California Form 3537 (Llc) - Payment For Automatic Extension For Llcs - 2008
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1
2Instructions for Form FTB 3537
Payment for Automatic Extension for LLCs
What’s New
Secretary of State (SOS) file number (assigned upon registration with the SOS)
and the federal employer identification number (FEIN).
Estimated Fee for LLCs – For taxable years beginning on or after 01/01/2009,
Private Mail Box
the LLC fee must be estimated and paid by the 15th day of the 6th month of the
Include the Private Mail Box (PMB) in the address field. Write “PMB” first, then
current taxable year. LLCs will use new form FTB 3536, Estimated Fee for LLCs,
the box number. Example: 111 Main Street PMB 123.
to remit the estimated fee. A new penalty in the amount of 10% of the underpay-
ment of estimated fee will apply if the estimated LLC fee is underpaid. However,
Side 1
the estimated fee underpayment penalty will not apply if the amount paid by the
Box 1, LLC fee due – This is the amount you expect to enter on Form 568, Side 1,
due date is equal to or greater than the total amount of the LLC’s fee paid in the
line 2. Use the chart located in the Form 568 Tax Booklet, to estimate the LLC fee.
preceding taxable year. The LLC fee remains due and payable by the due date
without extension of the LLC’s return. LLCs will also use Form FTB 3536 to pay
Box 2, Member’s tax due – Enter the amount from Side 2. See the Form 568 Tax
by the due date of the LLC’s return, any amount of LLC fee due which was not
Booklet, (Specific Instructions - Schedule T) for the proper calculation of this tax.
paid as an 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 is due,
Box 3, Amount of payment – Enter the total of box 1 and box 2.
and the LLC fee is due on the due date of the LLC’s return.
Side 2
General Information
List the name, social security number (SSN)/individual taxpayer identification
number (ITIN), or FEIN for each nonconsenting nonresident member that did not
California does not require the filing of written extensions. If a limited liability
sign form FTB 3832, Limited Liability Company Nonresident Members’ Consent.
company (LLC) cannot file Form 568, Limited Liability Company Return of
Income, by the due date, the LLC is granted an automatic
Where to File
six-month extension.
Make check or money order payable to the “Franchise Tax Board.” Write the SOS
If the tax return is filed by the 15th day of the 10th month following the close of
file number, FEIN, and “2008 FTB 3537” on the check or money order. Detach the
the taxable year (fiscal year) or by October 15, 2009 (calendar year), the auto-
form portion from the bottom of the page. Enclose, but do not staple, your pay-
matic extension will apply.
ment to the form and mail to:
However, an extension of time to file is not an extension of time to pay the LLC
FRANCHISE TAX BOARD
fee or the nonconsenting nonresident members’ tax.
PO BOX 942857
Only use form FTB 3537, Payment for Automatic Extension for LLCs, if both of
SACRAMENTO CA 94257-0651
the following apply:
Make all checks or money orders payable in U.S. dollars and drawn against a U.S.
•
The LLC cannot file Form 568 by the due date
financial institution.
•
Tax or fees are owed for 2008
If no payment is due, do not mail this form.
If tax or fees are not owed, there is nothing to file at this time. Do not complete or
mail this form.
Penalties and Interest
If tax or fees are owed, complete the form below. Mail the form along with the
If the LLC fails to pay its total tax liability by the due date of the tax return, a late
check or money order payable to the Franchise Tax Board (FTB) by the 15th day
payment penalty and interest will be added to the tax due. To avoid late payment
of the 4th month following the close of the taxable year (fiscal year) or April 15,
penalties and interest, the LLC’s tax liability must be paid by the 15th day of the
2009 (calendar year), to avoid late payment penalties and interest.
4th month, following the close of the taxable year. The late payment penalty may
LLCs electing to be taxed as corporations should use form FTB 3539, Payment
be waived, based on reasonable cause, where the greater of the annual tax or
for Automatic Extension for Corps and Exempt Orgs.
90% of the tax shown on the return is paid by the original due date of the return.
Do not use this form if you are paying the $800 annual LLC tax. Instead use the
Internet Access
2009 form FTB 3522, LLC Tax Voucher.
Round Cents to Dollars – Round cents to the nearest whole dollar. For example,
You can download, view, and print California tax forms and publications from our
round $50.50 up to $51 or round $25.49 down to $25.
website at ftb.ca.gov.
Access other state agencies’ websites through the State Agencies Directory on
How to Complete Form FTB 3537
the California website at ca.gov.
Enter all the information requested on the payment form. To ensure the timely
and proper application of the payment to the LLC’s account, enter the California
if no PaYmEnT iS DUE, Do noT mail THiS form
DETacH HErE
DETacH HErE
fiscal year: file and Pay by the 15th day of the 4th month following the close of the taxable year.
Calendar year: file and Pay by APrIL 15, 2009.
california form
TaXaBlE YEar
Payment for Automatic Extension for LLCs
3537 (LLC)
2008
for calendar year 2008 or fiscal year beginning month_______ day_______ year _______, and ending month_______ day_______ year_______ .
limited liability company name
Secretary of State (SoS) file number
DBa
fEin
-
address (including suite, room, Po Box, or PmB no.)
Box 1 – llc fee due
00
.
,
,
city
State
ZiP code
-
Box 2 – member’s tax due (Side 2)
00
.
,
,
contact Telephone no.
-
}
Box 3 – amount of payment (add Box 1 and 2)
(
)
If amount of payment is
00
.
,
,
zero, do not mail form
Do not usE thIs form to PAy
thE AnnuAL LLC tAx.
6121083
FTB 3537 2008 Side 1
for Privacy notice, get form ftB 1131.
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