3576: Pending Audit Tax Deposit Voucher for Individuals (2025)
California · FTB · Used for tax years 2025
California Form FTB 3576 is a tax deposit voucher for individuals who expect to owe additional California tax on a previously filed return. It identifies the taxable year, reason for the deposit, taxpayer information, and payment amount.
Who files this form
Use Form FTB 3576 if you previously filed a California tax return, expect to owe additional tax because of a federal audit, California audit, or another reason, and want to make a tax deposit by check or money order.
The Franchise Tax Board (FTB) will treat your payment as a tax deposit only if you have filed a return for that taxable year. Individuals generally make these deposits to stop underpayment interest from accruing.
If you pay electronically, do not file this voucher. If you are required to make electronic payments, your tax deposit must also be paid electronically.
What you'll need
To complete the voucher and pay by mail, have:
- The 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, if making a joint payment.
- The payment amount and reason: federal audit, California audit, or other.
- A check or money order payable to “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 mail
- Complete a separate Form FTB 3576 and payment for each taxable year. Use black or blue ink and enter the four-digit taxable year.
- Complete the requested information, check the reason for the payment, and enter your SSN or ITIN and payment amount. If your address includes a private mailbox, write “PMB” before the box number.
- Make your check or money order payable to “Franchise Tax Board” using black or blue ink. Write your SSN or ITIN, the taxable year, and “FTB 3576” on the payment.
- Enclose the payment with the voucher, but do not staple them together. Mail to:
FRANCHISE TAX BOARD
PO BOX 942867
SACRAMENTO CA 94267-0008
If you are also protesting or appealing an NPA or NOA, mail that request separately to the PO box listed on the notice.
Pay electronically
Use Web Pay for Individuals through ftb.ca.gov/pay. You can pay immediately or schedule payments up to a year in advance. Do not file Form FTB 3576 when paying electronically.
If you must make electronic payments, you must also pay this deposit electronically. Web Pay satisfies that requirement. See ftb.ca.gov/e-pay for more information.
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 for an electronic payment. Required electronic payers must also pay tax deposits electronically.
- 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 identifying information. Enter the requested SSNs or ITINs and payment amount so the FTB can apply the payment properly.
- Stapling the payment to the voucher. Enclose it without stapling.
- Paying from an account with insufficient funds. A penalty may apply if your bank returns the payment.
Questions people ask
Why would I make a tax deposit?
Individuals generally make tax deposits to stop underpayment interest from accruing when they expect additional tax for a taxable year whose return they already filed.
What if I already have a final balance due for that year?
The FTB will first apply your payment to the final balance due for the same taxable year. Any remaining amount will be held as a tax deposit.
Can I schedule an electronic payment in advance?
Yes. Web Pay for Individuals allows immediate payments or payments scheduled up to a year in advance. Do not file Form FTB 3576 when paying electronically.
Does mailing the 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 mail your voucher and check or money order to the address under “Where to File.” The notice explains the period for protesting or appealing.
Do references to a spouse include a registered domestic partner?
Yes. For California income tax purposes, references to a spouse, husband, or wife also refer to a California registered domestic partner unless otherwise specified.