Instructions for Form FTB 3536
Estimated Fee for LLCs
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
“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
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.
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
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
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
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.
Estimated Fee for LLCs
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.
If amount of payment is
zero, do not mail form
DO NOT USE THIS FORM TO PAY
THE ANNUAL LLC TAX.
FTB 3536 2013