Form 3579 - California Pending Audit Tax Deposit Voucher For Lps, Llps, And Remics
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1Instructions for Form FTB 3579
Pending Audit Tax Deposit Voucher for LPs, LLPs, and REMICs
Important Information
Payment due to – Check the box to identify whether the payment is being
made in anticipation of an additional tax due to a federal audit, a state audit,
Do not use this voucher to pay the automatic extension for the Limited
or other reasons.
Partnership (LP), Limited Liability Partnership (LLP), or Real Estate
To ensure timely and proper application of the payment to the LP’s, LLP’s,
Mortgage Investment Conduit (REMIC). Instead, use form FTB 3538,
or REMIC’s account, enter the Federal Employer Identification Number
Payment for Automatic Extension for LPs, LLPs, and REMICs.
(FEIN), the California Secretary of State (SOS) file number (assigned
General Information
upon registration with the SOS), and the amount of the payment in the
spaces provided.
The Franchise Tax Board (FTB) receives tax deposits from LPs, LLPs, and
Private Mail Box (PMB) – Include the PMB in the address field. Write
REMICs who previously filed their tax returns and expect to owe a future
“PMB” first, then the box number. Example: 111 Main Street PMB 123.
tax liability for a specific taxable year. In general, LPs, LLPs, and REMICs
make tax deposits to stop the accrual of underpayment interest. The FTB
Check or Money Order – Using black or blue ink, make the check or money
will consider the LP’s, LLP’s, or REMIC’s payment as a tax deposit only
order payable to the “Franchise Tax Board.” On the check or money order,
if the LP, LLP, or REMIC filed a return for that taxable year. For more
write the FEIN, California SOS file number, the taxable year the voucher
information, go to ftb.ca.gov and search for FTB Notice 2005-6.
is being submitted for, and “FTB 3579.” A penalty may be imposed if the
payment is returned by the bank for insufficient funds. Make all checks or
Use form FTB 3579, Pending Audit Tax Deposit Voucher for LPs, LLPs, and
money orders payable in U.S. dollars and drawn against a U.S. financial
REMICs, to make a tax deposit payment for previously filed tax returns if
institution.
the LP, LLP, or REMIC anticipates owing an additional California tax for its
partners due to a federal audit, a state audit, or other reasons. See When to
When to File
File, for more information. Use the voucher below if paying with a check or
If the LP, LLP, or REMIC received a Notice of Proposed Assessment (NPA)
money order payment only.
or Notice of Action (NOA) and will:
If there is a final balance due on the LP’s, LLP’s, or REMIC’s account, the
• Protest or appeal the notice within the period explained in the notice
FTB will first apply the payment to satisfy any final balance due for the same
• Make a tax deposit payment to stop the accumulation of interest
taxable year. Any remaining amount will be held as a tax deposit.
Then do both of the following:
Web Pay
• Mail the tax deposit voucher below with the payment to the address
LPs, LLPs, or REMICs can make payments electronically at the FTB’s website
listed under Where to File.
using Web Pay for Businesses. After a one-time online registration, an LP,
• Mail your protest or appeal request to the PO Box listed on the NPA
LLP, or REMIC can make an immediate payment or schedule payments up to
or NOA.
a year in advance. Go to ftb.ca.gov for more information.
If the LP, LLP, or REMIC is filing an amended return to report a federal
Instructions
adjustment, do not use the voucher below. Attach the payment to the
amended return.
Submit a separate form FTB 3579 and payment for each taxable year.
Where to File
Enter all the information requested on the tax deposit voucher below using
black or blue ink.
Enclose, but do not staple, the payment and the voucher and mail to the
Enter the four-digit taxable year in the box at the top of the voucher and
address below:
complete the first line as applicable.
FRANCHISE TAX BOARD
PO BOX 942857
SACRAMENTO CA 94257-0531
DO NOT USE THIS VOUCHER TO PAY FOR AUTOMATIC EXTENSION FOR LP, LLP, or REMIC
DETACH HERE
DETACH HERE
Pending Audit Tax Deposit Voucher
TAXABLE YEAR
CALIFORNIA FORM
for LPs, LLPs, and REMICs
3579
For calendar year _____ or fiscal year beginning (mm/dd/yyyy)
, and ending (mm/dd/yyyy)
.
Payment due to:
Federal audit
California audit
Other
LP, LLP, or REMIC name
FEIN
DBA
CA Secretary of State (SOS) file number
Address (suite, room, PO box, or PMB no.)
City
State
ZIP code
Telephone
Amount of payment
DO NOT USE THIS VOUCHER TO PAY FOR
AUTOMATIC EXTENSION FOR LP, LLP, or REMIC
00
.
,
,
(
)
FTB 3579 2015
6171153
If Paid Electronically, Do Not Mail This Voucher
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