3578: Pending Audit Tax Deposit for Limited Liability Companies (LLCs) (2024)

California · FTB · Used for tax years 2024

California Form FTB 3578 is a pending audit tax deposit voucher for limited liability companies (LLCs) paying by check or money order. It identifies the LLC, taxable year, payment amount, and whether the anticipated liability results from a federal audit, California audit, or ano

Who files this form

Form FTB 3578 is for LLCs making a tax deposit by check or money order for a taxable year for which they have already filed a return. Use it when the LLC expects to owe an additional California fee or tax for its nonconsenting nonresident members because of a federal audit, a state audit, or another reason.

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

Do not file this voucher if paying electronically or by credit card.

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 LLC's name, DBA, address, and telephone number.
  • The California Secretary of State (SOS) file number and federal employer identification number (FEIN).
  • 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 protesting or appealing a Notice of Proposed Assessment (NPA) or Notice of Action (NOA), use the notice to find the protest or appeal period and mailing PO box.

How to file

Pay by check or money order

  1. Complete a separate Form FTB 3578 and payment for each taxable year. Use black or blue ink and enter the four-digit taxable year.
  2. Complete the requested information and check the box for the reason for payment. Include the SOS file number, FEIN, and payment amount.
  3. Make the check or money order payable to the “Franchise Tax Board” using black or blue ink. Write the SOS file number, FEIN, taxable year, and “FTB 3578” on it.
  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

Pay electronically

Use Web Pay for Businesses at ftb.ca.gov/pay to make an immediate payment or schedule one up to a year in advance.

Credit card payments are available at officialpayments.com using Discover, MasterCard, Visa, or American Express. A convenience fee applies.

Do not file or mail Form FTB 3578 when paying electronically or by credit card.

If protesting or appealing a notice

Mail the protest or appeal request to the PO box listed on the NPA or NOA. Send the check or money order and tax deposit voucher separately to the payment address above.

Common mistakes

  • Using this voucher for the wrong payment. Do not use it for the LLC annual tax, LLC fee, or automatic extension payment. The form directs you to FTB 3522, FTB 3536, or FTB 3537, respectively.
  • Mailing a voucher after paying electronically or by credit card. Do not file Form FTB 3578 for those payments.
  • 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 account identifiers. Enter the SOS file number, FEIN, and payment amount to help ensure proper and timely application.
  • Omitting a private mailbox designation. Write “PMB” before the box number in the address.
  • Stapling the payment to the voucher. Enclose it without staples.
  • Paying with insufficient funds. A penalty may apply if the bank returns the payment.

Questions people ask

Can an LLC make a tax deposit before filing its return?

The FTB will consider a payment a tax deposit only if the LLC has filed a return for that taxable year.

What happens if the LLC 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.

Can the LLC schedule an electronic payment in advance?

Yes. Web Pay for Businesses allows immediate payments or payments scheduled up to a year in advance. Do not file Form FTB 3578 when paying electronically.

Does the tax deposit voucher replace a protest or appeal request?

No. If the LLC is protesting or appealing an NPA or NOA and making a deposit to stop interest accumulation, mail the protest or appeal request to the PO box on the notice. Mail the voucher and check or money order to the address under Where to File.

Should the LLC use this voucher when amending a return to report a federal adjustment?

No. Attach the payment to the amended return instead.

Official sources

All versions of 3578