California Form 3581 – Fill Out and Use This PDF

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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

A Purpose

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.

BConvert 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 deiciency 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.

C How to Complete Form FTB 3581

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.

Registered Domestic Partners (RDP)

For purposes of California income tax, references to a spouse, husband, or wife also refers 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.

Private Mail Box (PMB)

Include the PMB in the address field. Write “PMB” first, then the box number. Example: 111 Main Street PMB 123.

D 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 94257-0540

For Privacy Notice, get form FTB 1131.

8071103

FTB 3581 C2 2010