Fillable California Form 3522 - Llc Tax Voucher

2016 Instructions for Form FTB 3522

LLC Tax Voucher

General Information

initial taxable year begins on June 1, 2016, the annual LLC tax is due by

September 15, 2016 (the 15th day of the 4th month of the short-period taxable

Use form FTB 3522, LLC Tax Voucher, to pay the annual LLC tax of $800 for

year). LLC1’s short-period (June 1, 2016-December 31, 2016) tax return is due

taxable year 2016. An LLC should use this voucher if any of the following apply:

by April 15, 2017. The annual tax payment for taxable year 2017, with form

FTB 3522 is also due by April 15, 2017.

•

The LLC has articles of organization accepted by the California Secretary of

State (SOS).

Instructions

•

The LLC has a certificate of registration issued by the SOS.

•

The LLC is doing business in California.

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, enter the California

Web Pay

SOS file number (assigned upon registration with the SOS), and the federal

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

employer identification number (FEIN).

registration, businesses can make an immediate payment or schedule payments

up to a year in advance. For more information, go to ftb.ca.gov.

Series LLC

After the name for each series, write “Series LLC # ___.” In addition, write “Series

Credit Card

LLC” in red in the top right margin of the voucher. Only the first series to pay tax

Businesses can use Discover, MasterCard, Visa or American Express Card to

or file a return may use an SOS file number. For all other series, enter zeroes in

pay your business taxes. Go to . Official Payments Corp.

the SOS file number field. We will notify each series of its assigned number after

charges a convenience fee for using this service. If paying by credit card, do not

we receive its initial payment voucher. The series LLC should use this assigned

file form FTB 3522.

number for subsequent years. Get FTB 3556, Limited Liability Company Filing

Who Must Pay the Annual LLC Tax

Information, for more information.

Private Mail Box (PMB)

Every LLC that is doing business in California or that has articles of organization

Include the PMB in the address field. Write “PMB” first, then the box number.

accepted or a certificate of registration issued by the SOS is subject to the

Example: 111 Main Street PMB 123.

$800 annual tax. The tax must be paid for each taxable year until a certificate

of cancellation of registration or of articles of organization is filed with the SOS.

Where to File

Get FTB Pub. 1038, Guide to Dissolve, Surrender, or Cancel a California Business

Entity, for more information.

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

Tax Board.” Write the California SOS file number, FEIN, and “2016 FTB 3522” on

For taxable years beginning on or after January 1, 2003, an LLC as described in

the check or money order. Detach the payment voucher from the bottom of the

Internal Revenue Code Sections 501(c)(2) and 501(c)(25) and California Revenue

page. Enclose, but do not staple, your payment with the voucher and mail to:

and Taxation Code Sections 23701h and 23701x is exempt from the annual

LLC tax.

FRANCHISE TAX BOARD

PO BOX 942857

When to Pay the Annual LLC Tax

SACRAMENTO CA 94257-0531

The annual LLC tax is due and payable by the 15th day of the 4th month after the

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

beginning of the LLC’s taxable year (fiscal year) or April 15, 2016 (calendar year).

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

voucher.

When the due date falls on a weekend or holiday, the deadline to file and pay

without penalty is extended to the next business day.

Penalties and Interest

Due to the Emancipation Day holiday on April 16, 2016, tax returns filed and

If the LLC fails to pay its annual tax by the 15th day of the 4th month after

payments mailed or submitted on April 18, 2016, will be considered timely.

the beginning of the taxable year, a late payment penalty plus interest will be

The first taxable year of an LLC begins when the LLC files its articles of

assessed for failure to pay the annual LLC tax by the due date. The penalty and

organization with the SOS. The first taxable year of a foreign LLC doing business

interest will be computed from the due date of the tax to the date of payment.

in California begins when the LLC is organized in another state.

Late Payment of Prior Year Annual LLC Tax

If the 15th day of the 4th month of an existing foreign LLC’s taxable year has

passed before the foreign LLC commences business in California or registers

If a prior year LLC tax of $800 was not paid by the 15th day of the 4th month

with the SOS, the annual LLC tax should be paid immediately after commencing

after the beginning of the taxable year, the tax should be paid as soon as possible,

business or registering with the SOS.

using the appropriate taxable year form FTB 3522. Do not use any other form

Example: LLC1, a newly-formed calendar year taxpayer, organizes as an LLC

for payment of the tax. This will assure proper application of the payment to the

in Delaware on June 1, 2016. LLC1 registers with the SOS on August 13, 2016,

LLC’s account.

and begins doing business in California on August 14, 2016. Because LLC1’s

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IF NO PAYMENT IS DUE, DO NOT MAIL THIS VOUCHER

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 18, 2016.

TAXABLE YEAR

CALIFORNIA FORM

LLC Tax Voucher

2016

3522

For calendar year 2016 or fiscal year beginning (mm/dd/yyyy) _________________, and ending (mm/dd/yyyy) _________________ .

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

Telephone

(

)

6111163

FTB 3522 2015

California Form 3522 - Llc Tax Voucher - 2016

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