FTB Form 3557 BC: Application for Certificate of Revivor – Corporation

When a California corporation falls behind on tax filings or payments, the Franchise Tax Board can suspend its powers, rights, and privileges. Once that happens, the corporation can’t legally conduct business, sign contracts, or defend itself in court. Form 3557 BC, Application for Certificate of Revivor – Corporation, is the document that starts the process of fixing that problem and getting the corporation back into good standing.

This form is issued by the California Franchise Tax Board and is specifically designed for corporations, as opposed to LLCs or other entity types, which use different revivor applications. If your business entity was suspended or forfeited by the FTB (not the Secretary of State, which is a separate but related issue), Form 3557 BC is generally the correct starting point.

Who Needs This Form

Any corporation that has been suspended by the FTB needs to file this application before it can resume normal operations. Suspension typically happens for a handful of common reasons: failing to file required tax returns, not paying taxes, penalties, or fees owed to the state, or failing to file a Statement of Information with the Secretary of State (which can trigger a related suspension).

Business owners are often surprised to learn their corporation has been suspended, sometimes discovering it only when a bank refuses to open an account, a contract falls through, or a lawsuit gets dismissed because the entity lacked legal capacity to sue. If any of that sounds familiar, Form 3557 BC is likely your next step.

When You Need to File It

You should file this application as soon as you’re ready to bring your corporation back into compliance. Before submitting the form, though, you typically need to satisfy several requirements: file all delinquent tax returns, pay all outstanding taxes, penalties, and interest, and address any Secretary of State compliance issues if the suspension involves both agencies. The FTB won’t issue a Certificate of Revivor until the underlying tax debts and filing gaps are resolved.

Timing matters here. The longer a corporation stays suspended, the more penalties and interest accrue, and the more legal exposure the business faces. Contracts signed while suspended can be voidable, and the corporation loses its right to defend itself in litigation. That’s why most tax professionals recommend filing for revivor promptly once the underlying debts are settled, rather than waiting.

How to Complete and Submit the Form

Form 3557 BC is an AcroForm, meaning you can fill it out digitally using standard PDF software before printing or submitting it. The form asks for basic identifying information: the corporation’s exact legal name, its California corporate number, and details about the responsible party submitting the application.

Before filing, double-check that all past-due returns have been submitted and all balances paid in full, since the FTB will cross-reference your account before issuing the certificate. If you’re unsure whether penalties can be reduced or waived due to circumstances beyond your control, it’s worth reviewing options like FTB Form 2924, the Reasonable Cause Claim for Refund for Business Entities, which allows businesses to request relief from certain penalties before or alongside a revivor request.

Once the FTB processes your application and confirms your account is current, it issues a Certificate of Revivor, which restores your corporation’s rights and powers. Keep a copy of this certificate on file, since banks, vendors, and other agencies may ask for it as proof that your entity is active and in good standing again.

Avoiding Future Suspensions

Corporations that operate across multiple states sometimes run into compliance gaps because they’re juggling different filing systems. If your business also has income allocation obligations elsewhere, resources like the Nonresident Business Allocation Schedule guide can help clarify multi-state filing responsibilities. And if your corporation has partners who need exemption documentation for estimated tax purposes, the overview on Form CT-2658-E is a useful companion reference.

Staying current with annual filings, franchise taxes, and Statements of Information is the simplest way to avoid needing Form 3557 BC in the first place. But if your corporation is already suspended, this application is the path back to normal operations.