California Form FTB 3582 is the Payment Voucher for Individual e-filed Returns that California taxpayers use to mail a check or money order to the Franchise Tax Board after they e-file their Form 540, 540 2EZ, or 540NR and still owe a balance. The voucher tells the FTB which taxpayer the payment belongs to so the money posts to the correct account, the correct tax year, and the correct return.
If you skip this voucher or fill it out wrong, your check can sit in a misapplied-payments queue for weeks while penalties and interest keep stacking against you. The FTB processes more than 20 million personal income tax returns each year, and a meaningful share of mailed payments arrive without a voucher or with mismatched information, which is exactly the problem this guide solves.
In this article, you will learn:
- 📝 How to fill out every line on the 2025 FTB 3582 voucher correctly the first time
- 💵 How to write a check the FTB will actually cash without delay
- 📅 The April 15, 2026 deadline and the penalties for missing it
- 🧾 Three full filled-out examples for single, joint, and part-year filers
- ⚠️ The top mistakes that trigger misapplied payments and how to avoid them
What the Form Is and Who Must File It
California Form FTB 3582 is a one-page payment voucher that travels with a paper check or money order to the Franchise Tax Board. It is required only when you e-filed your California individual income tax return and chose to pay your balance due by mail instead of by electronic funds withdrawal (EFW), Web Pay, or credit card. The voucher is authorized under California Revenue and Taxation Code section 19001, which requires every taxpayer to pay the full amount of tax owed on or before the original due date of the return.
You must file FTB 3582 if you e-filed Form 540, Form 540 2EZ, or Form 540NR for the 2025 tax year and you owe California a balance. You should not use this voucher if you filed a paper return, if you paid through Web Pay, if you authorized EFW inside your e-file software, or if you are paying an extension (use FTB 3519 instead). The 2024 revision of the form (used for the 2024 tax year filed in 2025, and again for tax year 2025 filed in 2026 unless the FTB releases a new revision) is the version this guide walks through.
The FTB is the only agency that receives this voucher. The Internal Revenue Service does not see it, your county tax collector does not see it, and your tax preparer does not file it for you unless you sign and pay separately. Mailing this voucher with your check is the legal act of paying your California tax under R&TC §19001.
Before You Start: Documents and Information You Need
Before you fill out a single box on FTB 3582, gather every document on the checklist below. Missing items are the number-one reason mailed payments get misapplied or returned.
- Your e-filed California Form 540, 540 2EZ, or 540NR for tax year 2025, because the balance due on that return is the exact amount you write on the voucher
- Your Social Security Number or ITIN, because the FTB matches the voucher to your return using this number
- Your spouse’s or RDP’s SSN or ITIN if you filed jointly, because both numbers must appear in the correct order
- Your current mailing address as it appears on the e-filed return, because address mismatches trigger manual review
- A printed or PDF copy of the federal acknowledgment (or your software’s California acceptance email), because that confirms the e-file was actually accepted before you mail the check
- A blank check or money order in U.S. funds drawn on a U.S. bank, because the FTB will not accept foreign checks or cash by mail
- A black or blue ink pen, because the FTB scans these vouchers and other ink colors can fail OCR
- A standard business envelope with a stamp, because the voucher and check must be mailed together to the Sacramento P.O. Box
If you are missing any of these items, do not guess. Pull your e-filed return from your tax software, request a transcript through MyFTB, or call the FTB at 800-852-5711 before you mail anything. Mailing a wrong number is far worse than mailing a few days late with the right number.
Where to Get the Form and How to Access It
The official FTB 3582 lives on the Franchise Tax Board’s forms library. Download the current PDF directly from the FTB forms page and print it on plain white 8.5 x 11 paper. Do not print it on colored paper, do not shrink it to fit, and do not print it double-sided. The FTB scans the bottom voucher portion, and any deviation from full-size single-sided printing can cause the scanner to reject it.
Most commercial tax software, including TurboTax, H&R Block, TaxAct, and FreeTaxUSA, generates a pre-filled FTB 3582 automatically when you e-file a California return with a balance due and choose “pay by check.” If your software produces one, use that copy because it already contains your name, SSN, address, and amount owed in the exact format the FTB expects. If your software does not generate one, download the blank PDF from the FTB site and fill it out by hand or in a PDF reader.
You can also pick up a paper copy at any FTB Field Office in Los Angeles, Oakland, Sacramento, San Diego, San Francisco, or Santa Ana. Public libraries across California stock common FTB forms during tax season as well. Do not photocopy a used voucher from a prior year, because the scan line at the bottom encodes the tax year and form revision, and an old scan line will route your payment to the wrong year.
Step-by-Step: How to Fill Out FTB 3582 Line by Line
The voucher has two halves. The top half is informational and stays with your records. The bottom half is the scannable voucher you tear off and mail with your check. Every field below appears on the bottom voucher portion in the order printed on the 2024 revision of the form. Use only black or blue ink, print in capital letters, and stay inside the boxes.
Tax Year Box (Top Right)
The tax year box asks which year the payment applies to. Write the four-digit tax year of the return you just e-filed, not the calendar year you are mailing the check.
For a return covering income earned in 2025, enter 2025 in the tax year box. Use MM/DD/YYYY format only if the box specifically asks for a date; for the year-only box, enter the four digits with no slashes.
If you are paying for an amended return or a prior-year balance, the tax year box still shows the year of the return being paid, not the current year. Carlos Mendoza is mailing a payment in April 2026 for his 2025 Form 540, so he writes 2025 in the tax year box.
The most common mistake on this field is writing the calendar year you are mailing the check (2026) instead of the tax year of the return (2025). When that happens, the FTB posts the payment to a 2026 estimated-tax account, your 2025 return shows unpaid, and the late-payment penalty starts running. The misconception filers carry is that the FTB will “figure it out” from the SSN; it will not, because one taxpayer can have balances in multiple years.
Your First Name and Initial
This field asks for the primary taxpayer’s legal first name and middle initial as they appear on the e-filed return.
Print your first name in capital letters, leave one space, and print your middle initial without a period. If you go by a nickname, use the legal name on your Social Security card, not the nickname.
Aisha R. Thompson writes AISHA R in this box. The first name is AISHA and the middle initial is R, with no period after the initial because the FTB scanner reads punctuation as a character.
If you have no middle initial, leave the initial space blank. If you recently changed your name (marriage, divorce, court order), use the name that matches the e-filed return, even if your new Social Security card has a different name; you can update the name on next year’s return after the SSA records sync.
The common mistake is using a nickname like LIZ instead of the legal ELIZABETH, which causes the name-control match against SSA records to fail. The misconception is that the FTB matches on SSN alone; the agency uses a name-control match (first four letters of the last name plus first initial) as a secondary check.
Your Last Name
The last name field asks for the primary taxpayer’s legal last name as it appears on the Social Security card and on the e-filed return.
Print the full last name in capital letters with no suffix in this box. Suffixes like JR, SR, II, or III have their own field on most software-generated vouchers but go inline if there is no separate box.
Marcus Brown Jr. writes BROWN in the last name box and JR in the suffix box. If the form has no suffix box, he writes BROWN JR with a single space.
If your last name has a hyphen, an apostrophe, or two parts (e.g., DE LA CRUZ), include them exactly as they appear on your Social Security card. The FTB scanner accepts hyphens and spaces but not periods.
The common mistake is dropping a second last name or replacing a hyphen with a space, which breaks the name-control match. The misconception is that married women must use their married name on the voucher; the correct rule is to match whatever name appears on the e-filed return for that tax year.
Your SSN or ITIN
This field asks for the primary taxpayer’s nine-digit Social Security Number or Individual Taxpayer Identification Number.
Print the nine digits with no dashes, no spaces, and no parentheses. The boxes on the voucher are pre-formatted, so write one digit per box from left to right.
Janet Liu writes 123456789 across the nine boxes. If your ITIN starts with 9, write all nine digits the same way without the leading letter prefix that sometimes appears in software.
If you filed a joint return, the primary taxpayer’s SSN goes in this box, not the spouse’s. The primary taxpayer is whoever appears first on the e-filed Form 540.
The common mistake is reversing the primary and spouse SSNs on a joint return, which sends the payment to the spouse’s account when the spouse may have a different filing history or even a deceased status. The misconception is that joint filers can use either SSN; the FTB always credits the primary SSN, and a swap causes a manual correction that can take 60 days.
Spouse’s or RDP’s First Name and Initial
This field appears only if you filed a joint return or as a Registered Domestic Partner. It asks for the secondary filer’s legal first name and middle initial.
Print the spouse’s or RDP’s first name in capital letters with the middle initial after a single space. Leave this field blank if you filed Single, Head of Household, Married Filing Separately, or Qualifying Surviving Spouse.
David and Sarah Kim filed jointly with David as primary. In the spouse field, David writes SARAH M exactly as it appears on Sarah’s Social Security card.
If your spouse uses a different last name, that goes in the spouse last-name field, not here. RDPs registered under California law file as if they were married, so use the same rules.
The common mistake is filling in this box for a single filer because the software template shows it. Leaving stray text here can cause the FTB to flag the return as joint when it was filed single, triggering a notice. The misconception is that RDPs file separately; California has required RDPs to file jointly or married-filing-separately since 2007.
Spouse’s or RDP’s Last Name
This field asks for the secondary filer’s legal last name on a joint or RDP return.
Print the last name in capital letters exactly as on the Social Security card and on the e-filed return. Include hyphens, spaces, and second last names exactly.
Sarah Kim’s last name is KIM, so David writes KIM in the spouse last-name box. If Sarah had hyphenated to KIM-NGUYEN on her Social Security card, he would write KIM-NGUYEN.
If the spouse kept a different last name from the primary filer, that is fine; the FTB does not require shared last names on joint returns. RDPs follow the same rule.
The common mistake is assuming the spouse “took” the primary filer’s last name when the SSA record still shows the maiden name. That mismatch fails the name-control check on the spouse line and can hold up posting. The misconception is that the spouse last name must match the primary; it must match the SSA record, nothing more.
Spouse’s or RDP’s SSN or ITIN
This field asks for the secondary filer’s nine-digit SSN or ITIN on a joint or RDP return.
Print the nine digits with no dashes, one digit per box, left to right. Leave the entire field blank if you did not file jointly.
Sarah Kim’s SSN is 987-65-4321, so David writes 987654321 across the nine boxes on the spouse line. The order matters: primary SSN on the primary line, spouse SSN on the spouse line.
If only one spouse has an SSN and the other has an ITIN, that is allowed; print whichever number the spouse uses. Do not invent a number, and do not write APPLIED FOR even if the spouse is awaiting an ITIN.
The common mistake is writing the spouse’s SSN on the primary line and vice versa, which is the single most frequent FTB 3582 error. The misconception is that the order on the voucher does not matter as long as both numbers are present; it absolutely matters because the FTB posts the payment to the primary SSN’s account.
Address (Number and Street, PO Box, or PMB)
This field asks for the mailing address on file with the FTB, which should match the address on the e-filed return.
Print the street number, street name, and unit or apartment number in capital letters on one line. Use PO BOX (no periods) for a post office box. Use PMB for a private mailbox at a commercial mail receiving agency.
Aisha Thompson lives at 1428 Mission Street, Apt 3B, San Francisco. She writes 1428 MISSION ST APT 3B in the address box, abbreviating STREET to ST and APARTMENT to APT to fit the line.
If your address has more characters than the box allows, abbreviate using United States Postal Service standard abbreviations: ST for Street, AVE for Avenue, BLVD for Boulevard, N for North, and so on. If you moved after e-filing, use the new address here so any FTB correspondence reaches you.
The common mistake is writing the address that was on a prior-year return instead of the current return, which causes any FTB notice (including a misapplied-payment notice) to go to the wrong place. The misconception is that the address on the voucher is just informational; the FTB updates its address-of-record from this voucher if it differs from the e-filed return.
City, State, ZIP Code
This field asks for the city, the two-letter state code, and the five-digit (or nine-digit ZIP+4) postal code.
Print the city name in capital letters, then the two-letter state postal code, then the ZIP code. The voucher usually has separate boxes for each piece, so do not run them together.
Marcus Brown Jr. lives in Long Beach. He writes LONG BEACH in the city box, CA in the state box, and 90802 in the ZIP box. If he knows his ZIP+4, he writes 90802-1234.
If you live outside California (part-year or nonresident filers), the state field still uses the two-letter code for whichever state you live in now. Foreign addresses follow the country-specific format on a separate continuation line if your software provides one.
The common mistake is writing CALIF or CALIFORNIA in the state box; the scanner expects exactly two letters. The misconception is that ZIP+4 is required; the five-digit ZIP is fine, but ZIP+4 speeds OCR matching.
Amount of Payment
This field asks for the exact dollar amount of the check or money order you are mailing with the voucher.
Print the amount in whole dollars and cents with a decimal point, no dollar sign, and no comma. Right-align the digits in the box so the cents line up with the printed decimal.
Carlos Mendoza owes $850.00 on his 2025 Form 540. He writes 850.00 in the amount box. If he were paying $4,237.59, he would write 4237.59.
If you are paying less than the full balance due, the FTB will accept the partial payment, post it to your account, and bill you for the remainder plus penalty and interest. Do not write a different amount than the check; the two must match exactly. If the check is for $850.00 and the voucher says $850.50, the FTB posts the lower amount and treats the rest as unpaid.
The common mistake is rounding the amount or omitting the cents, which causes the voucher amount and the check amount to diverge. The misconception is that overpaying is fine because the FTB will refund the extra; overpayments do get refunded but only after the return is fully processed, which can take months.
Three Filled-Out Examples Using Real Scenarios
Below are three named filers walking through FTB 3582 from start to finish for tax year 2025.
Scenario 1: Carlos Mendoza, Single W-2 Filer Owing $850
Carlos is a single software engineer in San Jose who e-filed Form 540 and owes $850 because he did not withhold enough during the year.
| Form Section | What Carlos Enters |
|---|---|
| Tax Year Box | 2025 |
| First Name and Initial | CARLOS A |
| Last Name | MENDOZA |
| SSN | 555123456 |
| Spouse First Name | (blank) |
| Spouse Last Name | (blank) |
| Spouse SSN | (blank) |
| Address | 742 EVERGREEN TER APT 12 |
| City, State, ZIP | SAN JOSE CA 95112 |
| Amount of Payment | 850.00 |
| Check Payable To | Franchise Tax Board |
| Memo Line on Check | 2025 FTB 3582 555-12-3456 |
Scenario 2: David and Sarah Kim, Married Filing Jointly Owing $4,237.59
David and Sarah are a married couple in Sacramento with self-employment income from Sarah’s consulting practice. They e-filed Form 540 jointly with David as the primary filer and owe $4,237.59.
| Form Section | What David Enters |
|---|---|
| Tax Year Box | 2025 |
| First Name and Initial | DAVID J |
| Last Name | KIM |
| SSN | 123456789 |
| Spouse First Name | SARAH M |
| Spouse Last Name | KIM |
| Spouse SSN | 987654321 |
| Address | 3300 CAPITOL AVE |
| City, State, ZIP | SACRAMENTO CA 95816 |
| Amount of Payment | 4237.59 |
| Check Payable To | Franchise Tax Board |
| Memo Line on Check | 2025 FTB 3582 123-45-6789 |
Scenario 3: Janet Liu, Part-Year Resident on 540NR Owing $1,500
Janet moved from Oregon to Los Angeles in July 2025 and e-filed Form 540NR as a part-year resident. She owes $1,500 of California-source tax.
| Form Section | What Janet Enters |
|---|---|
| Tax Year Box | 2025 |
| First Name and Initial | JANET L |
| Last Name | LIU |
| SSN | 222334444 |
| Spouse First Name | (blank) |
| Spouse Last Name | (blank) |
| Spouse SSN | (blank) |
| Address | 1010 WILSHIRE BLVD STE 500 |
| City, State, ZIP | LOS ANGELES CA 90017 |
| Amount of Payment | 1500.00 |
| Check Payable To | Franchise Tax Board |
| Memo Line on Check | 2025 FTB 3582 222-33-4444 |
How to File the Completed Form
FTB 3582 is a mail-only voucher; there is no online or in-person filing channel for the voucher itself, although you can pay the underlying balance by other channels and skip the voucher entirely. Below is every option a California taxpayer with a balance due actually has.
Mail (the only channel that uses FTB 3582). Make your check or money order payable to Franchise Tax Board, write your SSN, the tax year 2025, and FTB 3582 on the memo line, and paperclip the check to the bottom of the voucher (do not staple). Mail it to Franchise Tax Board, PO Box 942867, Sacramento CA 94267-0008. There is no filing fee. The FTB accepts personal checks, cashier’s checks, and money orders in U.S. funds. Expected processing time is 4 to 6 weeks for the payment to post visibly to your account, although the postmark date controls timeliness for penalty purposes. Keep your USPS Certified Mail receipt as proof of filing.
Web Pay (no voucher needed). Pay directly from your bank account through FTB Web Pay. There is no fee. Funds clear in 1 to 3 business days. Save the confirmation number as proof.
Credit or debit card (no voucher needed). Pay through the FTB’s third-party processor at ACI Payments. The processor charges a 2.3% fee on credit cards. Funds post in 1 to 2 business days. Save the email confirmation.
Electronic Funds Withdrawal at e-file (no voucher needed). If you authorized EFW inside your tax software when you e-filed, the FTB pulls the funds on the date you specified. Do not also mail FTB 3582, or you will pay twice.
What Happens After You File
After the FTB receives your voucher and check, the agency stamps the postmark date as the payment date for penalty and interest purposes, even though the funds may not post for several weeks. The check goes through the FTB’s lockbox, the voucher is scanned, and the payment is matched to the SSN and tax year encoded on the scan line.
Once posted, the payment appears in your MyFTB account under the 2025 tax year. If your e-filed return has already been processed, the balance shows zero. If the return is still in processing, the payment sits as a credit waiting to be applied. Either way, you are protected from further penalty as long as the postmark predates April 15, 2026.
If the FTB cannot match your voucher to a return (wrong SSN, wrong year, name mismatch), you receive a Notice FTB 4963 asking you to confirm where the payment should apply. Respond within 30 days or the agency may refund the check, which restarts the late-payment clock. If everything matches, you hear nothing further, which is the desired outcome.
Mistakes to Avoid When Filling Out the Form
- Writing the calendar year (2026) instead of the tax year (2025), which posts the payment to the wrong year and leaves the prior return unpaid.
- Reversing primary and spouse SSNs on a joint return, which sends the credit to the wrong account and triggers a 60-day manual correction.
- Making the check payable to IRS or State of California instead of Franchise Tax Board, which causes the bank to reject or misroute the payment.
- Stapling the check to the voucher, which jams the FTB scanner and pushes the payment into a manual queue.
- Printing the voucher on colored or half-size paper, which fails OCR and forces the FTB to key the data by hand.
- Using a nickname instead of the legal first name, which fails the SSA name-control match.
- Omitting the SSN from the check memo line, so that if the check separates from the voucher in transit it cannot be matched.
- Writing the amount with a dollar sign or comma, which can confuse the OCR and post a different number than the check shows.
- Mailing the voucher to the IRS or to a county tax collector, which does nothing for your California balance and may not be returned for weeks.
- Sending cash by mail, which the FTB will not accept and which is not insured by USPS.
- Using a prior-year voucher with an old scan line, which routes the payment to the wrong tax year.
- Forgetting to mail the voucher at all when you already authorized EFW, paying twice for the same balance.
Do’s and Don’ts
Do print the voucher full size on plain white paper, because the FTB scanner is calibrated for 8.5 x 11 single-sided originals.
Do write your SSN, 2025, and FTB 3582 on the check memo line, because that backstops the match if the check separates from the voucher.
Do mail by USPS Certified Mail with Return Receipt, because the green card is your legal proof of timely filing under R&TC §19001.
Do keep a photocopy of the voucher and the front of the check for at least four years, because the FTB statute of limitations on assessments is generally four years from the filing date.
Do pay by April 15, 2026 even if you filed an extension, because California’s automatic extension is to file, not to pay.
Do confirm the FTB lockbox address (PO Box 942867, Sacramento CA 94267-0008) on the official 3582 page, because the FTB occasionally changes lockboxes.
Don’t staple the check to the voucher, because staples damage the FTB scanner and delay posting.
Don’t use red, green, or pencil ink, because the OCR reads only black and dark blue cleanly.
Don’t write the amount in words on the voucher (you do that on the check, not the voucher), because the voucher amount field is numeric only.
Don’t mail FTB 3582 with a paper Form 540; that is what FTB 3519 or the return itself is for, and the lockbox addresses differ.
Don’t include any other forms (W-2, 1099, schedules) with the voucher, because the lockbox is payment-only and any extras are discarded.
Don’t photocopy a coworker’s voucher to save time, because the scan line at the bottom is unique to each taxpayer’s return.
Pros and Cons of Filing on Your Own vs. With Help
Pros of filing on your own:
- It costs nothing beyond a stamp, because FTB 3582 has no filing fee.
- You control the timing, because you mail the check when you are ready.
- The form is short and scannable, so the learning curve is minimal.
- You keep your own records, which speeds future audits or amendments.
- You avoid sharing your SSN with a third party, which lowers identity-theft risk.
Cons of filing on your own:
- One typo in an SSN can delay posting by 60 days.
- You bear the risk of the check being lost in the mail.
- You must track the postmark proof yourself.
- You may miss faster channels like Web Pay that avoid the voucher entirely.
- You handle any FTB notices alone if the payment misposts.
Pros of filing with a tax pro or software:
- The voucher is auto-populated from the e-filed return, so SSN and amount typos are rare.
- The pro tracks the postmark and any FTB correspondence.
- A pro can switch you to EFW or Web Pay on the spot if mail timing is tight.
- The pro signs IRS and FTB correspondence on your behalf with a Form 3520.
- You get a defensible paper trail for audit purposes.
Cons of filing with help:
- Preparer fees can run $200 to $600 for a simple 540 with payment.
- You share your SSN and bank info with the preparer.
- Software still requires you to mail the voucher yourself if you chose the check option.
- A pro who is unfamiliar with California-specific rules can still misroute the payment.
- The convenience can mask whether you really owe the balance the software computed.
FTB 3582 vs. Common Look-Alike Forms
| Form | When to Use It |
|---|---|
| FTB 3582 | E-filed Form 540/540NR with a balance due, paying by mail |
| FTB 3519 | Extension payment due April 15, return not yet filed |
| Form 540-ES | Quarterly estimated tax payments for the current year |
| FTB 5805 | Calculating an underpayment of estimated tax penalty |
| IRS Form 1040-V | Federal payment voucher (do not send to the FTB) |
FAQs
Do I need to file FTB 3582 if I paid by Web Pay?
No. Web Pay posts your payment electronically with all the matching information already attached. Mailing FTB 3582 on top of a Web Pay transaction would cause a duplicate payment.
Can I use FTB 3582 to pay an extension?
No. Extension payments use Form FTB 3519, which routes to a different lockbox and prints a different scan line on the voucher.
What if I filed jointly and my spouse’s SSN goes first on the voucher?
No, that is the wrong order. The primary taxpayer (whoever appears first on the e-filed Form 540) must appear first on FTB 3582, or the payment posts to the secondary account.
Do I write 2025 or 2026 in the tax year box?
Yes, write 2025 because that is the tax year of the return you e-filed, even though you are mailing the check in calendar year 2026.
Can I pay less than the full balance with FTB 3582?
Yes. The FTB accepts partial payments through the voucher, but the unpaid remainder accrues a 5% late-payment penalty plus 0.5% per month and interest until paid.
Do I make the check out to the State of California?
No. Make the check payable to Franchise Tax Board exactly. Banks routinely reject checks made out to State of California or California Tax Board.
Can I staple the check to the voucher?
No. Use a paperclip or no fastener at all. Staples damage the FTB scanner and shift the payment into a manual processing queue.
What if I moved after e-filing my return?
Yes, use the new address on the voucher. The FTB updates its address-of-record from FTB 3582, so any future notice reaches you at your current home.
Do I sign FTB 3582?
No. The voucher has no signature line because the e-filed return already carries your signature. Adding a signature does no harm but is unnecessary.
Can I mail FTB 3582 with my federal IRS payment in the same envelope?
No. Federal payments go to the IRS in a separate envelope with Form 1040-V. Mixing them sends one or both to the wrong agency.
What if I write the wrong SSN on the voucher?
No, do not mail it. Print a fresh voucher with the correct SSN. A wrong SSN routes the payment to another taxpayer’s account and forces a written claim to retrieve it.
Do I need to attach a copy of my e-filed Form 540?
No. The lockbox is payment-only and discards any extra paper. Send only the voucher and the check.
What is the deadline to mail FTB 3582 for tax year 2025?
Yes, April 15, 2026 is the deadline. The USPS postmark on or before that date controls timeliness, even if the FTB does not post the payment for weeks afterward.
Can I use last year’s FTB 3582 if it looks the same?
No. Each year’s voucher has a unique scan line at the bottom encoding the form revision and tax year. Using last year’s voucher misroutes the payment.
Related reading
- How to Fill Out California Form 540-ES (w/Examples) + FAQs
- How to Fill Out California Form 541-T (w/Examples) + FAQs
- How to Fill Out California Form 541 (w/Examples) + FAQs
- How to Fill Out California Form FTB 3538 (w/Examples) + FAQs
- How to Fill Out California Form FTB 3539 (w/Examples) + FAQs
- How to Fill Out California Form FTB 3567 (w/Examples) + FAQs
- How to Fill Out California Form 100 (w/Examples) + FAQs