2017 Form 3522 Llc Tax Voucher
FTB 3522 2016
2017 Instructions for Form FTB 3522
LLC Tax Voucher
Use form FTB 3522, LLC Tax Voucher, to pay the annual LLC tax of $800 for
taxable year 2017. 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.
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.
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 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, 2017
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.
Due to the federal Emancipation holiday observed on April 17, 2017, tax
returns ﬁled and payments mailed or submitted on April 18, 2017, will be
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, 2017. LLC1 registers with the SOS on August 14, 2017, and
begins doing business in California on August 15, 2017. Because LLC1’s initial
taxable year begins on June 1, 2017, the annual LLC tax is due by September 15,
2017 (the 15th day of the 4th month of the short-period taxable year).
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).
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,
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 “2017 FTB 3522” on
the check or money order. Detach the payment voucher from the bottom of the
page. Enclose, but donot 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 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
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 18, 2017.
LLC Tax Voucher
For calendar year 2017 or ﬁscal year beginning (mm/dd/yyyy) _________________, and ending (mm/dd/yyyy) _________________ .
Limited liability company name California Secretary of State (SOS) ﬁle number
Address (suite, room, PO box, or PMB no.)
City State ZIP code
Amount of payment