Form 3577 (Corp) - California Pending Audit Tax Deposit Voucher For Corporations
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12014 Instructions 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 Corps and Exempt Orgs.
blue ink.
General Information
Enter the four-digit taxable year in the box at the top of the voucher and
complete the first line as applicable.
The Franchise Tax Board (FTB) receives tax deposits from corporations who
Payment due to – Check the box to identify whether the payment is being
previously filed their tax returns and expect to owe a future tax liability for a
made in anticipation of additional tax due to a federal audit, a state audit, or
specific taxable year. In general, corporations make tax deposits to stop the
other reasons.
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
To ensure timely and proper application of the payment to the corporation
taxable year. For more information, go to ftb.ca.gov and search for FTB
account, enter the California corporation number, federal employer
Notice 2005-6.
identification number (FEIN), and the amount of the payment in the
spaces provided.
Use form FTB 3577, Pending Audit Tax Deposit Voucher for Corporations, to
make a tax deposit payment for previously filed tax returns if the corporation
Private Mail Box (PMB) – Include the PMB in the address field. Write “PMB”
anticipates owing an additional California tax due to a federal audit, a state
first, then the box number. Example: 111 Main Street PMB 123.
audit, or other reasons. See When to File, for more information. Use the
Check or Money Order – Using black or blue ink, make the check or money
voucher below if paying with a check or money order payment only.
order payable to the “Franchise Tax Board.” On the check or money order, write
If there is a final balance due on the corporation’s account, the FTB will first
the California corporation number or FEIN, the taxable year the voucher is
apply the payment to satisfy any final balance due for the same taxable year.
being submitted for, and “FTB 3577.” A penalty may be imposed if the payment
Any remaining amount will be held as a tax deposit.
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.
Electronic Payment
When to File
Electronic Funds Transfer (EFT)
If the corporation received a Notice of Proposed Assessment (NPA) or Notice
If the corporation is required to make payments through EFT, the corporation
of Action (NOA) and will:
must also remit the tax deposit payment through EFT. Use EFT tax type
code 02512. Do not mail the tax deposit voucher. Corporations required
•
Protest or appeal the notice within the period explained in the notice
to remit payments electronically may use Web Pay and be considered in
•
Make a tax deposit payment to stop the accumulation of interest
compliance with that requirement.
Then do both of the following:
Web Pay
•
Mail the tax deposit voucher below with the payment to the address listed
Corporations can make payments electronically at the FTB’s website using
under Where to File.
Web Pay for Businesses. After a one-time online registration, corporations can
•
Mail your protest or appeal request to the PO Box listed on the NPA or NOA.
make an immediate payment or schedule payments up to a year in advance. Go
If the corporation is filing an amended tax return to report a federal
to ftb.ca.gov for more information.
adjustment, do not use the voucher below. Attach the payment to the
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
IF ELECTRONICALLY PAID, DO NOT MAIL THIS VOUCHER
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
CA audit
Other
Corporation name
California corporation no.
Address (suite, room, or PMB no.)
FEIN
City
State
ZIP Code
Contact telephone no.
Amount of payment
DO NOT USE THIS VOUCHER TO PAY ESTIMATED
TAX OR FOR AUTOMATIC EXTENSION
(
)
00
.
,
,
FTB 3577 2014
6151143
If Electronically Paid, Do Not Mail This Voucher
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