is being submitted for, and “FTB 3578.” A penalty may be imposed if the
payment is returned by the bank for insufficient funds. Make all checks or
Use form FTB 3578, Pending Audit Tax Deposit Voucher for LLCs, to make
money orders payable in U.S. dollars and drawn against a U.S. financial
a tax deposit payment for previously filed tax returns if the LLCs anticipate
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
When to File
to File, for more information. Use the voucher below if paying with a check
or money order payment only.
If the LLC received a Notice of Proposed Assessment (NPA) or Notice of
Action (NOA) and will:
If there is a final balance due on the LLC’s account, the FTB will first apply
the payment to satisfy any final balance due for the same taxable year. Any
• Protest or appeal the notice within the period explained in the notice
remaining amount will be held as a tax deposit.
• Make a tax deposit payment to stop the accumulation of interest
Then do both of the following:
• Mail the tax deposit voucher below with the payment to the address listed
LLCs can make payments electronically at the FTB’s website using
under Where to File.
Web Pay for Businesses. After a one-time online registration, LLCs
• Mail your protest or appeal request to the PO Box listed on the NPA
can make an immediate payment or schedule payments up to a year in
advance. Go to ftb.ca.gov for more information.
If the LLC is filing an amended return to report a federal adjustment, do
not use the voucher below. Attach the payment to the amended return.
Submit a separate form FTB 3578 and payment for each taxable year.
Where to File
Enter all the information requested on the tax deposit voucher below using
Enclose, but do not staple, the payment and the voucher and mail to the
black or blue ink.
Enter the four-digit taxable year in the box at the top of the voucher and
FRANCHISE TAX BOARD
complete the first line as applicable.
PO BOX 942857
SACRAMENTO CA 94257-0531
DO NOT USE THIS VOUCHER TO PAY LLC ANNUAL TAX OR FOR AUTOMATIC EXTENSION
Pending Audit Tax Deposit Voucher
For calendar year _____ or fiscal year beginning (mm/dd/yyyy)
, and ending (mm/dd/yyyy)
Payment due to:
Limited liability company name
CA Secretary of State (SOS) file number
Address (suite, room, PO Box, or PMB no.)
State ZIP Code
Contact telephone no.
DO NOT USE THIS VOUCHER TO PAY LLC ANNUAL
Amount of payment
TAX, LLC FEE, OR FOR AUTOMATIC EXTENSION
IF PAID ELECTRONICALLY, DO NOT MAIL
FTB 3578 2014