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  • Limited liability company | FTB. ca. gov
    Use FTB 3522 when paying by mail For tax years beginning on or after January 1, 2021, and before January 1, 2024, LLCs that organize, register, or file with the Secretary of State to do business in California are not subject to the annual tax of $800 for their first tax year
  • Difference between CA state form 3522 and 3536 (LLC) - Intuit
    The 3522 is for the 2020 annual payment, the 3536 is used during the tax year to pay next year's LLC tax Form 3536 only needs to be filed if your income is $250,000 or more
  • California LLC Annual Fees (Whats due each year?) | LLCU®
    California charges your business an Annual LLC Franchise Tax of $800 It is filed with Form 3522 (LLC Tax Voucher) The Franchise Tax must be paid by all California LLCs regardless of how much they earn You must submit your first Form 3522 by the 15th day of the 4th month after you filed your LLC
  • 2025 FTB 3536 Estimated Fee for LLCs
    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 fee payment is less than the fee owed for the taxable year
  • 2025 Instructions for Form FTB 3522 LLC Tax Voucher
    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
  • When to File Form 3536 vs. Form 3522 for Penalty Abatement
    A taxpayer who is late in filing a Form 5471 but has not been contacted by the IRS may check for eligibility under a specific program, utilizing Form 3522 if they qualify If that same taxpayer is ineligible for the specific program or has already received a penalty notice, they must file Form 3536
  • California – Paying the Annual Tax and LLC Fees for Single-Member LLCs
    Business-related taxes and fees, such as the California Annual Tax and LLC Fee, are generally deductible business expenses on your federal tax return Be sure to keep proof of payment for your records and share it with your tax preparer Recording your payment to your Collective Dashboard
  • CA LLC FORMS: CA 568, CA FTB3522, CA FTB 3536, CA FTB 3537
    The fee (paid by 3536) is based on gross revenues while the tax (paid by 3522) is $800 regardless I like the analogy of thinking of the 3536 in the context of 1040ES
  • How to Fill Out FTB Form 3522 (w Examples) + FAQs
    Additionally, California has Form 3536 (LLC fee) and Form 568 (LLC return) which have no exact federal counterpart (except that Form 568 is similar to Schedule C Partnership returns but specific to CA LLCs)
  • California Franchise Tax Board Form 3556 - General LLC Information . . .
    Form FTB 3522 and Form FTB 3536 represent the Annual Tax and LLC Fee respectively Both of these are required for all LLCs, regardless of classification FTB 3522 requires a flat payment of $800 This payment is due on the 15th day of the 4th month after the LLC’s taxable year ends





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