3576: Pending Audit Tax Deposit Voucher for Individuals (2024)

California · FTB · Used for tax years 2024

California Form FTB 3576 is a pending audit tax deposit voucher for individuals paying by check or money order. It identifies the taxable year, payment amount, and whether the anticipated additional tax is due to a federal audit, California audit, or another reason.

Who files this form

Use Form FTB 3576 to make a tax deposit by check or money order if you already filed a tax return for the taxable year and expect to owe additional California tax because of a federal audit, a state audit, or another reason. Individuals generally make these deposits to stop underpayment interest from accumulating.

The FTB will treat a payment as a tax deposit only if you have filed a return for that taxable year.

If you must make payments electronically, you must also pay this deposit electronically. Do not mail the voucher. Anyone paying electronically should not file Form FTB 3576.

What you'll need

To complete the voucher and pay by check or money order, have:

  • The four-digit taxable year the deposit applies to. Fiscal-year filers also enter the year-ending month and year.
  • Your name, address, and Social Security number (SSN) or individual taxpayer identification number (ITIN).
  • Your spouse’s or registered domestic partner’s name and SSN or ITIN for a joint payment.
  • The payment amount and reason: federal audit, California audit, or other.
  • A check or money order payable to the “Franchise Tax Board,” in U.S. dollars and drawn against a U.S. financial institution.

If you are protesting or appealing a Notice of Proposed Assessment (NPA) or Notice of Action (NOA), use that notice for the protest or appeal mailing address and response period.

How to file

Pay by check or money order

  1. Complete a separate Form FTB 3576 and payment for each taxable year, using black or blue ink.
  2. Enter all requested information, including the taxable year, payment reason, SSN or ITIN, and payment amount. For a private mailbox, write “PMB” before the box number in the address.
  3. Using black or blue ink, make your check or money order payable to the “Franchise Tax Board.” Write your SSN or ITIN, the taxable year the payment applies to, and “FTB 3576” on it.
  4. Enclose the payment with the voucher. Do not staple them together. Mail to:

FRANCHISE TAX BOARD

PO BOX 942867

SACRAMENTO CA 94267-0008

Pay electronically

You can use Web Pay for Individuals to make an immediate payment or schedule a payment up to a year in advance. Visit ftb.ca.gov/pay. Do not file Form FTB 3576 when paying electronically.

If electronic payment is mandatory for you, Web Pay meets that requirement. See ftb.ca.gov/e-pay for more information.

If you are protesting or appealing a notice

Mail the protest or appeal request separately to the PO box listed on your NPA or NOA. Mail a check or money order deposit with the voucher to the address above.

Common mistakes

  • Using this voucher for estimated tax or an automatic extension. Use Form 540-ES for estimated tax or Form FTB 3519 for an automatic extension payment instead.
  • Mailing the voucher when paying electronically. Do not file Form FTB 3576 with an electronic payment. If you are required to pay electronically, that requirement also applies to tax deposits.
  • Using the voucher with an amended return reporting a federal adjustment. Attach the payment to the amended return instead.
  • Combining taxable years. Submit a separate voucher and payment for each taxable year.
  • Leaving out identification or payment details. Enter the SSN or ITIN and payment amount to help ensure timely and proper application of the payment.
  • Stapling the payment to the voucher. Enclose it without stapling.
  • Sending a payment without sufficient funds. A penalty may apply if your bank returns the payment for insufficient funds.

Questions people ask

Can I make a tax deposit before filing my return?

The FTB will consider your payment a tax deposit only if you have filed a return for that taxable year.

What happens if I already have a final balance due?

The FTB first applies the payment to any final balance due for the same taxable year. Any remaining amount is held as a tax deposit.

Can I schedule an electronic payment?

Yes. Web Pay for Individuals lets you make an immediate payment or schedule payments up to a year in advance. Do not file Form FTB 3576 if you pay electronically.

Does sending a deposit also submit my protest or appeal?

The instructions require both steps: mail your protest or appeal request to the PO box on your NPA or NOA, and send the voucher with your check or money order to the address under “Where to File.”

Can I make a joint payment with my registered domestic partner?

The voucher includes fields for a spouse or registered domestic partner on a joint payment. Enter that person’s name and SSN or ITIN.

Official sources

All versions of 3576