3577: Pending Audit Tax Deposit Voucher for Corporations (2024)

California · FTB · Used for tax years 2024

California Form FTB 3577 is a tax deposit payment voucher for corporations that expect to owe additional California tax for a previously filed return. It identifies the taxable year, corporation, payment amount, and whether the anticipated tax is due to a federal audit, Californi

Who files this form

Form FTB 3577 is for corporations making a tax deposit by check or money order for a previously filed California tax return. The corporation must expect additional tax due to a federal audit, a state audit, or another reason.

The FTB treats a payment as a tax deposit only if the corporation has filed a return for that taxable year. Corporations generally make these deposits to stop underpayment interest from accruing.

Corporations paying electronically should not file this voucher. If the corporation must pay by Electronic Funds Transfer (EFT), its tax deposit must also be paid electronically.

What you'll need

To complete the voucher and payment, have:

  • The taxable year and, if applicable, the fiscal-year beginning and ending dates.
  • The corporation’s name, address, and telephone number.
  • The California corporation number and federal employer identification number (FEIN).
  • The payment amount and reason for the deposit: federal audit, California audit, or other reason.
  • A check or money order payable to the “Franchise Tax Board,” in U.S. dollars and drawn against a U.S. financial institution.

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

How to file

Paying by check or money order

  1. Complete a separate Form FTB 3577 and payment for each taxable year. Use black or blue ink and enter the four-digit taxable year at the top.
  2. Complete the requested corporation information, payment amount, and payment-reason checkbox. For a private mail box, write “PMB” followed by the box number in the address.
  3. Make the check or money order payable to the “Franchise Tax Board” using black or blue ink. Write the California corporation number or FEIN, the taxable year, and “FTB 3577” on the payment.
  4. Enclose, but do not staple, the payment with the voucher. Mail to:

FRANCHISE TAX BOARD

PO BOX 942857

SACRAMENTO CA 94257-0531

If protesting or appealing an NPA or NOA, mail that request separately to the PO box listed on the notice.

Paying electronically

  • EFT: Use tax type code 02512. Do not mail the voucher. For information, visit ftb.ca.gov and search for “eft.”
  • Web Pay for Businesses: Visit ftb.ca.gov/pay. You can pay immediately or schedule a payment up to a year in advance.
  • Credit card: Visit officialpayments.com. Discover, MasterCard, Visa, and American Express are accepted. A convenience fee applies.

Web Pay or a credit card satisfies the electronic-payment requirement for corporations required to pay electronically. Do not file Form FTB 3577 when paying electronically.

Common mistakes

  • Using this voucher for estimated tax or an automatic extension. Use Form 100-ES for estimated tax or Form FTB 3539 for an automatic-extension payment instead.
  • Mailing the voucher after paying electronically. Do not file or mail Form FTB 3577 if paying electronically, including by credit card.
  • 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 California corporation number, FEIN, and payment amount to help ensure timely and proper application of the payment.
  • Stapling the payment to the voucher. Enclose it without staples.
  • Sending a payment that is returned for insufficient funds. A penalty may apply.

Questions people ask

Why would a corporation make a tax deposit?

Corporations generally make tax deposits to stop underpayment interest from accruing when they expect additional tax for a taxable year whose return has already been filed.

Can the FTB treat the payment as a deposit before the return is filed?

No. The FTB will consider the payment a tax deposit only if the corporation has filed a return for that taxable year.

What if the corporation already has 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.

Does mailing the deposit also submit a protest or appeal?

The instructions require both steps: mail the protest or appeal request to the PO box on the NPA or NOA, and mail the voucher and check or money order to the tax deposit address.

Should this voucher accompany an amended return reporting a federal adjustment?

No. Do not use this voucher. Attach the payment to the amended return.

Official sources

All versions of 3577