3582: Payment Voucher for Individual e-filed Returns (2024)

California · FTB · Used for tax years 2024

California Form FTB 3582 is a payment voucher for a balance due on a 2024 electronically filed individual income tax return. It identifies the taxpayer and the amount paid by check or money order.

Who files this form

Use Form FTB 3582 for tax year 2024 only if both apply:

  • You filed your California 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 owe nothing, pay online, or pay by credit card.

You may have to pay electronically. This requirement applies once you make an estimated tax or extension payment exceeding $20,000, or file an original return with total tax liability over $80,000. All subsequent payments must be electronic, regardless of amount, tax type, or tax year. The first payment that triggers the requirement does not have to be electronic. Individuals who do not comply are subject to a 1% penalty.

When it's due

  • April 15, 2025: For tax year 2024, the calendar-year filing and payment due date printed on the voucher. Mail Form FTB 3582 with your full balance due by this date. If you cannot pay in full, pay as much as you can to minimize additional charges.
  • October 15, 2025: For tax year 2024, the instructions warn that failing to file your return by this date results in a late filing penalty plus interest from the original due date.

Failure to pay your total 2024 tax liability by April 15, 2025 results in a late payment penalty plus interest. The later filing date does not change the printed payment deadline.

What you'll need

Have the following ready:

  • 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 2024 Form 540, Form 540 2EZ, or Form 540NR information. The voucher must match both your electronically transmitted information and your paper return copy.
  • A check or money order payable to “Franchise Tax Board,” in U.S. dollars and drawn against a U.S. financial institution.
  • A black or blue ink pen to complete or correct the voucher and write your payment.

Keep your paper tax return for your records. Do not mail it with the voucher.

How to file

Pay by mail after e-filing

  1. Check any preprinted names, address, SSNs or ITINs, and payment amount. Correct errors with black or blue ink by crossing out the incorrect information and clearly printing the replacement.
  2. If the voucher is not preprinted, enter the required information in black or blue ink. Print names and words in CAPITAL LETTERS.
  3. Make your check or money order payable to “Franchise Tax Board.” Write your SSN or ITIN and “2024 FTB 3582” on it. Do not send cash.
  4. Detach the voucher. Enclose your payment without stapling it to the voucher, and mail to:

FRANCHISE TAX BOARD

PO BOX 942867

SACRAMENTO CA 94267-0008

Do not include a paper copy of your e-filed return.

Electronic payment options

  • Web Pay: Go to ftb.ca.gov/pay. Do not complete or mail the voucher if you pay online.
  • Credit card: Call 800.272.9829 or go to officialpayments.com and use code 1555. A convenience fee applies. Do not complete or mail the voucher.
  • Electronic funds withdrawal: The instructions also list this as an electronic payment method available as part of the e-file return.

For information about mandatory electronic payments or to obtain a waiver form, visit ftb.ca.gov/e-pay.

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.
  • Mailing your paper tax return: This may delay processing of your e-filed return. Keep the paper copy for your records.
  • Using pencil or other ink colors: Scanning machines may not read them. Use black or blue ink.
  • Entering information that does not match your return: Verify your names, address, SSNs or ITINs, and payment amount.
  • Sending cash or stapling the payment: Do not send cash. Enclose your check or money order without stapling it to the voucher.
  • Leaving out address details: For a private mailbox, write “PMB” followed by the box number in the address field. For a foreign address, follow that country’s address format and do not abbreviate the country name.
  • Ignoring mandatory electronic payment rules: Individuals who are required to pay electronically but do not do so are subject to a 1% noncompliance penalty.

Questions people ask

Do I need this voucher if I already paid online?

No. Do not complete or mail Form FTB 3582 if you pay online or by credit card.

What if I cannot pay my full 2024 balance by April 15, 2025?

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.

What if I discover that I paid too little?

If you discover after April 15, 2025 that your estimated 2024 tax due was too low, pay the additional tax as soon as possible to avoid or minimize further penalties and interest. Use Web Pay or another Form FTB 3582.

Can the late payment penalty be waived?

The FTB may waive it based on reasonable cause. The instructions say reasonable cause is presumed when 90% of the tax shown on the return is paid by the original due date. Interest is still mandatory.

Should I include a copy of my tax return?

No. Keep your paper copy for your records. Mailing a paper copy of your e-filed return may delay processing.

Official sources

All versions of 3582