3582-X: Payment Voucher for Individual e-filed Amended Returns (2025)
California · FTB · Used for tax years 2025
California Form FTB 3582X is a payment voucher for a balance due on a 2025 electronically filed amended individual income tax return. It lists your identifying information and payment amount and accompanies a check or money order.
Who files this form
Use Form FTB 3582X for tax year 2025 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 the voucher if you have no balance due or pay online or by credit card.
You must make payments electronically once you make an estimated tax 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. After that, all 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 a waiver form.
When it's due
For tax year 2025, pay your total tax liability by April 15, 2026 to avoid a late payment penalty and interest.
If you discover after April 15, 2026 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 ready:
- Your completed or preprinted 2025 Form FTB 3582X.
- Your name, address, SSN or ITIN, and payment amount. For a joint payment, include your spouse’s or registered domestic partner’s name and SSN or ITIN.
- Your paper copy of the 2025 amended Form 540, 540 2EZ, or 540NR, so you can check that the voucher matches both that copy and the information sent electronically to the FTB. Keep this copy for your records, rather than mailing it.
- A check or money order payable to “Franchise Tax Board,” in U.S. dollars and drawn against a U.S. financial institution.
How to file
This voucher is for a payment accompanying an electronically filed amended return.
- Check any preprinted names, address, SSNs or ITINs, and payment amount. Correct errors by drawing a line through the incorrect information and clearly printing the replacement in black or blue ink.
- If the voucher is blank, enter the required information in black or blue ink. Print names and words in CAPITAL LETTERS. Match the information on your e-filed amended return and its paper copy.
- Make your check or money order payable to “Franchise Tax Board” using black or blue ink. Write your SSN or ITIN and “2025 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 mail 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. Do not complete or mail the voucher when paying online or by credit card.
Common mistakes
- Mailing an unnecessary voucher: Do not complete or mail it if no balance is due or if you pay online or by credit card.
- Ignoring the electronic payment requirement: Check whether you must pay electronically before sending a check or money order.
- Using pencil or other ink colors: Use black or blue ink. Scanning machines may not read other colors or pencil.
- Entering information that does not match your return: The voucher should match the electronically transmitted information and your paper copy.
- Sending cash or stapling the payment: Do neither. Enclose the check or money order with the voucher.
- Mailing your amended return again: Keep the paper copy for your records. Mailing it may delay processing.
- Formatting an address incorrectly: Put “PMB” before a private mailbox number. For a foreign address, follow the country’s address practices and do not abbreviate the country 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 amount?
Pay as much as you can when mailing 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 send a paper copy of my amended return with the payment?
No. Keep it for your records. Mailing a paper copy of your e-filed amended return may delay processing.
Can the late payment penalty or interest be waived?
The FTB may waive the late payment penalty based on reasonable cause. Reasonable cause is presumed when 90% of the tax shown on the return is paid by the original due date. Interest is mandatory.