California Pending Audit Tax Deposit for Limited Liability Companies

Pending Audit Tax Deposit for Limited Liability Companies
2023 Instructions for Form FTB 3578 Pending Audit Tax Deposit Voucher for Limited Liability Companies (LLCs)
Instructions for Form FTB 3578

Pending Audit Tax Deposit Voucher for Limited Liability Companies (LLCs)

General Information
The Franchise Tax Board (FTB) receives tax deposits from Limited
Liability Companies (LLCs) who previously filed their tax returns and
expect to owe a future tax liability for a specific taxable year. In general,
LLCs make tax deposits to stop the accrual of underpayment interest.
The FTB will consider the LLC’s payment as a tax deposit only if the
LLC 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 3578, Pending Audit Tax Deposit Voucher for LLCs, to
make a tax deposit payment for a previously filed tax return if the LLC
anticipates owing an additional California fee or tax for its nonconsenting
nonresident members 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 LLC’s annual tax, LLC fee, or for
automatic extension. Instead, use form FTB 3522, LLC Tax Voucher;
form FTB 3536, Estimated Fee for LLCs; or form FTB 3537, Payment for
Automatic Extension for LLCs.
If there is a final balance due on the LLC’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
LLCs can make payments electronically at the FTB’s website using
Web Pay for Businesses. LLCs 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 3578.

Credit Card
LLCs 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 3578.

Instructions
Submit a separate form FTB 3578 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.
DETACH HERE

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 the timely and proper application of the payment to the LLC’s
account, enter the California Secretary of State (SOS) file number
(assigned upon registration with the SOS), 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 SOS file number, FEIN, the taxable year
the voucher is being submitted for, and “FTB 3578.” 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 LLC 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 LLC 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 LLC ANNUAL TAX OR FOR AUTOMATIC EXTENSION

DETACH HERE
CALIFORNIA FORM

TAXABLE YEAR

3578 (LLC)

Pending Audit Tax Deposit Voucher for LLCs
For calendar year _____ or fiscal year beginning (mm/dd/yyyy)
Payment due to: □ Federal audit □ California audit □ Other

, and ending (mm/dd/yyyy)

.

Limited liability company name

California Secretary of State (SOS) file number

DBA

FEIN

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

State

Telephone

DO NOT USE THIS VOUCHER TO PAY LLC ANNUAL
TAX, LLC FEE, OR FOR AUTOMATIC EXTENSION

If Paid Electronically, Do Not Mail This Voucher

6161233

ZIP code

Amount of payment

. 00
FTB 3578

2023