California Tax Deposit Refund and Transfer Request

Tax Deposit Refund and Transfer Request
2023 Form 3581 Tax Deposit Refund and Transfer Request
TAXABLE YEAR

CALIFORNIA FORM

Tax Deposit Refund and Transfer Request
For calendar year

or fiscal year beginning month (mm/dd/yyyy)

3581

, and ending (mm/dd/yyyy)

Name(s) as shown on tax return

.

Your SSN or ITIN
Spouse’s/RDP’s SSN or ITIN

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

FEIN

City

State

ZIP code

California corporation number
California Secretary of State (SOS) file number

Explanation of Requested Action. Indicate type of tax, tax deposit payment, and date of the payment. Also, make sure to mark the requested action. To transfer all or part
of a tax deposit payment to another taxable year, enter the amount and the taxable year it should be applied to.

Complete all applicable fields:
• Type of tax:

□ Personal income tax

□ Corporate tax

□ LLC fee

□ LP, LLP, REMIC annual tax

• Tax deposit payment $
• Date of payment:
• What is the requested action?

□ Refund

□ Transfer to another taxable year

□ Convert deficiency administrative action
to action on a refund claim.

• Amount to be refunded $
• Amount $

Sign
Here

to be transferred to

taxable year.

Signature of individual, owner, officer, or authorized representative and title

Date

If joint return, spouse’s/RDP’s signature (It is unlawful to forge a spouse’s/RDP’s signature.)

Date

General Information

Instructions

Purpose

To ensure timely response and proper application of your request, enter all the
applicable information requested on the form.
Make sure to enter the:
• Four-digit taxable year in the box at the top of the form, and complete the first
line as applicable.
• Social security number(s) (SSN) or individual taxpayer identification
number(s) (ITIN).
• California corporation number, California Secretary of State (SOS) file number,
or federal employer identification number (FEIN).
• Tax deposit payment, the amount to be refunded, and/or the amount to be
transferred to another taxable year.
Private Mail Box (PMB)
Include the PMB in the address field. Write “PMB” first, then the box number.
Example: 111 Main Street PMB 123.

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.
Use form FTB 3581, Tax Deposit Refund and Transfer Request, to:
• Request the refund of all or part of a tax deposit,
• Transfer all or part of a tax deposit, or
• Convert a pending deficiency protest or appeal to a claim for refund.
In general, you can request the refund or the transfer of a tax deposit at any
time before the Franchise Tax Board (FTB) applies the deposit amount to
satisfy a final tax liability.

Convert Pending Deficiency Action to a Claim
for Refund

If you use this form to transfer a tax deposit amount to another taxable year,
or if you have a tax deposit amount on account, and you wish to convert any
pending deficiency protest or appeal to a claim for refund before there is a final
tax liability for that taxable year, you must provide a statement in writing asking
the FTB to convert the administrative deficiency dispute to an administrative
claim dispute. To satisfy the written statement requirement, you must file a
separate form FTB 3581 for that taxable year and check the option that states:
“Convert deficiency administrative action to action on a refund claim.”
When the FTB receives form FTB 3581, the FTB will finalize the deficiency,
and apply the tax deposit amount toward your deficiency amount, including
interest and any amnesty penalty (if applicable). If the tax deposit amount is
not enough to pay the final deficiency amount, including penalties, fees, and
interest, the claim becomes an informal claim. You will receive a bill for the
remaining amount due. The FTB cannot act on the claim until the tax liability
for that taxable year is fully paid. The six-month “deemed denial” period does
not start to run until the tax liability for that taxable year is fully paid, and the
informal claim is a perfected claim.
For Privacy Notice, get FTB 1131 EN-SP.

Where to File
Submit a separate form FTB 3581 for each taxable year.
For individuals, mail this form to:
FRANCHISE TAX BOARD
PO BOX 942840
SACRAMENTO CA 94240-0040
For corporations, LPs, LLPs, REMICs, or LLCs, mail this form to:
FRANCHISE TAX BOARD
PO BOX 942857
SACRAMENTO CA 94257-0500
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.

8071233

FTB 3581  2023