California Limited Liability Company Tax Voucher
Extracted from PDF file 2019-california-form-3522.pdf, last modified October 2018
Limited Liability Company Tax Voucher2019 Instructions for Form FTB 3522 LLC Tax Voucher General Information Use form FTB 3522, LLC Tax Voucher, to pay the annual limited liability company (LLC) tax of $800 for taxable year 2019. An LLC should use this voucher if any of the following apply: • The LLC has articles of organization accepted by the California Secretary of State (SOS). • The LLC has a certificate of registration issued by the SOS. • The LLC is doing business in California. Electronic Funds Withdrawal (EFW) LLCs can make an annual tax payment using tax preparation software. Check with your software provider to determine if they support EFW for annual tax payments. Web Pay Make a payment online using Web Pay for Businesses. LLCs can make an immediate payment or schedule payments up to a year in advance. For more information, go to ftb.ca.gov/pay. If paying by Web Pay, do not file form FTB 3522. Credit Card Use Discover, MasterCard, Visa or American Express Card to pay your business taxes. Go to officialpayments.com. Official Payments Corp. charges a convenience fee for using this service. If paying by credit card, do not file form FTB 3522. Who Must Pay the Annual LLC Tax Every LLC that is doing business in California or that has articles of organization accepted or a certificate of registration issued by the SOS is subject to the $800 annual LLC tax. The tax must be paid for each taxable year until a certificate of cancellation of registration or of articles of organization is filed with the SOS. Get FTB Pub. 1038, Guide to Dissolve, Surrender, or Cancel a California Business Entity, for more information. For taxable years beginning on or after January 1, 2003, an LLC as described in Internal Revenue Code Sections 501(c)(2) and 501(c)(25) and California Revenue and Taxation Code Sections 23701h and 23701x is exempt from the annual LLC tax. When to Pay the Annual LLC Tax The annual LLC tax is due and payable by the 15th day of the 4th month after the beginning of the LLC’s taxable year (fiscal year) or April 15, 2019 (calendar year). 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. The first taxable year of an LLC begins when the LLC files its articles of organization with the SOS. The first taxable year of a foreign LLC doing business in California begins when the LLC is organized in another state. If the 15th day of the 4th month of an existing foreign LLC’s taxable year has passed before the foreign LLC commences business in California or registers with the SOS, the annual LLC tax should be paid immediately after commencing business or registering with the SOS. Example: LLC1, a newly-formed calendar year taxpayer, organizes as an LLC in Delaware on June 1, 2019. LLC1 registers with the SOS on August 14, 2019, and begins doing business in California on August 15, 2019. Because LLC1’s initial taxable year begins on June 1, 2019, the annual LLC tax is due by September 15, 2019 (the 15th day of the 4th month of the short-period taxable year). Instructions 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 SOS file number (assigned upon registration with the SOS), and the federal employer identification number (FEIN). Series LLC After the name for each series, write “Series LLC # ___.” In addition, write “Series LLC” in red in the top right margin of the voucher. Only the first series to pay tax or file a return may use an SOS file number. For all other series, enter zeroes in the SOS file number field. We will notify each series of its assigned number after we receive its initial payment voucher. The series LLC should use this assigned number for subsequent years. Get FTB 3556 LLC MEO, Limited Liability Company Filing Information, for more information. Private Mail Box (PMB) Include the PMB in the address field. Write “PMB” first, then the box number. Example: 111 Main Street PMB 123. Where to File Using black or blue ink, make a check or money order payable to the “Franchise Tax Board.” Write the California SOS file number, FEIN, and “2019 FTB 3522” on the check or money order. Detach the payment voucher from the bottom of the page. Enclose, but do not staple, your payment with the voucher and mail to: FRANCHISE TAX BOARD PO BOX 942857 SACRAMENTO CA 94257-0531 Make all checks or money orders payable in U.S. dollars and drawn against a U.S. financial institution. If no payment is due or paid electronically, do not mail this voucher. Penalties and Interest If the LLC fails to pay its annual tax by the 15th day of the 4th month after the beginning of the taxable year, a late payment penalty plus interest will be assessed for failure to pay the annual LLC tax by the due date. The penalty and interest will be computed from the due date of the tax to the date of payment. Late Payment of Prior Year Annual LLC Tax If a prior year annual LLC tax of $800 was not paid by the 15th day of the 4th month after the beginning of the taxable year, the tax should be paid as soon as possible, using the appropriate taxable year form FTB 3522. Do not use any other form for payment of the tax. This will assure proper application of the payment to the LLC’s account. IF NO PAYMENT IS DUE, DO NOT MAIL THIS VOUCHER DETACH HERE Fiscal year: File and Pay by the 15th day of the 4th month after the beginning of the taxable year. Calendar year: File and Pay by April 15, 2019. DETACH HERE TAXABLE YEAR 2019 CALIFORNIA FORM 3522 LLC Tax Voucher For calendar year 2019 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 Telephone ( ) State ZIP code Amount of payment . 00 6111193 FTB 3522 2018
2019 Form 3522 - LLC Tax Voucher
More about the California Form 3522 Corporate Income Tax Voucher
This form explains who is required to pay the annual LLC tax, when to make the payment, how to file the application, and where to file it.
We last updated the Limited Liability Company Tax Voucher in February 2020, and the latest form we have available is for tax year 2019. This means that we don't yet have the updated form for the current tax year. Please check this page regularly, as we will post the updated form as soon as it is released by the California Franchise Tax Board. You can print other California tax forms here.
Other California Corporate Income Tax Forms:
|Form Code||Form Name|
|Form 568 Schedule K-1||Member's Share of Income, Deductions, Credits, etc. (Fill-in)|
|Form 3522||Limited Liability Company Tax Voucher|
|3805-Z Booklet||Enterprise Zone Business Booklet|
|Form 541 Schedule K-1||Beneficiary's Share of Income, Deductions, Credits, etc.|
|Form 541||California Fiduciary Income Tax Return|
California usually releases forms for the current tax year between January and April. We last updated California Form 3522 from the Franchise Tax Board in February 2020.
Form 3522 is a California Corporate Income Tax form. Payment vouchers are provided to accompany checks mailed to pay off tax liabilities, and are used by the revenue department to record the purpose of the check and the SSN/EIN of the taxpayer who sent it. Many states recommend that taxpayers also write their social security number and the purpose of the payment on the check itself, in case the accompanying payment voucher is misplaced or destroyed.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of California Form 3522
We have a total of nine past-year versions of Form 3522 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2019 Form 3522 - LLC Tax Voucher
2018 Form 3522 - LLC Tax Voucher
2017 Form 3522 LLC Tax Voucher
2016 Form 3522 -- LLC Tax Voucher
2015 Form 3522 -- LLC Tax Voucher
2014 Form 3522 -- LLC Tax Voucher
2013 Form 3522 -- LLC Tax Voucher
2012 Form 3522 -- LLC Tax Voucher
2011 Form 3522 -- LLC Tax Voucher
While we do our best to keep our list of California Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.