Fillable Form 3536 - Estimated Fee For Llcs - 2014 printable pdf download

Instructions for Form FTB 3536

Estimated Fee for LLCs

General Information

Private Mail Box (PMB)

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

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

number. Example: 111 Main Street PMB 123.

for the taxable year and must make an estimated fee payment by the

Amount of Payment

15th day of the 6th month of the taxable year. LLCs should use form FTB

This is the amount you expect to enter on the LLC’s 2014 Form 568,

3536, Estimated Fee for LLCs, to remit the estimated fee payment. A

Side 1, line 2, Limited Liability Company fee. As the fee owed for 2014

penalty will apply if the LLC’s estimated fee payment is less than the fee

may not be known by the 15th day of the 6th month of the current

owed for the taxable year. The penalty is equal to 10% of the amount of

taxable year, you may estimate your 2014 fee by completing the

the LLC fee owed for the year over the amount of the timely estimated

prior year Schedule IW, LLC Income Worksheet, included in the 2013

fee payment. See Penalties and Interest, for more information.

Form 568 Tax Booklet. Use amounts of income expected for the 2014

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

taxable year to estimate the 2014 fee amount.

return. LLCs should also use form FTB 3536 to pay by the due date of

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

Where to File

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

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

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

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

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

return.

“2014 FTB 3536” on the check or money order. Detach the form from

the bottom of the page. Enclose, but do not staple, your payment with

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

the form and mail to:

Make payments online using Web Pay for Businesses. After a one-time

FRANCHISE TAX BOARD

online registration, businesses can make an immediate payment or

PO BOX 942857

schedule payments up to a year in advance. For more information, go to

SACRAMENTO CA 94257-0531

ftb.ca.gov.

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

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

against a U.S. financial institution.

along with the check or money order payable to the FTB by the 15th day

of the 6th month of the current taxable year (fiscal year) or June 16, 2014

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

(calendar year).

Penalties and Interest

Do not use form FTB 3536 if you are paying the 2014 $800 annual LLC

tax. Instead use the 2014 form FTB 3522, LLC Tax Voucher.

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

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

Instructions

amount will be equal to the difference between the total amount of the

fee due for the taxable year less the amount paid by the estimated fee

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

due date. This penalty will not be imposed if the estimated fee paid by

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

the due date is equal to or greater than the total amount of the fee of the

enter the California Secretary of State (SOS) file number (assigned

LLC for the preceding taxable year.

upon registration with the SOS) and the federal employer identification

number (FEIN).

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

by the 15th day of the 4th month following the close of the taxable year.

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

return to the date of the payment.





IF NO PAYMENT IS DUE OR PAID ELECTRONICALLY, 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 16, 2014.

CALIFORNIA FORM

TAXABLE YEAR

Estimated Fee for LLCs

3536 (LLC)

2014

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

DBA

FEIN

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

City

State

ZIP Code

Amount of payment

Contact Telephone No.

}

(

)

If amount of payment is



zero, do not mail form

DO NOT USE THIS FORM TO PAY

THE ANNUAL LLC TAX.

FTB 3536 2013

6221143

Form 3536 - Estimated Fee For Llcs - 2014

Related Articles

Related forms

Related Categories