Form Ftb 3536 Draft - Estimated Fee For Llcs

2018 Instructions for Form FTB 3536

Estimated Fee for LLCs

General Information

Instructions

The Limited Liability Company (LLC) must estimate the fee it will owe for the

Enter all the information requested using black or blue ink. To ensure the

taxable year and must make an estimated fee payment by the 15th day of

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

the 6th month of the current taxable year. LLCs should use form FTB 3536,

California Secretary of State (SOS) file number (assigned upon registration

Estimated Fee for LLCs, to remit the estimated fee payment. A penalty will

with the SOS) and the federal employer identification number (FEIN).

apply if the LLC’s estimated fee payment is less than the fee owed for the

Private Mail Box (PMB)

taxable year. The penalty is equal to 10% of the amount of the LLC fee

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

owed for the year over the amount of the timely estimated fee payment. See

number. Example: 111 Main Street PMB 123.

Penalties and Interest, for more information.

Amount of Payment

The LLC fee remains due and payable by the due date of the LLC’s return.

This is the amount you expect to enter on the LLC’s 2018 Form 568,

LLCs should also use form FTB 3536 to pay by the due date of the LLC’s

Limited Liability Company Return of Income, Side 1, line 2, Limited Liability

return any amount of the LLC fee owed that was not paid as a timely

Company fee. As the fee owed for 2018 may not be known by the 15th day of

estimated fee payment. If the taxable year of the LLC ends prior to the

the 6th month of the current taxable year, you may estimate your 2018 fee by

15th day of the 6th month of the taxable year, no estimated fee payment is

completing the prior year Schedule IW, LLC Income Worksheet, included in

due, and the LLC fee is due on the due date of the LLC’s return.

the 2017 Form 568 Limited Liability Company Tax Booklet. Use amounts of

If the LLC does not owe a fee, do not complete or mail form FTB 3536.

income expected for the 2018 taxable year to estimate the 2018 fee amount.

If the LLC owes an estimated fee, complete the form below. Mail the form

Where to File

along with the check or money order payable to the Franchise Tax Board

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

by the 15th day of the 6th month of the current taxable year (fiscal year) or

“Franchise Tax Board.” Write the California SOS file number, FEIN, and “2018

June 15, 2018 (calendar year).

FTB 3536” on the check or money order. Detach the form from the bottom of

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

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

without penalty is extended to the next business day.

FRANCHISE TAX BOARD

Electronic Funds Withdrawal (EFW)

PO BOX 942857

LLCs can make an estimated fee payment using tax preparation software.

SACRAMENTO CA 94257-0531

Check with your software provider to determine if they support EFW for

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

estimated fee payments.

against a U.S. financial institution.

Web Pay

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

Make payments online using Web Pay for Businesses. LLCs can make an

Penalties and Interest

immediate payment or schedule payments up to a year in advance. For more

information, go to ftb.ca.gov/pay. If paying by Web Pay, do not file form

If the LLC underpays the estimated fee, a penalty of 10% of the amount of

FTB 3536.

any underpayment will be added to the fee. The underpayment amount will be

Credit Card

equal to the difference between the total amount of the fee due for the taxable

Use Discover, MasterCard, Visa or American Express Card to pay your

year less the amount paid by the estimated fee due date. This penalty will not

business taxes. Go to . Official Payments Corp.

be imposed if the estimated fee paid by the due date is equal to or greater than

charges a convenience fee for using this service. If paying by credit card,

the total amount of the fee of the LLC for the preceding taxable year.

do not file form FTB 3536.

To avoid late payment penalties and interest, the LLC fee must be paid by the

Do not use form FTB 3536 if you are paying the 2018 $800 annual LLC tax.

due date of the LLC’s return. The penalty and interest will be computed from

Instead use the 2018 form FTB 3522, LLC Tax Voucher.

the due date of the return to the date of the payment.

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IF NO PAYMENT IS DUE, DO NOT MAIL THIS FORM

DETACH HERE

Fiscal year: File and Pay by the 15th day of the 6th month of the current taxable year.

Calendar year: File and Pay by June 15, 2018.

TAXABLE YEAR

CALIFORNIA FORM

Estimated Fee for LLCs

2018

3536 (LLC)

For calendar year 2018 or fiscal year beginning (mm/dd/yyyy)

, and ending (mm/dd/yyyy)

California Secretary of State (SOS) file number

Limited liability company name

FEIN

DBA

Address (suite, room, PO Box, or PMB no.)

City

State

ZIP Code

Amount of payment

Telephone

}

(

)

If amount of payment is



zero, do not mail form

DO NOT USE THIS FORM TO PAY

THE ANNUAL LLC TAX.

FTB 3536 2017

6221183

Form Ftb 3536 Draft - Estimated Fee For Llcs - 2018 Page 2

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