3579: Pending Audit Tax Deposit Voucher for LPs, LLPs, and REMICs (2024)
California · FTB · Used for tax years 2024
California Form FTB 3579 is a pending audit tax deposit voucher for limited partnerships (LPs), limited liability partnerships (LLPs), and real estate mortgage investment conduits (REMICs). It identifies the entity, taxable year, payment amount, and whether the anticipated additi
Who files this form
Form FTB 3579 is for limited partnerships (LPs), limited liability partnerships (LLPs), and real estate mortgage investment conduits (REMICs) making a tax deposit by check or money order for a previously filed tax return.
Use it when the entity expects to owe additional California tax for its partners because of a federal audit, a state audit, or another reason. Tax deposits generally stop underpayment interest from accumulating.
The FTB will treat a payment as a tax deposit only if the entity has filed a return for that taxable year. Do not file this voucher if paying electronically or by credit card.
What you'll need
Have the following information ready to complete the voucher:
- The four-digit taxable year and the applicable calendar year or fiscal-year beginning and ending dates.
- The entity's name, DBA, address, and telephone number.
- Its federal employer identification number (FEIN) and California Secretary of State (SOS) file number.
- The payment amount and whether the payment relates to a federal audit, California audit, or another reason.
For a mailed payment, include 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 the notice for the protest or appeal period and mailing address.
How to file
Pay by mail
- Complete all requested voucher information in black or blue ink. Use a separate voucher and payment for each taxable year.
- Enter the four-digit taxable year, complete the calendar-year or fiscal-year line as applicable, and check the reason for the payment.
- Include the FEIN, California SOS file number, and payment amount. If your address includes a private mailbox, write “PMB” followed by the box number.
- Make the check or money order payable to “Franchise Tax Board” in black or blue ink. Write the FEIN, California SOS file number, taxable year, and “FTB 3579” on it.
- 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 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 Businesses at ftb.ca.gov/pay to make an immediate payment or schedule payments up to a year in advance.
You may also pay by Discover, MasterCard, Visa, or American Express at officialpayments.com. A convenience fee applies.
Do not file Form FTB 3579 when paying electronically or by credit card.
Common mistakes
- Using this voucher for an automatic extension. Use Form FTB 3538 instead.
- Mailing the voucher after paying electronically or by credit card. Do not file Form FTB 3579 for those payments.
- Using the voucher with an amended return reporting a federal adjustment. Instead, attach the check or money order to the amended return.
- Combining taxable years. Submit a separate voucher and payment for each taxable year.
- Leaving out payment identifiers. Include the FEIN, California SOS file number, and payment amount on the voucher so the payment can be applied properly.
- Stapling the payment to the voucher. Enclose it without stapling.
- Paying with insufficient funds. A penalty may apply if the bank returns the payment for insufficient funds.
Questions people ask
Can I make a tax deposit before filing the return for that year?
The FTB will consider the payment a tax deposit only if you have filed a return for that taxable year.
What happens if the account 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 a tax deposit replace my protest or appeal request?
No. If you are protesting or appealing an NPA or NOA and making a deposit to stop interest, mail the protest or appeal request to the PO box on the notice. Mail the voucher and check or money order to the separate payment address listed under Where to File.
Can I 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 the voucher if you pay electronically.