California Form 3522 Draft - Llc Tax Voucher - 2012
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1Instructions for Form FTB 3522
LLC Tax Voucher
What’s New
year). LLC1’s short-period (June 1, 2012-December 31, 2012) tax return is due
by April 15, 2013. The annual tax payment for taxable year 2013, with form
Limited liability companies (LLCs) can use MyFTB Account for Businesses to view
FTB 3522 also is due by April 15, 2013.
estimated tax payments online. Go to ftb.ca.gov and search for myftb account.
How to Complete Form FTB 3522
LLCs can also make payments online using Web Pay for Businesses. FTB does
not charge for this service. Go to ftb.ca.gov and search for web pay.
Enter all the information requested using black or blue ink. To ensure the timely
General Information
and proper application of the payment to the LLC’s account, enter the SOS file
number (assigned upon registration with the SOS), and the federal employer
Use form FTB 3522, LLC Tax Voucher, to pay the annual LLC tax of $800 for
identification number (FEIN).
taxable year 2012. An LLC should use this voucher if any of the following apply:
Series LLC – After the name for each series, write “Series LLC # ___.” In
•
The LLC has articles of organization accepted by the California Secretary of
addition, write “Series LLC” in red in the top right margin of the voucher. Only
State (SOS).
the first series to pay tax or file a return may use an SOS file number. For all
•
The LLC has a certificate of registration issued by the SOS.
other series, enter zeroes in the SOS file number field. We will notify each series
•
The LLC is doing business in California.
of its assigned number after we receive its initial payment voucher. The series
You can download, view, and print California tax forms and publications
LLC should use this assigned number for subsequent years. See FTB Pub. 3556,
at ftb.ca.gov.
Limited Liability Company Filing Information, for more information.
Access other state agencies’ websites at ca.gov.
Private Mail Box (PMB)
Include the PMB in the address field. Write “PMB” first, then the box number.
Who Must Pay the Annual LLC Tax
Example: 111 Main Street PMB 123.
Every LLC that is doing business in California or that has articles of organization
Where to File
accepted or a certificate of registration issued by the SOS is subject to the
$800 annual tax. The tax must be paid for each taxable year until a certificate
Using black or blue ink, make a check or money order payable to the “Franchise
of cancellation of registration or of articles of organization is filed with the SOS.
Tax Board.” Write the SOS file number, FEIN, and “2012 FTB 3522” on the check
Get FTB Pub. 1038, Guide to Dissolve, Surrender, or Cancel a California Business
or money order. Detach the payment voucher from the bottom of the page.
Entity, for more information.
Enclose, but do not staple, your payment with the voucher and mail to:
For taxable years beginning on or after January 1, 2003, an LLC as described in
FRANCHISE TAX BOARD
Internal Revenue Code Sections 501(c)(2) and 501(c)(25) and California Revenue
PO BOX 942857
and Taxation Code Sections 23701h and 23701x is exempt from the annual LLC tax.
SACRAMENTO CA 94257-0631
When to Pay the Annual LLC Tax
Make all checks or money orders payable in U.S. dollars and drawn against a U.S.
financial institution. If no payment is due or paid electronically, do not mail this
The annual LLC tax is due and payable by the 15th day of the 4th month after the
voucher.
beginning of the LLC’s taxable year (fiscal year) or April 17, 2012 (calendar year).
Penalties and Interest
Due to the Emancipation Day holiday on April 16, 2012, tax returns filed and
payments mailed or submitted on April 17, 2012, will be considered timely.
If the LLC fails to pay its annual tax by the 15th day of the 4th month after
The first taxable year of an LLC begins when the LLC files its articles of
the beginning of the taxable year, a late payment penalty plus interest will be
organization with the SOS. The first taxable year of a foreign LLC begins when the
assessed for failure to pay the annual LLC tax by the due date. The FTB may waive
LLC is organized in another state.
the late penalty, based on reasonable cause, where the greater of the annual tax or
If the 15th day of the 4th month of an existing foreign LLC’s taxable year has
90% of the tax shown on the return is paid by the original due date of the return.
passed before the foreign LLC commences business in California or registers
The penalty and interest will be computed from the due date of the tax to the date
with the SOS, the annual LLC tax should be paid immediately after commencing
of payment.
business or registering with the SOS.
Late Payment of Prior Year Annual LLC Tax
Example: LLC1, a newly-formed calendar year taxpayer, organizes as an LLC
in Delaware on June 1, 2012. LLC1 registers with the SOS on August 13, 2012,
If a prior year LLC tax of $800 was not paid by the 15th day of the 4th month
and begins doing business in California on August 14, 2012. Because LLC1’s
after the beginning of the taxable year, the tax should be paid as soon as possible,
initial taxable year begins on June 1, 2012, the annual LLC tax is due by
using the appropriate taxable year form FTB 3522. Do not use any other form
September 17, 2011 (the 15th day of the 4th month of the short-period taxable
for payment of the tax. This will assure proper application of the payment to the
LLC’s account.
IF NO PAYMENT IS DUE Or PAID ELECTrONICALLY, DO NOT MAIL THIS VOUCHEr
DETACH HErE
DETACH HErE
Fiscal year: File and Pay by the 15th day of the 4th month after the beginning of the taxable year.
Calendar year: File and Pay by APRIL 17, 2012.
TAXABLE YEAr
CALIFOrNIA FOrM
LLC Tax Voucher
2012
3522
For calendar year 2012 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 (suite, room, PO Box, or PMB no.).
City
State
ZIP Code
-
Amount of payment
Contact Telephone no.
-
(
)
.
00
FTB 3522 2011
6111123
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