Instructions for Form FTB 3522
LLC Tax Voucher
Use form FTB 3522, LLC Tax Voucher, to pay the annual LLC tax of $800 for
Enter all the information requested using black or blue ink. To ensure the timely
taxable year 2014. An LLC should use this voucher if any of the following apply:
and proper application of the payment to the LLC’s account, enter the California
SOS file number (assigned upon registration with the SOS), and the federal
The LLC has articles of organization accepted by the California Secretary of
employer identification number (FEIN).
The LLC has a certificate of registration issued by the SOS.
The LLC is doing business in California.
After the name for each series, write “Series LLC # ___.” In addition, write “Series
LLC” in red in the top right margin of the voucher. Only the first series to pay tax
Make a payment online using Web Pay for Businesses. After a one-time online
or file a return may use an SOS file number. For all other series, enter zeroes in
registration, businesses can make an immediate payment or schedule payments
the SOS file number field. We will notify each series of its assigned number after
up to a year in advance. For more information, go to ftb.ca.gov.
we receive its initial payment voucher. The series LLC should use this assigned
number for subsequent years. Get FTB Pub. 3556, Limited Liability Company
Who Must Pay the Annual LLC Tax
Filing Information, for more information.
Every LLC that is doing business in California or that has articles of organization
Private Mail Box (PMB)
accepted or a certificate of registration issued by the SOS is subject to the
Include the PMB in the address field. Write “PMB” first, then the box number.
$800 annual tax. The tax must be paid for each taxable year until a certificate
Example: 111 Main Street PMB 123.
of cancellation of registration or of articles of organization is filed with the SOS.
Get FTB Pub. 1038, Guide to Dissolve, Surrender, or Cancel a California Business
Where to File
Entity, for more information.
Using black or blue ink, make a check or money order payable to the “Franchise
For taxable years beginning on or after January 1, 2003, an LLC as described in
Tax Board.” Write the California SOS file number, FEIN, and “2014 FTB 3522” on
Internal Revenue Code Sections 501(c)(2) and 501(c)(25) and California Revenue
the check or money order. Detach the payment voucher from the bottom of the
and Taxation Code Sections 23701h and 23701x is exempt from the annual LLC tax.
page. Enclose, but do not staple, your payment with the voucher and mail to:
When to Pay the Annual LLC Tax
FRANCHISE TAX BOARD
PO BOX 942857
The annual LLC tax is due and payable by the 15th day of the 4th month after the
SACRAMENTO CA 94257-0531
beginning of the LLC’s taxable year (fiscal year) or April 15, 2014 (calendar year).
Make all checks or money orders payable in U.S. dollars and drawn against a U.S.
The first taxable year of an LLC begins when the LLC files its articles of
financial institution. If no payment is due or paid electronically, do not mail this
organization with the SOS. The first taxable year of a foreign LLC doing business
in California begins when the LLC is organized in another state.
Penalties and Interest
If the 15th day of the 4th month of an existing foreign LLC’s taxable year has
passed before the foreign LLC commences business in California or registers
If the LLC fails to pay its annual tax by the 15th day of the 4th month after
with the SOS, the annual LLC tax should be paid immediately after commencing
the beginning of the taxable year, a late payment penalty plus interest will be
business or registering with the SOS.
assessed for failure to pay the annual LLC tax by the due date. The penalty and
Example: LLC1, a newly-formed calendar year taxpayer, organizes as an LLC
interest will be computed from the due date of the tax to the date of payment.
in Delaware on June 1, 2014. LLC1 registers with the SOS on August 13, 2014,
and begins doing business in California on August 14, 2014. Because LLC1’s
Late Payment of Prior Year Annual LLC Tax
initial taxable year begins on June 1, 2014, the annual LLC tax is due by
September 15, 2014 (the 15th day of the 4th month of the short-period taxable
If a prior year LLC tax of $800 was not paid by the 15th day of the 4th month
year). LLC1’s short-period (June 1, 2014-December 31, 2014) tax return is due
after the beginning of the taxable year, the tax should be paid as soon as possible,
by April 15, 2015. The annual tax payment for taxable year 2015, with form
using the appropriate taxable year form FTB 3522. Do not use any other form
FTB 3522 is also due by April 15, 2015.
for payment of the tax. This will assure proper application of the payment to the
IF NO PAYMENT IS DUE OR PAID ELECTRONICALLY, DO NOT MAIL THIS VOUCHER
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, 2014.
LLC Tax Voucher
For calendar year 2014 or fiscal year beginning (mm/dd/yyyy) _________________, and ending (mm/dd/yyyy) _________________ .
Limited liability company name
California Secretary of State (SOS) file number
Address (suite, room, PO Box, or PMB no.)
Amount of payment
Contact Telephone no.
FTB 3522 2013