Fillable Form 3522 - Llc Tax Voucher - California Franchise Tax Board

Instructions for Form FTB 3522

LLC Tax Voucher

General Information

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

to:

Form FTB 3522 is used to pay the annual limited liability company

FRANCHISE TAX BOARD

(LLC) tax of $800 for taxable year 2006. An LLC should use this form

PO BOX 942857

if it:

SACRAMENTO CA 94257-0631

• Has articles of organization accepted by the California Secretary of

Note: All checks or money orders must be payable in US dollars and

State (SOS);

drawn against a US financial institution.

• 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-

tions from our Website at

The annual LLC tax is due and payable on or before the 15th day of the

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 17, 2006 (calendar year).

on California’s Website at

Note: The first taxable year of an LLC that was not previously in

Who Must Pay the Annual LLC Tax

existence begins when the LLC is organized.

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

articles of organization is filed with the SOS.

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

an LLC in Delaware on June 1, 2006. LLC1 registers with the SOS on

Note: For taxable years beginning on or after January 1, 2003, an LLC

August 16, 2006, and begins doing business in California on

as described in Internal Revenue Code Section 501(c)(2) and

August 17, 2006. Because LLC1’s initial taxable year began on

501(c)(25) and Revenue and Taxation Code Sections 17941, 23701h

June 1, 2006, the annual LLC tax is due September 15, 2006 (the 15th

and 23701X is exempt from the annual LLC tax.

day of the 4th month of the short period taxable year). LLC1’s short

period (June 1, 2006-December 31, 2006) tax return is due April 16,

How to Complete Form FTB 3522

2007. The annual tax payment for tax year 2007, with form FTB 3522

Enter all the information requested on this form. To ensure the timely

also is due April 16, 2007.

and proper application of the payment to the LLC’s account, enter the

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

Penalties and Interest

federal employer identification number (FEIN).

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

Note: If the LLC leases a private mailbox (PMB) from a private

after the beginning of the taxable year, a late payment penalty plus

business rather than a PO box from the United States Postal Service,

interest will be assessed for failure to pay the annual LLC tax by the

include the box number in the field labeled “PMB no.” in the address

due date. The penalty and interest will be computed from the due date

area.

of the tax to the date of payment.

Where to Mail

Late Payment of Prior Year Annual LLC Tax

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

If a prior year LLC tax of $800 was not paid on or before the 15th day

the SOS file number, FEIN, and “2006 FTB 3522” on the check or

of the 4th month after the beginning of the taxable year, the tax should

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

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

DUE 15TH DAY OF 4TH MONTH OF TAXABLE YEAR (fiscal year) OR APRIL 17, 2006 (calendar year).

TAXABLE YEAR

Print and Reset Form

Reset Form

CALIFORNIA FORM

3522

2006

LLC Tax Voucher

For calendar year 2006 or fiscal year beginning month_______ day_______ year 2006, 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

Contact Telephone no.

Amount of payment

}

(

)

If amount of payment is

. . . . .

zero, do not mail form

352206103

FTB 3522 2005

Form 3522 - Llc Tax Voucher - California Franchise Tax Board - 2006

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