3582-X: Payment Voucher for Individual e-filed Amended Returns (2024)
California · FTB · Used for tax years 2024
California Form FTB 3582X is a payment voucher for 2024 individual amended tax returns filed electronically. It identifies the taxpayer and the amount paid by check or money order.
Who files this form
Use the 2024 Form FTB 3582X only if both apply:
- You filed your amended tax return electronically.
- You have a balance due and are paying by check or money order.
Do not complete or mail this voucher if you have no balance due or pay online or by credit card.
You must make payments electronically once you make an estimate or extension payment exceeding $20,000 or file an original return with total tax liability over $80,000. The first payment that triggers this requirement does not have to be electronic, but all subsequent payments must be electronic, regardless of amount, tax type, or taxable year. Individuals who do not comply are subject to a 1% penalty. See ftb.ca.gov/e-pay for more information or the waiver form.
When it's due
For tax year 2024, the instructions state that failure to pay your total tax liability by April 15, 2025, results in a late payment penalty plus interest.
If you discover after April 15, 2025, that your estimated tax due was too low, pay the additional tax as soon as possible to avoid or minimize further penalties and interest.
What you'll need
Have these items and details ready:
- Your name, address, and Social Security number (SSN) or individual taxpayer identification number (ITIN).
- Your spouse’s or registered domestic partner’s name and SSN or ITIN, if making a joint payment.
- The amount you are paying.
- Your paper copy of the 2024 amended Form 540, 540 2EZ, or 540NR, so you can match the voucher to your return and electronically transmitted information.
- A check or money order payable in U.S. dollars and drawn against a U.S. financial institution.
Keep the paper copy of your amended return for your records. Do not mail it with the voucher.
How to file
For a check or money order payment on your 2024 e-filed amended return:
- Check any preprinted information. Correct errors with a black or blue ink pen by crossing out the incorrect information and clearly printing the replacement.
- If the voucher is not preprinted, enter your names, address, SSNs or ITINs, and payment amount. Use black or blue ink and print names and words in CAPITAL LETTERS. Match the information on your e-filed amended return.
- Make your check or money order payable to Franchise Tax Board using black or blue ink. Write your SSN or ITIN and “2024 FTB 3582X” on it. Do not send cash.
- Detach the voucher and enclose your payment without stapling it. Mail to:
FRANCHISE TAX BOARD
PO BOX 942867
SACRAMENTO CA 94267-0008
Do not include a paper copy of your amended return.
Electronic payment options: Use Web Pay at ftb.ca.gov/pay, electronic funds withdrawal as part of the e-file return, or a credit card. For credit card payments, call 800.272.9829 or visit officialpayments.com and use code 1555. A convenience fee applies to credit card payments. Do not complete or mail the voucher if you pay online or by credit card.
Common mistakes
- Mailing an unnecessary voucher: Do not complete or mail it if no payment is due or if you pay online or by credit card.
- Ignoring mandatory electronic payment rules: You may be required to pay electronically. Noncompliance can result in a 1% penalty.
- Using pencil or another ink color: Use black or blue ink. Scanning machines may not read other colors or pencil.
- Entering mismatched information: The voucher should match your electronically transmitted information and the paper copy of your 2024 amended return.
- Sending cash or stapling the payment: Do neither. Enclose a check or money order with the voucher without staples.
- Mailing a paper copy of your amended return: Keep it for your records. Mailing it may delay processing.
- Leaving out address details: Include “PMB” before a private mailbox number. Do not abbreviate a foreign country’s name.
Questions people ask
Do I need this voucher if I pay online?
No. If you pay online or by credit card, do not complete or mail Form FTB 3582X.
What if I cannot pay the full balance?
Pay as much as you can when you mail the voucher to minimize additional charges. To request monthly payments, file Form FTB 3567, Installment Agreement Request. Find it at ftb.ca.gov by searching for “installment agreement,” or call 800.338.0505 and enter code 949 when instructed.
Should I mail my amended return with the payment?
No. Keep the paper copy for your records. Mailing a copy of your e-filed amended return may delay processing.
Can the late payment penalty be waived?
The FTB may waive the late payment penalty based on reasonable cause. The instructions say reasonable cause is presumed when 90% of the tax shown on the return is paid by the return’s original due date. Interest is mandatory.
What should I write on my check or money order?
Make it payable to “Franchise Tax Board” and write your SSN or ITIN and “2024 FTB 3582X” on it. Use black or blue ink. The payment must be in U.S. dollars and drawn against a U.S. financial institution.