3578: Pending Audit Tax Deposit for Limited Liability Companies (LLCs) (2025)
California · FTB · Used for tax years 2025
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 additional liability is due to a federal audit, California audit
Who files this form
Form FTB 3578 is for LLCs that have already filed a tax return and want to make a tax deposit because they expect to owe an additional California fee or tax for nonconsenting nonresident members due to a federal audit, California audit, or other reason.
Use the voucher only when paying by check or money order. The FTB will treat a payment as a tax deposit only if the LLC has filed a return for that taxable year. LLCs generally make these deposits to stop underpayment interest from accruing.
What you'll need
To complete the voucher, have these details ready:
- The taxable year and applicable calendar-year or fiscal-year information.
- 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.
For a mailed payment, include a check or money order. If you are also protesting or appealing a Notice of Proposed Assessment (NPA) or Notice of Action (NOA), use the notice to find the separate mailing address for that request.
How to file
Pay by check or money order
- Complete a separate Form FTB 3578 and payment for each taxable year. Use black or blue ink and enter the four-digit taxable year at the top.
- Complete the requested information and check the box for the reason for payment. If your address includes a private mailbox, write “PMB” followed by its number.
- Make the check or money order payable to “Franchise Tax Board” in black or blue ink. Write the California SOS file number, FEIN, taxable year, and “FTB 3578” on it. Payment must be in U.S. dollars and drawn against a U.S. financial institution.
- Enclose, but do not staple, the payment with the voucher. Mail to:
FRANCHISE TAX BOARD
PO BOX 942857
SACRAMENTO CA 94257-0531
If you are 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 Businesses at ftb.ca.gov/pay to make an immediate payment or schedule one up to a year in advance.
You can also pay by Discover, MasterCard, Visa, or American Express at officialpayments.com. The service charges a convenience fee.
Do not file or mail Form FTB 3578 if paying electronically or by credit card.
Common mistakes
- Using this voucher for regular LLC payments. Do not use it to pay the LLC’s annual tax, LLC fee, or automatic extension payment. Use FTB 3522, FTB 3536, or FTB 3537, respectively.
- Mailing a voucher after paying electronically. Do not file Form FTB 3578 for electronic or credit card payments.
- Combining taxable years. Submit a separate voucher and payment for each year.
- Using the voucher with an amended return reporting a federal adjustment. Attach the payment to the amended return instead.
- Omitting identification numbers. Enter both the California SOS file number and FEIN to help ensure proper application of the payment.
- Stapling the payment to the voucher. Enclose it without staples.
- Sending a payment without sufficient funds. A penalty may apply if the bank returns the payment for insufficient funds.
Questions people ask
Why would an LLC make a tax deposit?
LLCs generally make tax deposits to stop underpayment interest from accruing when they expect a future tax liability for a specific taxable year.
Can the payment count as a tax deposit before the LLC files its return?
No. The FTB will consider the 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 one voucher cover more than one taxable year?
No. Submit a separate Form FTB 3578 and payment for each taxable year.
Where do I send a protest or appeal if I also make a tax deposit?
Mail the protest or appeal request to the PO box listed on the NPA or NOA. If paying by check or money order, mail the voucher and payment separately to the address listed under “How to file.”