California Pending Audit Tax Deposit Voucher for Corporations

Pending Audit Tax Deposit Voucher for Corporations
2023 Instructions for Form FTB 3577 Pending Audit Tax Deposit Voucher for Corporations
Instructions for Form FTB 3577

Pending Audit Tax Deposit Voucher for Corporations

General Information

Instructions

Use form FTB 3577, Pending Audit Tax Deposit Voucher for
Corporations, to make a tax deposit payment for a previously filed tax
return if the corporation anticipates 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 to pay the corporation estimated tax or
for automatic extension. Instead, use Form 100-ES, Corporation
Estimated Tax, or form FTB 3539, Payment for Automatic Extension for
Corporations and Exempt Organizations.
If there is a final balance due on the corporation’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.

Submit a separate form FTB 3577 and payment for each taxable year.
Enter all the information requested on the tax deposit voucher using
black or blue ink.
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 the
corporation account, enter the California corporation number, the federal
employer identification number (FEIN), 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 California corporation number or FEIN, the
taxable year the voucher is being submitted for, and “FTB 3577.” 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.

Electronic Payment

When to File

The Franchise Tax Board (FTB) receives tax deposits from corporations
who previously filed their tax returns and expect to owe a future tax
liability for a specific taxable year. In general, corporations make
tax deposits to stop the accrual of underpayment interest. The FTB
will consider the corporation’s payment as a tax deposit only if the
corporation filed a return for that taxable year. For more information, go
to ftb.ca.gov and search for FTB Notice 2005-6.

Purpose

Electronic Funds Transfer (EFT)

If the corporation is required to make payments through EFT, the
corporation must also remit the tax deposit payment through EFT.
Use EFT tax type code 02512. Do not mail the tax deposit voucher. For
more information, go to ftb.ca.gov and search for eft.
Corporations required to remit payments electronically may use
Web Pay or a credit card and be considered in compliance with EFT
requirements.

Web Pay

Corporations can make payments electronically at the FTB’s website
using Web Pay for Businesses. Corporations 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 3577.

Credit Card

Corporations 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 3577.

DETACH HERE

If the corporation 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 by
check or money order, to the address listed under Where to File.
If the corporation is 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

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 ESTIMATED TAX OR FOR AUTOMATIC EXTENSION

DETACH HERE

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

Pending Audit Tax Deposit Voucher
for Corporations

For calendar year _____ or fiscal year beginning (mm/dd/yyyy)
Payment due to:
Corporation name

◻

Federal audit

◻

California audit

◻

CALIFORNIA FORM

3577 (CORP)
, and ending (mm/dd/yyyy)

Other
California corporation no.

Address (suite, room, or PMB no.)

FEIN

City

State

Telephone

If Paid Electronically, Do Not Mail This Voucher

.

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

6151233

ZIP code

Amount of payment

. 00
FTB 3577 2023