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Instructions for Form FTB 3588

Payment Voucher for LLC Electronically Filed (e-filed) Returns

What’s New

CAPITAL LETTERS), California Secretary of State (SOS) file number,

federal employer identification number (FEIN), contact telephone number,

For taxable years beginning on or after January 1, 2009, the limited liability

and amount of payment in the space provided.

company, (LLC) fee must be estimated and paid by the 15th day of the

The information on form FTB 3588 should match the information that

6th month following the beginning of the taxable year. LLCs will use form

was electronically transmitted to the Francise Tax Board (FTB) and the

FTB 3536, Estimated Fee for LLCs, to remit the estimated fee. A penalty in

information printed on the paper copy of the 2009 Form 568, Limited

the amount of 10% of the underpayment of the estimated fee will apply if the

Liability Company Return of Income.

estimated LLC fee is underpaid. Get form FTB 3536 for more information.

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

General Information

the “Franchise Tax Board.” Write the LLC’s SOS file number or FEIN

and “2009 FTB 3588” on the check or money order. A penalty may be

Use form FTB 3588, Payment Voucher for LLC e‑filed Returns, to pay the fee

imposed if the payment is returned by the bank for insufficient funds.

only if the LLC meets all of the following:

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

• Files its tax return electronically

against a U.S. financial institution.

• Has a balance due

4. Attach the preprinted voucher or detach the payment voucher below, only

• Remits payment with a check or money order

if an amount is owed. Enclose, but do not staple, the payment with the

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

voucher and mail to:

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

FRANCHISE TAX BOARD

Private Mail Box –

Include the Private Mail Box (PMB) in the address field.

PO BOX 942857

Write “PMB” first, then the box number. Example: 111 Main Street PMB 123.

SACRAMENTO CA 94257‑0531

Specific Instructions

When to Make Payment

Is form FTB 3588 preprinted with the LLC’s information?

If there is a balance due on the 2009 Form 568, mail form FTB 3588 with the

payment to the address listed under Specific Instructions, item 4.

Yes. Go to number 1.

No. Go to number 2.

The tax liability must be paid by the 15th day of the 4th month following the

1. Verify that the following information is correct before mailing the voucher

close of the taxable year.

and the check or money order:

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

• LLC’s name

without penalty is extended to the next business day.

• Doing Business As (DBA)

• Address

Penalties and Interest

• California Secretary of State (SOS) file number

• Federal employer identification number (FEIN)

If the LLC fails to pay its total tax liability by the original due date, the entity

• Amount of payment

will incur a late payment penalty plus interest. To avoid late payment penalties

• Contact telephone number

and interest, the tax liability must be paid by the 15th day of the 4th month,

If a change is needed to the information, use blue or black ink to draw

following the close of the taxable year. If the entity paid at least 90% of the tax

a line through the incorrect information and clearly print the new

shown on the return by the original due date of the return, but not less than the

information. Scanning machines may not be able to read other ink colors.

annual tax, the FTB will waive the penalty based on reasonable cause. However,

Then, go to number 3.

the imposition of interest is mandatory.

2. If there is a balance due, complete the voucher at the bottom of this page

with blue or black ink. Scanning machines may not be able to read other

ink colors. Print the LLC’s name, doing business as (DBA), address (in

Do not mail a paper copy of the LLC return to the FTB. Keep it for the LLC’s records.





IF NO PAYMENT IS DUE, DO NOT MAIL THIS VOUCHEr

DETACH HErE

Fiscal year – File and Pay by the 15TH day of 4th month following the close of the taxable year.

Calendar year – File and Pay by April 15, 2010.

Payment Voucher for

TAXABLE YEAr

CALIFOrNIA FOrM

2009

LLC e-filed Returns

3588 (e-file)

For calendar year 2009 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.

Do not mail copy of return

(

)

with this payment voucher.

FTB 3588 2009

6201093

Instructions For Form Ftb 3588 Draft - Payment Voucher For Llc Electronically Filed (E-Filed) Returns - 2009 Page 2

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