California FTB Releases Instructions for Pending Audit Tax Deposit Voucher for Individuals

The California Franchise Tax Board (FTB) Dec. 1 released instructions for Form FTB 3576 Pending Audit Tax Deposit Voucher for Individuals for individual income tax purposes. The FTB stated that the form must be used to make a tax deposit payment for a previously filed tax return if the taxpayer anticipates owing an additional state tax due to a federal audit, state audit, or any other reason. The instructions include: 1) if a taxpayer is required to make payments electronically, he or she must also remit the tax deposit payment electronically; 2) a separate form and payment must be submitted ...