Fillable Form Ftb 3536 - Estimated Fee For Llcs

2017 Instructions for Form FTB 3536

Estimated Fee for LLCs

General Information

Private Mail Box (PMB)

Include the PMB in the address field. Write “PMB” first, then the box

The Limited Liability Company (LLC) must estimate the fee it will owe

number. Example: 111 Main Street PMB 123.

for the taxable year and must make an estimated fee payment by the

Amount of Payment

15th day of the 6th month of the taxable year. LLCs should use form

This is the amount you expect to enter on the LLC’s 2017 Form 568,

FTB 3536, Estimated Fee for LLCs, to remit the estimated fee payment. A

Side 1, line 2, Limited Liability Company fee. As the fee owed for 2017

penalty will apply if the LLC’s estimated fee payment is less than the fee

may not be known by the 15th day of the 6th month of the current

owed for the taxable year. The penalty is equal to 10% of the amount of

taxable year, you may estimate your 2017 fee by completing the

the LLC fee owed for the year over the amount of the timely estimated

prior year Schedule IW, LLC Income Worksheet, included in the 2016

fee payment. See Penalties and Interest, for more information.

Form 568 Tax Booklet. Use amounts of income expected for the 2017

The LLC fee remains due and payable by the due date of the LLC’s return.

taxable year to estimate the 2017 fee amount.

LLCs should also use form FTB 3536 to pay by the due date of the LLC’s

return any amount of the LLC fee owed that was not paid as a timely

Where to File

estimated fee payment. If the taxable year of the LLC ends prior to the

15th day of the 6th month of the taxable year, no estimated fee payment

Using black or blue ink, make check or money order payable to the

is due, and the LLC fee is due on the due date of the LLC’s return.

“Franchise Tax Board.” Write the California SOS file number, FEIN, and

“2017 FTB 3536” on the check or money order. Detach the form from

If the LLC does not owe a fee, do not complete or mail form FTB 3536.

the bottom of the page. Enclose, but do not staple, your payment with

If the LLC owes an estimated fee, complete the form below. Mail the

the form and mail to:

form along with the check or money order payable to the FTB by the

FRANCHISE TAX BOARD

15th day of the 6th month of the current taxable year (fiscal year) or

PO BOX 942857

June 15, 2017 (calendar year).

SACRAMENTO CA 94257-0531

When the due date falls on a weekend or holiday, the deadline to file and

Make all checks or money orders payable in U.S. dollars and drawn

pay without penalty is extended to the next business day.

against a U.S. financial institution.

Web Pay

If no payment is due or paid electronically, do not mail this form.

Make payments online using Web Pay for Businesses. LLCs can make

an immediate payment or schedule payments up to a year in advance.

Penalties and Interest

For more information, go to ftb.ca.gov.

Credit Card

If the LLC underpays the estimated fee, a penalty of 10% of the amount

of any underpayment will be added to the fee. The underpayment

Use Discover, MasterCard, Visa or American Express Card to pay your

amount will be equal to the difference between the total amount of the

business taxes. Go to . Official Payments Corp.

fee due for the taxable year less the amount paid by the estimated fee

charges a convenience fee for using this service. If paying by credit card,

do not file form FTB 3536.

due date. This penalty will not be imposed if the estimated fee paid by

the due date is equal to or greater than the total amount of the fee of the

Do not use form FTB 3536 if you are paying the 2017 $800 annual LLC

LLC for the preceding taxable year.

tax. Instead use the 2017 form FTB 3522, LLC Tax Voucher.

To avoid late payment penalties and interest, the LLC fee must be paid

Instructions

by the due date of the LLC’s return. The penalty and interest will be

computed from the due date of the return to the date of the payment.

Enter all the information requested using black or blue ink. To ensure

the timely and proper application of the payment to the LLC’s account,

enter the California Secretary of State (SOS) file number (assigned

upon registration with the SOS) and the federal employer identification

number (FEIN).

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IF NO PAYMENT IS DUE, DO NOT MAIL THIS FORM

DETACH HERE

Fiscal year: File and Pay by the 15th day of the 6th month of the current taxable year.

Calendar year: File and Pay by June 15, 2017.

TAXABLE YEAR

CALIFORNIA FORM

Estimated Fee for LLCs

2017

3536 (LLC)

For calendar year 2017 or fiscal year beginning (mm/dd/yyyy)

, and ending (mm/dd/yyyy)

California Secretary of State (SOS) file number

Limited liability company name

FEIN

DBA

Address (suite, room, PO Box, or PMB no.)

City

State

ZIP Code

Amount of payment

Telephone

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(

)

If amount of payment is

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zero, do not mail form

DO NOT USE THIS FORM TO PAY

THE ANNUAL LLC TAX.

FTB 3536 2016

6221173

Form Ftb 3536 - Estimated Fee For Llcs - 2017

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