Instructions Draft For Form 3522 - Llc Tax Voucher

Instructions for Form FTB 3522

LLC Tax Voucher

General Information

How to Complete Form FTB 3522

Use form FTB 3522, LLC Tax Voucher, to pay the annual limited liability company

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

(LLC) tax of $800 for taxable year 2010. An LLC should use this voucher if any of

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

the following apply:

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

federal employer identification number (FEIN).

•

The LLC has articles of organization accepted by the California Secretary of

State (SOS).

Series LLC – After the name for each series, write “Series LLC # ___.” In

•

The LLC has a certificate of registration issued by the California SOS.

addition, write “Series LLC” in red in the top right margin of the voucher. Only the

•

The LLC is doing business in California.

first series to pay tax or file a return may use a California SOS file number. For all

other series, enter zeroes in the Secretary of State (SOS) file number field. We

You can download, view, and print California tax forms and publications

will notify each series of its assigned number after we receive its initial payment

at ftb.ca.gov.

voucher. The series LLC should use this assigned number for subsequent years.

Access other state agencies’ websites through the State Agencies Directory on

See FTB Pub. 3556, Limited Liability Companies, for more information.

California’s website at ca.gov.

Private Mail Box

Round Cents to Dollars – Round cents to the nearest whole dollar. For example,

Include the Private Mail Box (PMB) in the address field. Write “PMB” first, then

round $50.50 up to $51 or round $25.49 down to $25.

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

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

accepted or a certificate of registration issued by the California SOS is subject

California SOS file number, FEIN, and “2010 FTB 3522” on the check or money

to the $800.00 annual tax. The tax must be paid for each taxable year until a

order. Detach the payment voucher from the bottom of the page. Enclose, but do

certificate of cancellation of registration or of articles of organization is filed with

not staple, your payment to the voucher and mail to:

the California SOS. Get FTB Pub. 1038, Guide to Dissolve, Surrender, or Cancel a

FRANCHISE TAX BOARD

California Business Entity, for more information.

PO BOX 942857

For taxable years beginning on or after January 1, 2003, an LLC as described in

SACRAMENTO CA 94257-0631

Internal Revenue Code Section 501(c)(2) and 501(c)(25) and California Revenue

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

and Taxation Code Sections 23701h and 23701x is exempt from the annual LLC tax.

financial institution. If no payment is due, do not mail this voucher.

When to Pay the Annual LLC Tax

Penalties and Interest

The annual LLC tax is due and payable by the 15th day of the 4th month after the

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

beginning of the LLC’s taxable year (fiscal year) or April 15, 2010 (calendar year).

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 California SOS. The first taxable year of a foreign LLC begins

the late penalty, based on reasonable cause, where the greater of the annual tax or

when the 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

of payment.

with the California SOS, the annual LLC tax should be paid immediately after

Late Payment of Prior Year Annual LLC Tax

commencing business or registering with the California SOS.

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

If a prior year LLC tax of $800 was not paid by the 15th day of the 4th month

LLC in Delaware on June 1, 2010. LLC1 registers with the California SOS on

after the beginning of the taxable year, the tax should be paid as soon as possible,

August 13, 2010, and begins doing business in California on August 14, 2010.

using the appropriate taxable year form FTB 3522. Do not use any other form

Because LLC1’s initial taxable year began on June 1, 2010, the annual LLC tax is

for payment of the tax. This will assure proper application of the payment to the

due by September 15, 2010 (the 15th day of the 4th month of the short period

LLC’s account.

taxable year). LLC1’s short period (June 1, 2010-December 31, 2010) tax return

is due by April 15, 2011. The annual tax payment for taxable year 2011, with form

FTB 3522 also is due by April 15, 2011.





IF NO PAYMENT IS DUE, DO NOT MAIL THIS VOUCHER

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 15, 2010.

TAXABLE YEAr

CALIFOrNIA FOrM

LLC Tax Voucher

2010

3522

For calendar year 2010 or fiscal year beginning month_______ day_______ year _________, and ending month_______ day______ year__________ .

Limited liability company name

Secretary of State (SOS) file number

DBA

FEIN

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

City

State

ZIP Code

Amount of payment

Contact Telephone no.

(

)

FTB 3522 2009

6111103

Instructions Draft For Form 3522 - Llc Tax Voucher - 2010 Page 2

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