California Form 3522 (Draft) - Llc Tax Voucher - 2017
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12017 Instructions for Form FTB 3522
LLC Tax Voucher
General Information
Example: LLC1, a newly-formed calendar year taxpayer, organizes as an LLC in
Delaware on June 1, 2017. LLC1 registers with the SOS on August 13, 2017, and
begins doing business in California on August 14, 2017. Because LLC1’s initial
Use form FTB 3522, LLC Tax Voucher, to pay the annual LLC tax of $800 for
taxable year begins on June 1, 2017, the annual LLC tax is due by September 15,
taxable year 2017. An LLC should use this voucher if any of the following apply:
2017 (the 15th day of the 4th month of the short-period taxable year).
y The LLC has articles of organization accepted by the California Secretary
of State (SOS).
Instructions
y The LLC has a certificate of registration issued by the SOS.
Enter all the information requested using black or blue ink. To ensure the
y The LLC is doing business in California.
timely and proper application of the payment to the LLC’s account, enter the
Web Pay
California SOS file number (assigned upon registration with the SOS), and
Make a payment online using Web Pay for Businesses. LLCs can make an
the federal employer identification number (FEIN).
immediate payment or schedule payments up to a year in advance. For more
Series LLC
information, go to ftb.ca.gov.
After the name for each series, write “Series LLC # ___.” In addition, write
Credit Card
“Series LLC” in red in the top right margin of the voucher. Only the first
Use Discover, MasterCard, Visa or American Express Card to pay your
series to pay tax or file a return may use an SOS file number. For all other
business taxes. Go to . Official Payments Corp.
series, enter zeroes in the SOS file number field. We will notify each series of
charges a convenience fee for using this service. If paying by credit card, do
its assigned number after we receive its initial payment voucher. The series
not file form FTB 3522.
LLC should use this assigned number for subsequent years. Get FTB 3556,
Limited Liability Company Filing Information, for more information.
Who Must Pay the Annual LLC Tax
Private Mail Box (PMB)
Every LLC that is doing business in California or that has articles of
Include the PMB in the address field. Write “PMB” first, then the box
organization accepted or a certificate of registration issued by the SOS is
number. Example: 111 Main Street PMB 123.
subject to the $800 annual tax. The tax must be paid for each taxable year
until a certificate of cancellation of registration or of articles of organization
Where to File
is filed with the SOS. Get FTB Pub. 1038, Guide to Dissolve, Surrender, or
Using black or blue ink, make a check or money order payable to the “Franchise
Cancel a California Business Entity, for more information.
Tax Board.” Write the California SOS file number, FEIN, and “2017 FTB 3522” on
For taxable years beginning on or after January 1, 2003, an LLC as described
the check or money order. Detach the payment voucher from the bottom of the
in Internal Revenue Code Sections 501(c)(2) and 501(c)(25) and California
page. Enclose, but do not staple, your payment with the voucher and mail to:
Revenue and Taxation Code Sections 23701h and 23701x is exempt from the
FRANCHISE TAX BOARD
annual LLC tax.
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
Make all checks or money orders payable in U.S. dollars and drawn against a
after the beginning of the LLC’s taxable year (fiscal year) or April 15, 2017
U.S. financial institution. If no payment is due or paid electronically, do not
(calendar year).
mail this voucher.
When the due date falls on a weekend or holiday, the deadline to file and pay
Penalties and Interest
without penalty is extended to the next business day.
If the LLC fails to pay its annual tax by the 15th day of the 4th month after
Due to the Emancipation Day holiday on April 16, 2017, tax returns filed and
the beginning of the taxable year, a late payment penalty plus interest will be
payments mailed or submitted on April 18, 2017, will be considered timely.
assessed for failure to pay the annual LLC tax by the due date. The penalty and
The first taxable year of an LLC begins when the LLC files its articles of
interest will be computed from the due date of the tax to the date of payment.
organization with the SOS. The first taxable year of a foreign LLC doing
Late Payment of Prior Year Annual LLC Tax
business in California begins when the LLC is organized in another state.
If a prior year LLC tax of $800 was not paid by the 15th day of the 4th month
If the 15th day of the 4th month of an existing foreign LLC’s taxable year
after the beginning of the taxable year, the tax should be paid as soon as
has passed before the foreign LLC commences business in California or
possible, using the appropriate taxable year form FTB 3522. Do not use any
registers with the SOS, the annual LLC tax should be paid immediately after
other form for payment of the tax. This will assure proper application of the
commencing business or registering with the SOS.
payment to the LLC’s account.
IF NO PAYMENT IS DUE, 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 18, 2017.
TAXABLE YEAR
CALIFORNIA FORM
LLC Tax Voucher
2017
3522
For calendar year 2017 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
-
(
)
.
00
.
FTB 3522 2016
6111173
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