California Form 3522 - Limited Liability Company Tax Voucher - 2005
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Instructions for Form FTB 3522
Limited Liability Company Tax Voucher
General Information
Where to Mail
Form FTB 3522 is used to pay the annual limited liability company
Detach the payment voucher from the bottom of the page. Enclose but
(LLC) tax of $800 for taxable year 2005. An LLC should use this form
do not staple your payment to the voucher and mail to:
if it:
FRANCHISE TAX BOARD
• Has articles of organization accepted by the California Secretary of
PO BOX 942857
State (SOS);
SACRAMENTO CA 94257-0631
• Has a certificate of registration issued by the SOS; or
• Is doing business in California.
When to Pay the Annual LLC Tax
You can download, view, and print California tax forms and publica-
The annual LLC tax is due and payable on or before the 15th day of the
tions from our Website at
4th month after the beginning of the LLC’s taxable year (fiscal year) or
Access other state agencies’ Websites through the State Agency Index
April 15, 2005 (calendar year).
on California’s Website at
Note: The first taxable year of an LLC that was not previously in
existence begins when the LLC is organized.
Who Must Pay the Annual LLC Tax
If the 15th day of the 4th month of an existing foreign LLC’s taxable
Every LLC that is doing business in California or that has articles of
year has passed before the foreign LLC commences business in
organization accepted or a certificate of registration issued by the SOS
California or registers with the SOS, the annual LLC tax should be paid
is subject to the annual LLC tax of $800. The tax must be paid for
immediately after commencing business or registering with the SOS.
each taxable year until a certificate of cancellation of registration or of
Example: LLC1, a newly-formed calendar year taxpayer, organizes as
articles of organization is filed with the SOS.
an LLC in Delaware on June 1, 2005. LLC1 registers with the SOS on
Note: For taxable years beginning on or after January 1, 2004, an LLC
August 16, 2005, and begins doing business in California on
as described in Internal Revenue Code Section 501(c)(2) and Revenue
August 17, 2005. Because LLC1’s initial taxable year began on
and Taxation Code Sections 23701h and 23701X is exempt from the
June 1, 2005, the annual LLC tax is due September 15, 2005 (the 15th
annual LLC tax.
day of the 4th month of the short period taxable year). LLC1’s short
period (June 1, 2005-December 31, 2005) tax return is due April 17,
How to Complete Form FTB 3522
2006. The annual tax payment for tax year 2006, with form FTB 3522
also is due April 17, 2006.
Enter all the information requested on this form. To ensure the timely
and proper application of the payment to the LLC’s account, enter the
Penalties and Interest
SOS file number (assigned upon registration with the SOS), and the
federal employer identification number (FEIN).
If the LLC fails to pay its annual tax by the 15th day of the 4th month
after the beginning of the taxable year, a late payment penalty plus
Note: If the LLC leases a private mailbox (PMB) from a private
interest will be assessed for failure to pay the annual LLC tax by the
business rather than a PO box from the United States Postal Service,
return due date. The penalty and interest will be computed from the
include the box number in the field labeled “PMB no.” in the address
due date of the tax to the date of payment.
area.
Late Payment of Prior Year Annual LLC Tax
If a prior year LLC tax of $800 was not paid on or before the 15th day
of the 4th month after the beginning of the taxable year, the tax should
be paid as soon as possible, using the appropriate taxable year form
FTB 3522. Do not use any other form for payment of the tax. This will
assure proper application of the payment to the LLC’s account.
¤
§
IF NO PAYMENT IS DUE, DO NOT MAIL THIS FORM
DETACH HERE
DETACH HERE
DUE 15TH DAY OF 4TH MONTH OF TAXABLE YEAR (fiscal year) OR APRIL 15, 2005 (calendar year).
Limited Liability Company
TAXABLE YEAR
CALIFORNIA FORM
2005
Tax Voucher
3522
For calendar year 2005 or fiscal year beginning month_______ day_______ year 2005, and ending month_______ day_______ year__________ .
Limited liability company name
Secretary of State (SOS) file number
DBA
FEIN
-
Address
STE. no.
PMB no.
City
State
ZIP Code
-
Make your check or money order payable to “Franchise Tax Board.” Write the SOS file number, FEIN, and
Amount of payment
“FTB 3522 2005” on the check or money order. Mail this voucher and the check or money order to:
}
If amount of payment is
FRANCHISE TAX BOARD
PO BOX 942857
. . . . .
zero, do not mail form
SACRAMENTO CA 94257-0631
352205103
FTB 3522 (REV 2004)
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