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