3582: Payment Voucher for Individual e-filed Returns (2025)
California · FTB · Used for tax years 2025
California Form FTB 3582 is a payment voucher for a balance due on an electronically filed 2025 individual income tax return. It identifies the taxpayer and payment amount and accompanies a check or money order sent to the Franchise Tax Board.
Who files this form
Use Form FTB 3582 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 have no balance due or you pay online or by credit card.
Check whether electronic payment is required. You must make all subsequent payments electronically once you make an estimated or extension payment exceeding $20,000 or file an original return with total tax liability over $80,000. This applies regardless of the later payment’s amount, tax type, or tax year. The first payment that triggers the requirement does not have to be electronic. Failure to comply is subject to a 1% penalty. See ftb.ca.gov/e-pay for more information or a waiver form.
When it's due
- April 15, 2026, for tax year 2025: The form lists this as the calendar-year filing and payment deadline. Mail Form FTB 3582 with payment of your full balance by this date. Unpaid tax is subject to a late payment penalty plus interest.
- October 15, 2026, for tax year 2025: The instructions warn that if you do not file your return by this date, you will incur a late filing penalty plus interest from the return’s original due date. This does not change the April payment deadline.
What you'll need
To prepare your mailed payment, have:
- Form FTB 3582 for 2025.
- 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 copy of your 2025 Form 540, Form 540 2EZ, or Form 540NR to check that the voucher information matches your electronically filed return.
- A check or money order in U.S. dollars, drawn against a U.S. financial institution.
Keep your tax return copy for your records. Do not mail it with the voucher.
How to file
Pay by mail
- Check any preprinted information. Correct errors with black or blue ink by crossing out the incorrect information and clearly printing the replacement.
- If the voucher is blank, enter your information and payment amount in black or blue ink. Print names and words in CAPITAL LETTERS. The information must match your electronically filed return.
- Make your check or money order payable to Franchise Tax Board using black or blue ink. Write your SSN or ITIN and 2025 FTB 3582 on it.
- 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 send cash or a paper copy of your tax return.
Electronic payment options
- Web Pay: Go to ftb.ca.gov/pay.
- Credit card: Call 800.272.9829 or visit officialpayments.com and use code 1555. A convenience fee applies.
- Electronic funds withdrawal: Available as part of the e-file return.
Do not complete or mail the voucher if you pay online or by credit card.
Common mistakes
- Mailing a paper copy of an e-filed return. This may delay processing. Keep the copy for your records.
- Sending an unnecessary voucher. Do not complete or mail it if no balance is due or you pay online or by credit card.
- Using pencil or other ink colors. Use black or blue ink because scanning machines may not read other colors or pencil.
- Leaving incorrect preprinted information. Verify names, address, SSNs or ITINs, and the payment amount before writing your payment.
- Sending cash or stapling the payment to the voucher. Neither is allowed by the instructions.
- Entering an address incorrectly. For a private mailbox, write “PMB” before the box number. For a foreign address, follow the country’s address practices and do not abbreviate the country name.
- Ignoring the electronic payment requirement. Individuals who do not comply are subject to a 1% penalty.
Questions people ask
What if I cannot pay my full 2025 balance by April 15, 2026?
Pay as much as you can when you mail Form FTB 3582 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 I owe more after April 15, 2026?
For your 2025 return, 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 or interest 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 original due date. Interest is mandatory.
Where can I find the FTB privacy notice?
Visit ftb.ca.gov/privacy, or go to ftb.ca.gov/forms and search for “1131” to find FTB 1131 EN-SP. To request the notice by mail, call 800.338.0505 and enter form code 948 when instructed.