3579: Pending Audit Tax Deposit Voucher for LPs, LLPs, and REMICs (2025)

California · FTB · Used for tax years 2025

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 taxable year, entity, payment amount, and reason for a tax deposit paid

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. The deposit is for additional California tax anticipated for their partners because of a federal audit, a state audit, or another reason.

The FTB treats a payment as a tax deposit only if the entity has filed a return for that taxable year. Tax deposits generally stop the accrual of underpayment interest.

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

What you'll need

To complete the voucher and payment, have:

  • The taxable year and applicable calendar-year or fiscal-year information.
  • 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 the reason for the deposit: 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 you are protesting or appealing a Notice of Proposed Assessment (NPA) or Notice of Action (NOA), use that notice to find the protest or appeal period and mailing address.

How to file

Pay by check or money order

  1. Complete a separate Form FTB 3579 and payment for each taxable year. Use black or blue ink.
  2. Enter the four-digit taxable year, complete the calendar-year or fiscal-year line as applicable, and check the reason for the payment.
  3. Fill in all requested information, including the FEIN, California SOS file number, and payment amount. If you use a private mailbox, write “PMB” followed by the box number in the address.
  4. Make the check or money order payable to the “Franchise Tax Board” using black or blue ink. Write the FEIN, California SOS file number, applicable taxable year, and “FTB 3579” on it.
  5. 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 while making a tax deposit, mail the protest or appeal 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. Do not file Form FTB 3579 when paying electronically.

You may also pay by Discover, MasterCard, Visa, or American Express at officialpayments.com. The service charges a convenience fee. Do not file Form FTB 3579 when paying 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. Attach the check or money order to the amended return instead.
  • Combining taxable years. Submit a separate voucher and payment for each taxable year.
  • Leaving out identifying information. Enter the FEIN, California SOS file number, and payment amount to help ensure timely and proper application of the payment.
  • Stapling the payment to the voucher. Enclose it without staples.
  • Paying with insufficient funds. A penalty may be imposed 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 my 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 the voucher also serve as my 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 address under “Where to File.” Protest or appeal within the period explained in the notice.

Can I use this voucher to pay for an automatic extension?

No. Use Form FTB 3538, Payment for Automatic Extension for LPs, LLPs, and REMICs.

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 3579