California Form 3536 (Llc) - Estimated Fee For Llcs

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 LLC must estimate the fee it will owe for the taxable year and must

number. Example: 111 Main Street PMB 123.

make an estimated fee payment by the 15th day of the 6th month of

Amount of Payment – This is the amount you expect to enter on the

the taxable year. LLCs should use form FTB 3536, Estimated Fee for

LLC’s 2013 Form 568, Side 1, line 2, Limited Liability Company fee. As

LLCs, to remit the estimated fee payment. A penalty will apply if the LLC

the fee owed for 2013 may not be known by the 15th day of the 6th

estimated fee payment is less than the fee owed for the taxable year. The

month of the current taxable year, you may estimate your 2013 fee by

penalty is equal to 10% of the amount of the LLC fee owed for the year

completing the prior year LLC Income Worksheet, included in the 2012

over the amount of the timely estimated fee payment. See Penalties and

Form 568 Tax Booklet. Use amounts of income expected for the 2013

Interest, for more information.

taxable year to estimate the 2013 fee amount.

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

return. LLCs should also use form FTB 3536 to pay by the due date of

Where to File

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

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

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

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

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

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

“2013 FTB 3536” on the check or money order. Detach the form from

return.

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

the form and mail to:

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

Make payments online using Web Pay for Businesses. After a one-time

FRANCHISE TAX BOARD

PO BOX 942857

online registration, businesses can make an immediate payment or

SACRAMENTO CA 94257-0531

schedule payments up to a year in advance. For more information, go to

ftb.ca.gov.

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

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

against a U.S. financial institution.

along with the check or money order payable to the FTB by the 15th day

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

of the 6th month of the current taxable year (fiscal year) or June 17, 2013

(calendar year).

Penalties and Interest

Do not use form FTB 3536 if you are paying the 2013 $800 annual LLC

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

tax. Instead use the 2013 form FTB 3522, LLC Tax Voucher.

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

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

Instructions

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

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

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,

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

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

LLC for the preceding taxable year.

upon registration with the SOS) and the federal employer identification

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

number (FEIN).

by the 15th day of the 4th month following the close of the taxable year.

The penalty and interest will be computed from the due date of the

return to the date of the payment.

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IF NO PAYMENT IS DUE OR PAID ELECTRONICALLY, 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 17, 2013.

CALIFORNIA FORM

TAXABLE YEAR

Estimated Fee for LLCs

3536 (LLC)

2013

For calendar year 2013 or fiscal year beginning month_______ day_______ year _______, and ending month_______ day_______ year_______ .

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

Amount of payment

Contact Telephone No.

}

(

)

If amount of payment is



zero, do not mail form

DO NOT USE THIS FORM TO PAY

THE ANNUAL LLC TAX.

FTB 3536 2012

6221133

California Form 3536 (Llc) - Estimated Fee For Llcs - 2013

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