Instructions for Form FTB 3536
Estimated Fee for LLCs
Private Mail Box
Include the Private Mail Box (PMB) in the address field. Write “PMB”
For taxable years beginning on or after January 1, 2009, the LLC fee
first, then the box number. Example: 111 Main Street PMB 123.
must be estimated and paid by the 15th day of the 6th month of the
current taxable year. LLCs will use new form FTB 3536, Estimated Fee
Amount of Payment – This is the amount you expect to enter on 2009
Form 568, Side 1, Limited Liability Company fee line. As the fee owed for
for LLCs, to remit the estimated fee. A new penalty in the amount of
2009 may not be known by the 15th day of the 6th month of the current
10% of the underpayment of the estimated fee will apply if the estimated
taxable year, you may estimate your 2009 fee by completing the prior
LLC fee is underpaid. See Penalties and Interest for more information.
year LLC Income Worksheet, included in the 2008 Form 568 Booklet.
The LLC fee remains due and payable by the due date without extension
Use amounts of income expected for the 2009 taxable year to estimate
of the LLC’s return. LLCs will also use form FTB 3536 to pay by the
the 2009 fee amount.
due date of the LLC’s return, any amount of LLC fee due which was not
paid as an estimated fee payment. If the taxable year of the LLC ends
Where to File
prior to the 15th day of the 6th month of the taxable year, no estimated
fee payment is due, and the LLC fee is due on the due date of the LLC’s
Make check or money order payable to the “Franchise Tax Board.” Write
the SOS file number, FEIN, and “2009 FTB 3536” on the check or money
order. Detach the form from the bottom of the page. Enclose, but do not
staple, your payment to the form and mail to:
Use form FTB 3536, Estimated Fee for LLCs, to pay the estimated fee for
FRANCHISE TAX BOARD
PO BOX 942857
SACRAMENTO CA 94257-0651
If a fee is not owed, there is nothing to file at this time. Do not complete
or mail this form.
Make all checks or money orders payable in U.S. dollars and drawn
against a U.S. financial institution.
If a fee is owed, complete the form below. Always use form FTB 3536
to pay the LLC fee. Mail the form along with the check or money
If no payment is due, do not mail this form.
order payable to the Franchise Tax Board (FTB) by the 15th day of the
Penalties and Interest
6th month of the current taxable year (fiscal year) or June 15, 2009
(calendar year), to avoid late payment penalties and interest.
If the LLC underpays the estimated fee, a penalty of 10% of the amount
LLCs electing to be taxed as corporations should use form FTB 3539,
of any underpayment will be added to the fee. The underpayment
Payment for Automatic Extension for Corps and Exempt Orgs.
amount will be equal to the difference between the total amount of the
fee due for the taxable year less the amount paid by the due date. A
Do not use this form if you are paying the $800 annual LLC tax. Instead
penalty will not be imposed if the estimated fee paid by the due date is
use the 2009 form FTB 3522, LLC Tax Voucher.
equal to or greater than the total amount of the fee of the LLC for the
Round Cents to Dollars
– Round cents to the nearest whole dollar.
preceding taxable year. To avoid late payment penalties and interest, the
For example, round $50.50 up to $51 or round $25.49 down to $25.
LLC’s estimated fee must be paid by the 15th day of the 6th month of
the current taxable year.
How to Complete Form FTB 3536
Enter all the information requested using blue or black ink. To ensure
the timely and proper application of the payment to the LLC’s account,
You can download, view, and print California tax forms and publications
enter the California Secretary of State (SOS) file number (assigned
from our website at ftb.ca.gov.
upon registration with the SOS) and the federal employer identification
Access other state agencies’ websites through the State Agencies
Directory on the California website at ca.gov.
if no PaYmEnT iS DUE, Do noT mail THiS form
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, 2009.
Estimated Fee for LLCs
for calendar year 2009 or fiscal year beginning month_______ day_______ year _______, and ending month_______ day_______ year_______ .
limited liability company name
Secretary of State (SoS) file number
address (including suite, room, Po Box, or PmB no.)
contact Telephone no.
Amount of payment
If amount of payment is
zero, do not mail form
Do not use thIs form to pay
the annual llC tax.
FTB 3536 2008 (REV 04-09)
for privacy notice, get form ftB 1131.