California Pending Audit Tax Deposit Voucher for Individuals

Pending Audit Tax Deposit Voucher for Individuals
2022, Instructions for Form FTB 3576 | Pending Audit Tax Deposit Voucher for Individuals
Instructions for Form FTB 3576

Pending Audit Tax Deposit Voucher for Individuals	

General Information
Registered Domestic Partners (RDP) – For purposes of California income tax,
references to a spouse, husband, or wife also refer to a California RDP, unless
otherwise specified. When we use the initials RDP, they refer to both a California
registered domestic “partner” and a California registered domestic “partnership,”
as applicable. For more information on RDPs, get FTB Pub. 737, Tax Information
for Registered Domestic Partners.
The Franchise Tax Board (FTB) receives tax deposits from individuals who
previously filed their tax returns and expect to owe a future tax liability for a
specific taxable year. In general, individuals make tax deposits to stop the accrual
of underpayment interest. The FTB will consider your payment as a tax deposit
only if you have filed a return for that taxable year. For more information, go to
ftb.ca.gov and search for FTB Notice 2005-6.

Purpose
Use form FTB 3576, Pending Audit Tax Deposit Voucher for Individuals, to make
a tax deposit payment for a previously filed tax return if you anticipate owing an
additional California tax due to a federal audit, a state audit, or other reason. See
When to File, for more information. Use the voucher below if paying with a check
or money order payment only.
Do not use this voucher if you are paying your estimated tax or for automatic
extension. Instead, use Form 540-ES, Estimated Tax for Individuals, or form
FTB 3519, Payment for Automatic Extension for Individuals.
If there is a final balance due on your account, the FTB will first apply the payment
to satisfy any final balance due for the same taxable year. Any remaining amount
will be held as a tax deposit.

Mandatory Electronic Payments
If you are required to make payments electronically, you must also remit the
tax deposit payment electronically. Do not mail the tax deposit voucher. If you
are required to pay electronically, you may use Web Pay and be considered
in compliance with that requirement. For more information about mandatory
electronic payments, go to ftb.ca.gov/e-pay.

Individuals can make payments electronically at the FTB’s website using Web Pay
for Individuals. Taxpayers can make an immediate payment or schedule payments
up to a year in advance. Go to ftb.ca.gov/pay for more information. If paying
electronically, do not file form FTB 3576.

Instructions
Submit a separate form FTB 3576 and payment for each taxable year.
Enter all the information requested on the tax deposit voucher using black or
blue ink.

TAXABLE YEAR

When to File
If you received a Notice of Proposed Assessment (NPA) or Notice of Action (NOA)
and will:
•	 Protest or appeal the notice within the period explained in the notice
•	 Make a tax deposit payment to stop the accumulation of interest
Then do both of the following:
•	 Mail your protest or appeal request to the PO box listed on the NPA or NOA.
•	 Mail the tax deposit voucher below with the payment, if paying by check or
money order, to the address listed under Where to File.
If you are filing an amended tax return to report a federal adjustment, do not use the
voucher below. Attach the payment to the amended return.

Where to File

Web Pay

DETACH HERE

Enter the four-digit taxable year in the box at the top of the voucher and complete
the first line as applicable.
Payment due to – Check the box to identify whether the payment is being made
in anticipation of additional tax due to a federal audit, a state audit, or other
reason.
To ensure timely and proper application of the payment to your account, enter
the social security numbers (SSN), or individual taxpayer identification
numbers (ITIN), and the amount of the payment in the spaces provided.
Private Mail Box (PMB) – Include the PMB in the address field. Write “PMB”
first, then the box number. Example: 111 Main Street PMB 123.
Check or Money Order – Using black or blue ink, make the check or money order
payable to the “Franchise Tax Board.” On the check or money order, write your
SSN or ITIN, the taxable year the voucher is being submitted for, and “FTB 3576.”
A penalty may be imposed if the payment is returned by your bank for insufficient
funds. Make all checks or money orders payable in U.S. dollars and drawn against
a U.S. financial institution.

Enclose, but do not staple, the check or money order with the voucher and mail to
the address below:
FRANCHISE TAX BOARD
PO BOX 942867
SACRAMENTO CA 94267-0008

Franchise Tax Board Privacy Notice on
Collection
Our privacy notice can be found in annual tax booklets or online. Go to
ftb.ca.gov/privacy to learn about our privacy policy statement, or go to
ftb.ca.gov/forms and search for 1131 to locate FTB 1131 EN-SP,
Franchise Tax Board Privacy Notice on Collection – Aviso de Privacidad del
Franchise Tax Board sobre la Recaudación. To request this notice by mail,
call 800.338.0505 and enter form code 948 when instructed.

DO NOT USE THIS VOUCHER TO PAY ESTIMATED TAX OR FOR AUTOMATIC EXTENSION

Caution: You may be required to pay electronically. See instructions.

Pending Audit Tax Deposit Voucher
for Individuals

Fiscal year filers, enter year ending month (mm) 	
Payment due to:  □  Federal audit  □  California audit 
Your first name	

Initial	 Last name	

If joint payment, spouse’s/RDP’s first name	

Initial	 Last name	

year (yyyy) 	
□ Other

DETACH HERE
CALIFORNIA FORM

3576 (PIT)
.
Your SSN or ITIN
Spouse’s/RDP’s SSN or ITIN

Address (number and street, PO box, or PMB no.)	

Apt. no./Ste. no.

City	

State	 ZIP code

Amount of payment

DO NOT USE THIS VOUCHER TO PAY ESTIMATED
TAX OR FOR AUTOMATIC EXTENSION.
For Privacy Notice, get FTB 1131 EN-SP.

. 00
1241233

FTB 3576  2023