California Payment Voucher for Individual e-filed Returns

Payment Voucher for Individual e-filed Returns
2023 Form FTB 3582  Payment Voucher for Individual e-filed Returns
2023 Instructions for Form FTB 3582
Payment Voucher for Individual e-filed Returns
General Information

Instructions

Use form FTB 3582, Payment Voucher for Individual e-filed Returns,
only if both of the following apply:
# You filed your tax return electronically.
# You have a balance due and pay with a check or money order.
If you do not have a balance due, do not complete or mail the voucher
below.
If you owe tax, choose one of the following payment options:
# Web Pay – Pay the amount you owe using our secure online
payment service. Go to ftb.ca.gov/pay. If you pay online, do not
complete or mail the voucher below.
# Credit Card – Use your major credit card. Call 800.272.9829 or go to
officialpayments.com, use code 1555. ACI Payments, Inc. (formerly
Official Payments) charges a convenience fee for using this service.
If you pay by credit card, do not complete or mail the voucher below.
# Check or Money Order – You can pay the balance due with a check
or money order using the voucher below.
Mandatory Electronic Payments
You are required to remit all your payments electronically once you
make an estimate or extension payment exceeding $20,000 or you file
an original tax return with a total tax liability over $80,000. Once you
meet this threshold, all subsequent payments regardless of amount, tax
type, or taxable year must be remitted electronically. The first payment
that would trigger the mandatory e-pay requirement does not have
to be made electronically. Individuals that do not send the payment
electronically will be subject to a 1% noncompliance penalty. Electronic
payments can be made using Web Pay on Franchise Tax Board's (FTB’s)
website, electronic funds withdrawal as part of the e-file return, or your
credit card. For more information or to obtain the waiver form, go to
ftb.ca.gov/e-pay.
Private Mail Box (PMB)
Include the PMB in the address field. Write “PMB” first, then the box
number. Example: 111 Main Street PMB 123.
Foreign Address
If you have a foreign address, follow the country’s practice for entering
the city, county, province, state, country, and postal code, as applicable,
in the appropriate boxes. Do not abbreviate the country name.

Is your form FTB 3582 preprinted with your information?
Yes. Go to number 1.
No. Go to number 2.
1. Verify that your name(s), address, social security number(s) (SSNs)
or individual taxpayer identification number(s) (ITINs), and amount
of payment are correct before you write your check or money order.
If you need to make a change, use a black or blue ink pen to draw
a line through the incorrect information and clearly print the new
information. Scanning machines may not be able to read other colors
of ink or pencil. Then go to number 3.
2. If no balance is due, do not complete or mail the voucher below. If
a balance is due, complete the voucher at the bottom of this page.
Print your name(s), address, SSNs or ITINs, and amount of payment
in the designated space. Using black or blue ink, print all names and
words in CAPITAL LETTERS. Scanning machines may not be able to
read other colors of ink or pencil.
The information on form FTB 3582 should match the information that
was electronically transmitted to the FTB and the information printed
on the paper copy of your 2023 Form 540, California Resident
Income Tax Return; Form 540 2EZ, California Resident Income Tax
Return; or Form 540NR, California Nonresident or Part-Year Resident
Income Tax Return.
3. Using black or blue ink, make your check or money order payable to
“Franchise Tax Board.” Do not send cash. Write your SSN or ITIN
and “2023 FTB 3582” on the check or money order. Make all checks
or money orders payable in U.S. dollars and drawn against a U.S.
­financial institution.
4. Detach the payment voucher from the bottom of this page, only if
an amount is due. Enclose, but do not staple, your payment with the
voucher and mail to:
FRANCHISE TAX BOARD
PO BOX 942867
SACRAMENTO CA 94267-0008
Do not mail a paper copy of your tax return to the FTB. Keep it for
your records. Mailing a paper copy of your e-filed tax return may
cause a delay in processing.
(continued on next page)

Save the stamp – pay online with Web Pay!
IF NO PAYMENT IS DUE, DO NOT MAIL THIS VOUCHER
CAUTION: You may be required to pay electronically. See instructions.
Calendar year – File and Pay by April 15, 2024
DETACH HERE

DETACH HERE

TAXABLE YEAR

2023

CALIFORNIA FORM

3582 (e-file)

Payment Voucher for Individual e-filed Returns

Your first name

Initial Last name

Your SSN or ITIN

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

Initial Last name

Spouse’s/RDP’s SSN or ITIN

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

Apt. no./Ste. no.

City (If you have a foreign address, see instructions)
IF NO PAYMENT IS DUE, DO NOT MAIL THIS VOUCHER.
IF AN AMOUNT IS DUE,
MAIL TO: FRANCHISE TAX BOARD
PO BOX 942867
SACRAMENTO CA 94267-0008
For Privacy Notice, get FTB 1131 EN-SP.

State

Do not mail a paper copy of your tax return
with this payment voucher. Mailing a paper
copy of your e-filed tax return may cause a
delay in processing.

1251233

ZIP code

Amount of payment

. 00
FTB 3582  2023

When to Make Your Payment
If you have a balance due on your 2023 tax return, mail form FTB 3582
to the FTB with your payment for the full amount by April 15, 2024.
(When the due date falls on a weekend or holiday, the deadline to file and
pay without penalty is extended to the next business day.)
If you cannot pay the full amount you owe by April 15, 2024, pay as
much as you can when you mail in form FTB 3582 to minimize additional
charges. To request monthly payments, file form FTB 3567, Installment
Agreement Request. To get form FTB 3567, go to ftb.ca.gov and search
for installment agreement or call 800.338.0505 and follow the recorded
instructions. Enter code 949 when instructed.

Penalties and Interest
If you fail to pay your total tax liability by April 15, 2024, you will incur
a late payment penalty plus interest. We may waive the late payment
penalty based on reasonable cause. Reasonable cause is presumed
when 90% of the tax shown on the return is paid by the original due
date of the return. However, the imposition of interest is mandatory. If,
after April 15, 2024, you find that your estimate of tax due was too low,
pay the additional tax as soon as possible to avoid or minimize further
accumulation of penalties and interest. Pay your additional tax online
with Web Pay or with another form FTB 3582. If you do not file your
tax return by October 15, 2024, you will incur a late filing penalty plus
interest from the original due date of the tax return.

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.

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FTB 3582 Instructions 2023