3586: Payment Voucher for Corps and Exempt Orgs e-filed Returns (2025)

California · FTB · Used for tax years 2025

California Form FTB 3586 is a payment voucher for corporations and exempt organizations with electronically filed 2025 tax returns. It identifies the organization, the return being paid, and the payment amount submitted by check or money order.

Who files this form

Use Form FTB 3586 to pay tax due only if the corporation or exempt organization meets all four conditions:

  • It files its tax return electronically.
  • It has a balance due.
  • It pays by check or money order.
  • It is not required to pay electronically.

An LLC that elects to be taxed as a corporation for federal tax purposes must follow the corporation instructions. When using this voucher, it must enter its FEIN and California Secretary of State (SOS) file number, if applicable.

Corporations and exempt organizations generally must make all subsequent payments electronically after making an estimated tax or extension payment over $20,000, or having total tax liability over $80,000. The first payment that triggers the requirement does not have to be electronic.

When it's due

For 2025 calendar-year returns, the text prints these payment dates:

  • Form 100 or 100W: April 15, 2026.
  • Form 100S: The voucher says to file and pay by March 16, 2026. The payment due-date table lists March 15, 2026. The instructions also state that a weekend or holiday deadline moves to the next business day.
  • Form 100 for farmers’ cooperatives: September 15, 2026.
  • Form 109, generally: May 15, 2026.
  • Form 109 for an employee’s trust under IRC 401(a) or an IRA: April 15, 2026.
  • Form 199: May 15, 2026.

For 2025 fiscal-year returns, the printed payment deadlines are measured from the close of the taxable year:

  • Form 100 or 100W: 15th day of the 4th month.
  • Form 100S: 15th day of the 3rd month.
  • Form 100 for farmers’ cooperatives: 15th day of the 9th month.
  • Form 109, generally, and Form 199: 15th day of the 5th month.
  • Form 109 for an employee’s trust under IRC 401(a) or an IRA: 15th day of the 4th month.

When a due date falls on a weekend or holiday, the deadline to file and pay without penalty extends to the next business day.

What you'll need

Have these items and details ready:

  • Form FTB 3586 for 2025.
  • The corporation’s or exempt organization’s name, address, and telephone number.
  • Its California corporation number, FEIN, and California SOS file number, as applicable.
  • The payment amount, return form type, and fiscal-year beginning and ending dates if applicable.
  • The information from the electronically filed 2025 return and its paper copy, so you can check that the voucher matches.
  • A check or money order in U.S. dollars drawn against a U.S. financial institution.

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

How to file

This voucher accompanies a check or money order for an electronically filed return.

  1. Check any preprinted information. Use black or blue ink to cross out incorrect information and clearly print the correction.
  2. If the voucher is blank, complete it in black or blue ink. Print the organization’s name and address in CAPITAL LETTERS. Include “PMB” followed by the box number if the address uses a private mailbox.
  3. Make sure the voucher information matches the electronically transmitted return and the paper copy of the 2025 return.
  4. Using black or blue ink, make the check or money order payable to Franchise Tax Board. Write the California corporation number, FEIN, California SOS file number, and “2025 FTB 3586” on it.
  5. Enclose the payment with the voucher, but do not staple them together. Mail to:

FRANCHISE TAX BOARD

PO BOX 942857

SACRAMENTO CA 94257-0531

For electronic payment, Web Pay for Businesses is available through ftb.ca.gov/pay. It allows immediate payments or payments scheduled up to a year ahead. The text also permits electronic funds withdrawal and credit card payments as described in its electronic payment instructions.

Do not mail the voucher if you pay electronically or have no payment due.

Common mistakes

  • Mailing a paper tax return with the payment. Keep the return for your records instead.
  • Mailing a voucher when no payment is due or when paying electronically. The text says not to mail it in either case.
  • Using ink other than black or blue. Scanning machines may not be able to read other colors.
  • Leaving incorrect or mismatched information on the voucher. Verify the details and make sure they match the electronically filed return.
  • Stapling the payment to the voucher. Enclose them together without staples.
  • Paying by a nonelectronic method when electronic payment is required. A 10% non-compliance penalty applies.
  • Sending a payment that the bank returns for insufficient funds. A penalty may apply.
  • Paying late. Failure to pay the total tax liability by the original due date results in a late payment penalty plus interest. The FTB may waive the penalty for reasonable cause, but interest is mandatory.

Questions people ask

Do I send Form FTB 3586 if I pay online?

No. If you pay electronically, do not mail the payment voucher.

Can I schedule a payment in advance?

Yes. Web Pay for Businesses allows immediate payments or payments scheduled up to a year in advance. Visit ftb.ca.gov/pay for more information.

Should I include a copy of my tax return?

No. Do not mail a paper copy of the tax return to the FTB with this voucher. Keep it for the organization’s records.

What if my LLC is taxed as a corporation but is not registered with the California SOS?

The FTB will assign an identification number and notify the LLC after receiving its first estimated tax payment, first tax payment, or first tax return. An LLC that is qualified or registered to do business in California retains its current California SOS number.

Official sources

All versions of 3586