3581: Tax Deposit Refund and Transfer Request (2025)
California · FTB · Used for tax years 2025
California Form 3581 requests a refund of all or part of a tax deposit, a transfer to another taxable year, 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 applicable calendar-year or fiscal-year information.
- Name(s) as shown on the tax return and your address.
- Applicable SSNs or ITINs, including your spouse’s or registered domestic partner’s information for a joint return.
- Applicable California corporation number, California Secretary of State file number, or federal employer identification number.
- The type of tax, tax deposit payment amount, and payment date.
- The requested refund amount or transfer amount and destination taxable year.
To convert a pending deficiency protest or appeal to a refund claim, file a separate Form FTB 3581 for that taxable year and check the conversion option. This satisfies the written statement requirement.
How to file
- Complete all applicable fields, including the four-digit taxable year at the top and the first line as applicable.
- Mark the type of tax and requested action. Enter the deposit amount and payment date, plus any refund or transfer details.
- Sign and date the form and provide your title, as applicable. For a joint return, your spouse or registered domestic partner must also sign and date it.
- Submit a separate Form FTB 3581 for each taxable year.
Individuals: mail to
FRANCHISE TAX BOARD
PO BOX 942840
SACRAMENTO CA 94240-0040
Corporations, LPs, LLPs, REMICs, or LLCs: mail to
FRANCHISE TAX BOARD
PO BOX 942857
SACRAMENTO CA 94257-0500
Common mistakes
- Leaving applicable fields blank. The form asks for complete information to help ensure a timely response and proper handling of your request.
- Omitting the four-digit taxable year, applicable identification numbers, deposit amount, or refund or transfer amounts.
- Forgetting to mark the requested action or specify 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 your address. Write “PMB” followed by the box number, such as “111 Main Street PMB 123.”
- Signing for your spouse or registered domestic partner. The form warns that forging their signature is unlawful.
Questions people ask
Can I request only part of my tax deposit back?
Yes. You can 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 either at any time before the Franchise Tax Board applies the deposit to satisfy a final tax liability.
How do I convert a pending deficiency protest or appeal to a refund claim?
If you have a tax deposit on account or are transferring one to the taxable year, file a separate Form FTB 3581 for that year before there is a final tax liability. Check “Convert deficiency administrative action to action on a refund claim.” This satisfies the written statement requirement.
What happens after I request that conversion?
The FTB will finalize the deficiency and apply the tax deposit toward it, including interest and any applicable amnesty penalty. If the deposit does not cover the final amount, including penalties, fees, and interest, the claim becomes an informal claim and you will receive a bill for the balance. The FTB cannot act on the claim until that year’s tax liability is fully paid. The six-month “deemed denial” period does not begin until the liability is fully paid and the informal claim is perfected.