3577: Pending Audit Tax Deposit Voucher for Corporations (2025)

California · FTB · Used for tax years 2025

California Form FTB 3577 is a pending audit tax deposit voucher for corporations paying by check or money order. It identifies the corporation, 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

Form FTB 3577 is for corporations making a tax deposit by check or money order because they expect to owe additional California tax due to a federal audit, a state audit, or another reason.

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

Do not file this voucher if paying electronically or by credit card. Corporations required to pay electronically must also make their tax deposit electronically.

What you'll need

Have the following information ready to complete the voucher:

  • Corporation name, address, and telephone number.
  • California corporation number and federal employer identification number (FEIN).
  • Four-digit taxable year and the applicable calendar-year or fiscal-year information.
  • Reason for the payment: federal audit, California audit, or other.
  • Payment amount.

For a mailed payment, include a check or money order payable to the “Franchise Tax Board.” Write the California corporation number or FEIN, the taxable year, and “FTB 3577” on the payment. It must be payable in U.S. dollars and drawn against a U.S. financial institution.

How to file

Pay by mail

  1. Complete the voucher in black or blue ink. Enter the four-digit taxable year, complete the applicable year information, and check the reason for the payment.
  2. Submit a separate voucher and payment for each taxable year.
  3. Prepare the check or money order in black or blue ink, payable to the “Franchise Tax Board.” Include the corporation number or FEIN, taxable year, and “FTB 3577” on the payment.
  4. Enclose the payment with the voucher, but do not staple them together. Mail to:

FRANCHISE TAX BOARD

PO BOX 942857

SACRAMENTO CA 94257-0531

If you are protesting or appealing a Notice of Proposed Assessment (NPA) or Notice of Action (NOA) and making a tax deposit, mail the protest or appeal request separately to the PO box listed on the notice.

Pay electronically

  • Electronic Funds Transfer (EFT): Use tax type code 02512. Do not mail the voucher. For more information, visit ftb.ca.gov and search for eft.
  • Web Pay for Businesses: Visit ftb.ca.gov/pay. You can make an immediate payment or schedule one up to a year in advance. Do not file Form FTB 3577.
  • Credit card: Visit officialpayments.com. Discover, MasterCard, Visa, and American Express are accepted. A convenience fee applies. Do not file Form FTB 3577.

Corporations required to pay electronically may use Web Pay or a credit card to satisfy EFT requirements.

Common mistakes

  • Using this voucher for estimated tax or an automatic extension. Use Form 100-ES for corporation estimated tax or Form FTB 3539 for an automatic extension payment instead.
  • Mailing a voucher after paying electronically. Do not file or mail Form FTB 3577 when paying electronically or 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 year.
  • Leaving out payment-identifying information. Enter the California corporation number, FEIN, and payment amount on the voucher so the payment can be applied properly.
  • Omitting a private mailbox designation. If the address includes a private mailbox, write “PMB” before the box number.
  • Stapling the payment to the voucher. Enclose it without stapling.
  • Sending a payment without sufficient funds. A penalty may apply if the bank returns the payment for insufficient funds.

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 an additional tax liability for a taxable year whose return has already been filed.

Can the FTB treat my payment as a tax deposit before I file the return?

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 will first apply the payment to any final balance due for the same taxable year. Any remaining amount will be held as a tax deposit.

Does mailing the tax deposit also submit my protest or appeal?

The instructions require separate mailings: send the protest or appeal request to the PO box on the NPA or NOA, and send the voucher and check or money order to the address listed for tax deposits.

Where can I find more information about tax deposits?

Go to ftb.ca.gov and search for FTB Notice 2005-6.

Official sources

All versions of 3577