Form 3537 - California Payment For Automatic Extension For Llcs

2014 Instructions for Form FTB 3537

Payment for Automatic Extension for LLCs

General Information

Instructions

California does not require the filing of written extensions. However, an

Enter all the information requested on the form below using black or blue

extension of time to file is not an extension of time to pay the Limited

ink. To ensure the timely and proper application of the payment to the LLC’s

Liability Company (LLC) tax, fee, or the nonconsenting nonresident (NCNR)

account, enter the California SOS file number (assigned upon registration

members’ tax.

with the SOS) and the federal employer identification number (FEIN).

LLCs treated as corporations (Form 100 filers)

Private Mail Box (PMB)

LLCs electing to be taxed as corporations should use form FTB 3539,

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

Payment for Automatic Extension for Corps and Exempts Orgs.

number. Example: 111 Main Street PMB 123.

LLCs treated as partnerships (Form 568 filers)

Side 1

If an LLC in good standing cannot file Form 568, Limited Liability Company

Amount of payment – Enter the amount from Side 2. Get the Form 568 Tax

Return of Income, by the due date, the LLC is granted an automatic

Booklet, (Specific Instructions ‑ Schedule T) for the proper calculation of

six‑month extension.

this tax.

If the tax return is filed by the 15th day of the 10th month following the close

Side 2

of the taxable year (fiscal year) or by October 15, 2015 (calendar year), the

List the name, social security number (SSN)/individual taxpayer identification

automatic extension will apply.

number (ITIN), or FEIN for each nonconsenting nonresident member

that did not sign form FTB 3832, Limited Liability Company Nonresident

LLCs treated as partnerships should use form FTB 3537, Payment for

Members’ Consent.

Automatic Extension for LLCs.

If the LLC does not owe tax, there is nothing to file at this time. Do not

Where to File

complete or mail this form.

Use form FTB 3537, only if both of the following apply:

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

“Franchise Tax Board.” Write the California SOS file number, FEIN, and “2014

• The LLC cannot file Form 568 by the due date.

FTB 3537” on the check or money order. Detach the form portion from the

• Nonconsenting nonresident members’ tax is owed for 2014.

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

Do not use form FTB 3537 if you are paying the LLC estimated fee for the

and mail to:

subsequent taxable year. Instead use the 2015 form FTB 3536, Estimated

FRANCHISE TAX BOARD

Fee for LLCs. Do not use this form if you are paying the $800 annual LLC tax

PO BOX 942857

for the subsequent taxable year. Instead use the 2015 form FTB 3522, LLC

SACRAMENTO CA 94257‑0531

Tax Voucher.

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

Web Pay

U.S. financial institution.

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

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

online registration, businesses can make an immediate payment or schedule

payments up to a year in advance. For more information, go to ftb.ca.gov.

Penalties and Interest

Credit Card

Use Discover, MasterCard, Visa or American Express Card to pay your

If the LLC fails to pay its NCNR tax liability by the due date of the tax return,

business taxes. Go to . Official Payments Corp.

a late payment penalty and interest will be added to the tax due. To avoid late

charges a convenience fee for using this service. If paying by credit card, do

payment penalties and interest, the LLC’s NCNR tax liability must be paid

not file form FTB 3537.

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

The FTB may waive the late payment penalty based on reasonable cause.

If the LLC owes tax, and did not make a payment electronically mail the form

Reasonable cause is presumed when 90% of the tax is paid by the original

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

due date of the return.

(fiscal year) or April 15, 2015 (calendar year), to avoid late payment penalties

and interest.

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

without penalty is extended to the next business day.





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 4th month following the close of the taxable year.

Calendar year: File and Pay by April 15, 2015.

CALIFORNIA FORM

TAXABLE YEAR

Payment for Automatic Extension for LLCs

3537 (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

Contact Telephone No.

Amount of payment

}

(

)

If amount of payment is



zero, do not mail form

DO NOT USE THIS FORM TO PAY

THE ANNUAL LLC TAX OR FEE.

FTB 3537 2014 Side 1

6121143

For Privacy Notice, get FTB 1131 ENG/SP.

Form 3537 - California Payment For Automatic Extension For Llcs - 2014

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