California Pending Audit Tax Deposit Voucher for LPs, LLPs, and REMICs

Pending Audit Tax Deposit Voucher for LPs, LLPs, and REMICs
2023 Instructions for Form FTB 3579 Pending Audit Tax Deposit Voucher for LPs, LLPs, and REMICs
Instructions for Form FTB 3579

Pending Audit Tax Deposit Voucher for LPs, LLPs, and REMICs

General Information
The Franchise Tax Board (FTB) receives tax deposits from Limited
Partnerships (LPs), Limited Liability Partnerships (LLPs), and Real Estate
Mortgage Investment Conduits (REMICs) who previously filed their
tax returns and expect to owe a future tax liability for a specific taxable
year. In general, LPs, LLPs, and REMICs make tax deposits to stop the
accrual of underpayment interest. The FTB will consider the LP’s, LLP’s,
or REMIC’s payment as a tax deposit only if the LP, LLP, or REMIC 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 3579, Pending Audit Tax Deposit Voucher for LPs, LLPs,
and REMICs, to make a tax deposit payment for a previously filed tax
return if the LP, LLP, or REMIC anticipates owing an additional California
tax for its partners 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 to pay the automatic extension for the LP, LLP,
or REMIC. Instead, use form FTB 3538, Payment for Automatic Extension
for LPs, LLPs, and REMICs.
If there is a final balance due on the LP’s, LLP’s, or REMIC’s 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.

Web Pay
LPs, LLPs, or REMICs can make payments electronically at the FTB’s
website using Web Pay for Businesses. An LP, LLP, or REMIC 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 3579.

Credit Card
LPs, LLPs, and REMICs can use a Discover, MasterCard, Visa, or American
Express Card to pay business taxes. Go to officialpayments.com. ACI
Payments, Inc. (formerly Official Payments) charges a convenience fee
for using this service. If paying by credit card, do not file form FTB 3579.

Instructions
Submit a separate form FTB 3579 and payment for each taxable year.
Enter all the information requested on the tax deposit voucher below
using black or blue ink.
DETACH HERE
TAXABLE YEAR

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 an additional tax due to a federal audit, a state
audit, or other reason.
To ensure timely and proper application of the payment to the LP’s, LLP’s,
or REMIC’s account, enter the federal employer identification number
(FEIN), the California Secretary of State (SOS) file number (assigned
upon registration with the SOS), 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 the FEIN, California SOS file number, the taxable year
the voucher is being submitted for, and “FTB 3579.” A penalty may be
imposed if the payment is returned by the bank for insufficient funds.
Make all checks or money orders payable in U.S. dollars and drawn
against a U.S. financial institution.

When to File
If the LP, LLP, or REMIC 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 the 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 with
check or money order, to the address listed under Where to File.
If the LP, LLP, or REMIC is filing an amended tax return to report a federal
adjustment, do not use the voucher below. Attach the check or money
order to the amended return.

Where to File
Enclose, but do not staple, the check or money order with the voucher
and mail to the address below:
FRANCHISE TAX BOARD
PO BOX 942857
SACRAMENTO CA 94257-0531

DO NOT USE THIS VOUCHER TO PAY FOR AUTOMATIC EXTENSION FOR LP, LLP, or REMIC

Pending Audit Tax Deposit Voucher
for LPs, LLPs, and REMICs

For calendar year _____ or fiscal year beginning (mm/dd/yyyy) 	
Payment due to:
LP, LLP, or REMIC name

◻  Federal audit ◻  California audit ◻

DETACH HERE
CALIFORNIA FORM

3579
, and ending (mm/dd/yyyy) 	

.

Other

DBA

FEIN
California Secretary of State (SOS) file number

Address (suite, room, PO box, or PMB no.)
City

State

Telephone

DO NOT USE THIS VOUCHER TO PAY FOR
AUTOMATIC EXTENSION FOR LP, LLP, or REMIC

If Paid Electronically, Do Not Mail This Voucher

6171233

ZIP code

Amount of payment

. 00
FTB 3579  2023