Instructions For Form Ftb 3537 Payment For Automatic Extension For Llcs - 2016
ADVERTISEMENT
12016 Instructions for Form FTB 3537
Payment for Automatic Extension for LLCs
What’s New
account, enter the California SOS file number (assigned upon registration
with the SOS) and the federal employer identification number (FEIN).
Return Due Date Change – For taxable years beginning on or after
January 1, 2016, the due date for a limited liability company (LLC)
Private Mail Box (PMB)
classified as a partnership to file its tax return has changed to the 15th
Include the PMB in the address field. Write “PMB” first, then the box
day of the 3rd month following the close of the taxable year. For the return
number. Example: 111 Main Street PMB 123.
due date for a single member LLC (SMLLC), see When and Where to File.
Amount of payment – Get Form 568 Tax Booklet, (Specific Instructions –
General Information
Schedule T) for the proper calculation of this tax.
California does not require the filing of written applications for
When and Where to File
extensions. However, an extension of time to file is not an extension of
For LLCs classified as partnerships, the original due date of the return is
time to pay the LLC tax, fee, or the nonconsenting nonresident (NCNR)
the 15th day of the 3rd month following the close of the taxable year.
members’ tax.
SMLLCs
If an LLC in good standing cannot file Form 568, Limited Liability
y For SMLLCs owned by pass‑through entities (S corporations,
Company Return of Income, by the due date, the LLC is granted an
partnerships, and LLCs classified as partnerships), the original due
automatic six‑month extension.
date of the return is the 15th day of the 3rd month following the
If the LLC does not owe tax, there is nothing to file at this time. Do not
close of the taxable year.
complete or mail this form. However, the LLC must file its return by the
y For all other SMLLCs, the original due date of the return is the 15th day
extended due date. For more information, get Form 568 Tax Booklet,
of the 4th month following the close of the taxable year of the owner.
General Information E, When and Where to File.
For more information, see California Revenue & Taxation Code Section
Use form FTB 3537, only if both of the following apply:
18633.5.
y The LLC cannot file Form 568 by the original due date.
When the due date falls on a weekend or holiday, the deadline to file and
y Nonconsenting nonresident members’ tax is owed for 2016.
pay without penalty is extended to the next business day.
Do not use form FTB 3537 if you are paying the LLC estimated fee for
Due to the federal Emancipation Day holiday observed on April 17, 2017,
the subsequent taxable year. Instead use the 2017 form FTB 3536,
tax returns filed and payments mailed or submitted on April 18, 2017,
Estimated Fee for LLCs. Do not use this form if you are paying the $800
will be considered timely.
annual LLC tax for the subsequent taxable year. Instead use the 2017
Using black or blue ink, make check or money order payable to the
form FTB 3522, LLC Tax Voucher.
“Franchise Tax Board.” Write the California SOS file number, FEIN, and
Note: LLCs electing to be taxed as corporations should use form
“2016 FTB 3537” on the check or money order. Detach the form portion
FTB 3539, Payment for Automatic Extension for Corps and Exempts Orgs.
from the bottom of the page. Enclose, but do not staple, your payment
Web Pay
with the form and mail to:
Make payments online using Web Pay for Businesses. LLCs can make
FRANCHISE TAX BOARD
an immediate payment or schedule payments up to a year in advance.
PO BOX 942857
For more information, go to ftb.ca.gov.
SACRAMENTO CA 94257‑0531
Credit Card
Make all checks or money orders payable in U.S. dollars and drawn
Use Discover, MasterCard, Visa or American Express Card to pay your
against a U.S. financial institution.
business taxes. Go to . Official Payments Corp.
If no payment is due or paid electronically, do not mail this form.
charges a convenience fee for using this service. If paying by credit card,
do not file form FTB 3537.
Penalties and Interest
If the LLC owes tax and did not make a payment electronically,
If the LLC fails to pay its NCNR tax liability by the due date of the tax
complete form FTB 3537, and submit payment by the original due date
return, a late payment penalty and interest will be added to the tax due.
of the return to avoid late payment penalties and interest. For more
To avoid late payment penalties and interest, the LLC’s NCNR tax liability
information, see When and Where to File.
must be paid by the original due date of the return. The FTB may waive
Instructions
the late payment penalty based on reasonable cause. Reasonable cause
is presumed when 90% of the tax is paid by the original due date of the
Enter all the information requested on the form below using black or blue
return.
ink. To ensure the timely and proper application of the payment to the LLC’s
IF NO PAYMENT IS DUE, DO NOT MAIL THIS FORM
DETACH HERE
DETACH HERE
For File and Pay by dates, see instructions.
CALIFORNIA FORM
TAXABLE YEAR
Payment for Automatic Extension for LLCs
3537 (LLC)
2016
For calendar year 2016 or fiscal year beginning (mm/dd/yyyy)
, and ending (mm/dd/yyyy)
.
Limited liability company name
California Secretary of State (SOS) file number
DBA
FEIN
-
Address (suite, room, PO box, or PMB no.)
City
State
ZIP code
-
Telephone
Amount of payment
}
(
)
If amount of payment is
00
.
,
,
zero, do not mail form
DO NOT USE THIS FORM TO PAY
THE ANNUAL LLC TAX OR FEE.
6121163
FTB 3537 2016 Side 1
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial