3581: Tax Deposit Refund and Transfer Request (2024)
California · FTB · Used for tax years 2024
California Form FTB 3581 requests a refund or transfer of all or part of a tax deposit, or conversion of a pending deficiency protest or appeal to a claim for refund. It records the type of tax, deposit amount, payment date, and requested action.
Who files this form
Use Form FTB 3581 if you want to:
- Request a refund of all or part of a tax deposit.
- Transfer all or part of a tax deposit to another taxable year.
- Convert a pending deficiency protest or appeal to a claim for refund.
The form covers personal income tax, corporate tax, LLC fees, and LP, LLP, or REMIC annual tax.
What you'll need
Have the following information ready to complete the form:
- The taxable year and any applicable fiscal-year beginning and ending dates.
- Name(s) as shown on the tax return and mailing address.
- Applicable SSNs or ITINs, California corporation number, California Secretary of State file number, or FEIN.
- The type of tax, tax deposit payment amount, and payment date.
- The action requested, refund amount, and any transfer amount and destination taxable year.
The form asks for the signature, title, and date of the individual, owner, officer, or authorized representative. For a joint return, it also asks for the spouse’s or registered domestic partner’s signature and date.
How to file
Complete all applicable fields and mark the requested action. Submit a separate Form FTB 3581 for each taxable year.
Individuals: mail the form to:
FRANCHISE TAX BOARD
PO BOX 942840
SACRAMENTO CA 94240-0040
Corporations, LPs, LLPs, REMICs, and LLCs: mail the form to:
FRANCHISE TAX BOARD
PO BOX 942857
SACRAMENTO CA 94257-0500
To convert a pending deficiency protest or appeal to a refund claim, file a separate Form FTB 3581 for that taxable year and check “Convert deficiency administrative action to action on a refund claim.” This satisfies the written statement requirement.
Common mistakes
- Leaving out applicable information. The form says complete information helps ensure a timely response and proper application of your request.
- Omitting the four-digit taxable year at the top or failing to complete the first line as applicable.
- Leaving out applicable taxpayer identification numbers, deposit amounts, refund amounts, or transfer amounts.
- Forgetting to mark the requested action or identify the destination taxable year for a transfer.
- Using one form for multiple taxable years. Submit a separate form for each year.
- Leaving a private mailbox number out of the address. Write “PMB” before the box number.
- Forging a spouse’s or registered domestic partner’s signature. The form warns that this is unlawful.
Questions people ask
Can I request a refund or transfer of only part of my deposit?
Yes. Form FTB 3581 allows you to request a refund or transfer of all or part of a tax deposit.
When can I request a refund or transfer?
In general, you can request one at any time before the Franchise Tax Board applies the deposit to satisfy a final tax liability.
What happens when I ask to convert a pending deficiency dispute to a refund claim?
The FTB will finalize the deficiency and apply the tax deposit toward it, including interest and any applicable amnesty penalty.
What if my deposit does not cover the final deficiency amount?
If the deposit does not cover the final deficiency, including penalties, fees, and interest, the claim becomes an informal claim. You will receive a bill for the balance. The FTB cannot act on the claim until that taxable year’s tax liability is fully paid. The six-month “deemed denial” period does not start until the liability is fully paid and the informal claim is perfected.
Do references to a spouse include a registered domestic partner?
Yes. For California income tax purposes, references to a spouse, husband, or wife also refer to a California registered domestic partner unless otherwise specified.