Fillable Form 3536 (Llc) - Estimated Fee For Llcs

Instructions for Form FTB 3536

Estimated Fee for LLCs

What’s New

Private Mail Box (PMB)

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

Beginning November 2010, limited liability companies (LLCs) can make

number. Example: 111 Main Street PMB 123.

payments electronically at the Franchise Tax Board’s (FTB’s) website

using Web Pay. After a one-time online registration, LLCs can make an

Amount of Payment – This is the amount you expect to enter on the

LLC’s 2011 Form 568, Side 1, line 2, Limited Liability Company fee. As

immediate payment or schedule payments up to a year in advance. For

the fee owed for 2011 may not be known by the 15th day of the 6th

more information, go to ftb.ca.gov and search for web pay.

month of the current taxable year, you may estimate your 2011 fee by

General Information

completing the prior year LLC Income Worksheet, included in the 2010

Form 568 Tax Booklet. Use amounts of income expected for the 2011

For taxable years beginning on or after January 1, 2009, the LLC must

taxable year to estimate the 2011 fee amount.

estimate the fee it will owe for the taxable year and must make an

estimated fee payment by the 15th day of the 6th month of the taxable

Where to File

year. LLCs should use form FTB 3536, Estimated Fee for LLCs, to remit

the estimated fee payment. A penalty will apply if the LLC’s estimated

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

fee payment is less than the fee owed for the taxable year. The penalty

“Franchise Tax Board.” Write the SOS file number, FEIN, and “2011

is equal to 10% of the amount of the LLC fee owed for the year over the

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

amount of the timely estimated fee payment. See Penalties and Interest,

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

for more information.

form and mail to:

The LLC fee remains due and payable by the due date, without

FRANCHISE TAX BOARD

extension, of the LLC’s return. LLCs should use form FTB 3536 to pay

PO BOX 942857

by the due date of the LLC’s return any amount of LLC fee owed that

SACRAMENTO CA 94257-0651

was not paid as a timely estimated fee payment. If the taxable year of the

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

LLC ends prior to the 15th day of the 6th month of the taxable year, no

against a U.S. financial institution.

estimated fee payment is due, and the LLC fee is due on the due date of

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

the LLC’s return.

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

Penalties and Interest

If the LLC owes a fee, complete the form below. Mail the form along

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

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

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

the 6th month of the current taxable year (fiscal year) or June 15, 2011

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

(calendar year), to avoid late payment penalties and interest. Due to the

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

federal Emancipation Day holiday on April 15, 2011, tax returns filed and

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

payments received on April 18, 2011, will be considered timely.

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

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

LLC for the preceding taxable year. To avoid late payment penalties and

Payment for Automatic Extension for Corps and Exempt Orgs.

interest, the LLC’s estimated fee must be paid by the 15th day of the

6th month of the current taxable year. The penalty and interest will be

Do not use form FTB 3536 if you are paying the 2011 $800 annual LLC

computed from the due date of the return to the date of the payment.

tax. Instead use the 2011 form FTB 3522, LLC Tax Voucher.

Internet Access

How to Complete Form FTB 3536

You can download, view, and print California tax forms and publications

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

at ftb.ca.gov.

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

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

Access other state agencies’ websites at ca.gov.

upon registration with the SOS) and the federal employer identification

number (FEIN).





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 15, 2011.

california form

TaXaBlE YEar

Estimated Fee for LLCs

3536 (LLC)

2011

for calendar year 2011 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

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.

6221113

FTB 3536 2010

Form 3536 (Llc) - Estimated Fee For Llcs - 2011

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