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
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
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.
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
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
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 15, 2011.
Estimated Fee for LLCs
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
address (suite, room, Po Box, or PmB no.)
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.
FTB 3536 2010