Form FTB 3582: California Payment Voucher for Individual e-filed Returns

Enter Your first name, Initial, Last name and Your SSN or ITIN.

If joint payment, enter the spouse's/RDP's first name, Initial, Last name and Spouse's/RDP's SSN or ITIN.

Enter the Address (number and street, PO box, or PMB no.) and the Apt. no./Ste. no.

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

Enter the City, State and ZIP code. If you have a foreign address, see instructions.

Foreign Address: If you have a foreign address, follow the country's practice for entering the city, county, province, state, country, and postal code, as applicable, in the appropriate boxes. Do not abbreviate the country name.

Enter the Amount of payment.

Check or Money Order: You can pay the balance due with a check or money order using the voucher.

Is your form FTB 3582 preprinted with your information? Yes. Go to number 1. No. Go to number 2.

1. Verify that your name(s), address, social security number(s) (SSNs) or individual taxpayer identification number(s) (ITINs), and amount of payment are correct before you write your check or money order. If you need to make a change, use a black or blue ink pen to draw a line through the incorrect information and clearly print the new information. Then go to number 3.

2. If a balance is due, complete the voucher. Print your name(s), address, SSNs or ITINs, and amount of payment in the designated space. Using black or blue ink, print all names and words in CAPITAL LETTERS.

Scanning machines may not be able to read other colors of ink or pencil.

The information on form FTB 3582 should match the information that was electronically transmitted to the FTB and the information printed on the paper copy of your 2025 Form 540, California Resident Income Tax Return; Form 540 2EZ, California Resident Income Tax Return; or Form 540NR, California Nonresident or Part-Year Resident Income Tax Return.

3. Using black or blue ink, make your check or money order payable to “Franchise Tax Board.” Do not send cash. Write your SSN or ITIN and “2025 FTB 3582” on the check or money order. Make all checks or money orders payable in U.S. dollars and drawn against a U.S. financial institution.

4. Detach the payment voucher, only if an amount is due. Enclose, but do not staple, your payment with the voucher and mail to: FRANCHISE TAX BOARD PO BOX 942867 SACRAMENTO CA 94267-0008

Do not mail a paper copy of your tax return to the FTB with the payment voucher. Keep it for your records.

Mailing a paper copy of your e-filed tax return may cause a delay in processing.

Web Pay: Pay the amount you owe using the FTB's secure online payment service. Go to ftb.ca.gov/pay. If you pay online, do not complete or mail the voucher.

Credit Card: Use your major credit card. Call 800.272.9829 or go to officialpayments.com, use code 1555. ACI Payments, Inc. (formerly Official Payments) charges a convenience fee for using this service. If you pay by credit card, do not complete or mail the voucher.

You are required to remit all your payments electronically once you make an estimate or extension payment exceeding $20,000 or you file an original tax return with a total tax liability over $80,000 (checked November 8, 2026). Once you meet this threshold, all subsequent payments regardless of amount, tax type, or taxable year must be remitted electronically. The first payment that would trigger the mandatory e-pay requirement does not have to be made electronically. Individuals that do not send the payment electronically will be subject to a 1% noncompliance penalty. Electronic payments can be made using Web Pay on Franchise Tax Board's (FTB's) website, electronic funds withdrawal as part of the e-file return, or your credit card. For more information or to obtain the waiver form, go to ftb.ca.gov/e-pay.

If you cannot pay the full amount you owe by April 15, 2026, pay as much as you can when you mail in form FTB 3582 to minimize additional charges. To request monthly payments, file form FTB 3567, Installment Agreement Request. To get form FTB 3567, go to ftb.ca.gov and search for installment agreement or call 800.338.0505 and follow the recorded instructions. Enter code 949 when instructed.

The FTB may waive the late payment penalty based on reasonable cause. Reasonable cause is presumed when 90% of the tax shown on the return is paid by the original due date of the return. However, the imposition of interest is mandatory.

If, after April 15, 2026, you find that your estimate of tax due was too low, pay the additional tax as soon as possible to avoid or minimize further accumulation of penalties and interest. Pay your additional tax online with Web Pay or with another form FTB 3582.

When to Make Your Payment: If you have a balance due on your 2025 tax return, mail form FTB 3582 to the FTB with your payment for the full amount by April 15, 2026. When the due date falls on a weekend or holiday, the deadline to file and pay without penalty is extended to the next business day.

If you fail to pay your total tax liability by April 15, 2026, you will incur a late payment penalty plus interest. If you do not file your tax return by October 15, 2026, you will incur a late filing penalty plus interest from the original due date of the tax return.

If you do not have a balance due, do not complete or mail the voucher.