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

Instructions for Form FTB 3536

Estimated Fee for LLCs

What’s New

Where to File

Beginning January 1, 2009, Limited Liability Companies (LLCs) are

Make check or money order payable to the “Franchise Tax Board.” Write

required to estimate and pay the LLC fee by the 15th day of the 6th

the SOS file number, FEIN, and “2009 FTB 3536” on the check or money

month after the beginning of the taxable year.

order. Detach the form from the bottom of the page. Enclose, but do not

staple, your payment to the form and mail to:

A penalty of 10% of the amount of any underpayment of the estimated

LLC fee will be added to the fee. See Penalties and Interest for more

FRANCHISE TAX BOARD

information.

PO BOX 942857

SACRAMENTO CA 94257-0651

General Information

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

Use form FTB 3536, Estimated Fee for LLCs, to pay the estimated fee for

against a U.S. financial institution.

the LLC.

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

If a fee is not owed, there is nothing to file at this time. Do not complete

Penalties and Interest

or mail this form.

If a fee is owed, complete the form below. Always use form FTB 3536

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

to pay the LLC fee. Mail the form along with the check or money

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

order payable to the Franchise Tax Board (FTB) by the 15th day of the

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

6th month of the current taxable year (fiscal year) or June 15, 2009

fee due for the taxable year less the amount paid by the due date. A

(calendar year), to avoid late payment penalties and interest.

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 LLC for the

LLCs electing to be taxed as corporations should use form FTB 3539,

preceding taxable year. To avoid late payment penalties and interest, the

Payment for Automatic Extension for Corps and Exempt Orgs.

LLC’s estimated fee must be paid by the 15th day of the 6th month of

Do not use this form if you are paying the $800 annual LLC tax. Instead

the current taxable year.

use the 2009 form FTB 3522, LLC Tax Voucher.

Internet Access

Round Cents to Dollars

– Round cents to the nearest whole dollar.

For example, round $50.50 up to $51 or round $25.49 down to $25.

You can download, view, and print California tax forms and publications

from our website at ftb.ca.gov.

How to Complete Form FTB 3536

Access other state agencies’ websites through the State Agencies

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

Directory on the California website at ca.gov.

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).

Private Mail Box

Include the Private Mail Box (PMB) in the address field. Write “PMB”

first, then the box number. Example: 111 Main Street PMB 123.

LLC estimated fee due – This is the amount you expect to enter on

2008 Form 568, Side 1, line 2. Use the chart located in the Form 568,

Limited Liability Company Tax Booklet, to estimate the LLC fee.





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, 2009.

california form

TaXaBlE YEar

Estimated Fee for LLCs

3536 (LLC)

2009

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

DBa

fEin

address (including suite, room, Po Box, or PmB no.)

city

State

ZiP code

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.

6221093

FTB 3536 (NEW) 2008

for privacy notice, get form ftB 1131.

California Form 3536 (Llc) Draft - Estimated Fee For Llcs - 2009 Page 2

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