What Is Form FTB 3582 and How Is It Used?

Form FTB 3582 is a payment voucher for individuals who file their California state income tax return electronically and owe a balance. It is a transmittal document that accompanies a payment made by check or money order. This ensures the Franchise Tax Board (FTB) correctly applies the mailed payment to the e-filed return, preventing processing delays or misapplication of funds.

When to Use Form FTB 3582

Before choosing to pay by mail, you must determine if you are required to pay electronically. California law mandates electronic payment if you make an estimate or extension payment exceeding $20,000 or file a return with a total tax liability over $80,000. Once this threshold is met, all subsequent payments must be made electronically to avoid a noncompliance penalty.

If you are not required to pay electronically, you may use Form FTB 3582. You must have filed your California income tax return (such as Form 540) electronically. This e-filed return must have resulted in a tax liability, and you must choose to pay this balance by mailing a check or money order.

While other payment options exist, such as online payments through the FTB’s Web Pay service, this form is exclusively for those who choose the mail-in route. You can also pay by credit card, though these payments are processed by a third-party vendor which charges a convenience fee.

Information Needed to Complete the Voucher

To complete Form FTB 3582, you must use information that precisely matches what was submitted on your e-filed tax return. This includes the full names of the primary taxpayer and spouse, if filing jointly, along with their Social Security Numbers (SSNs) or Individual Taxpayer Identification Numbers (ITINs). The current mailing address shown on the tax return is also required.

You must also clearly indicate the tax year for which the payment is being made and the exact dollar amount of the payment. This information should be transferred carefully onto the voucher, which can be downloaded from the FTB’s website. If your tax preparer or software provided a pre-filled voucher, verify that all information is correct before proceeding.

How to Submit Your Payment

Your check or money order must be made payable to the “Franchise Tax Board.” To ensure proper credit, write your Social Security Number or ITIN, the tax year, and the form number of your return (e.g., “2024 Form 540”) on the memo line of the check or money order.

Detach the completed Form FTB 3582 from any other pages. Place the voucher and your payment in the same envelope, but do not staple the check or money order to the payment voucher.

Mail the payment to the following address:

FRANCHISE TAX BOARD
PO BOX 942867
SACRAMENTO CA 94267-0008