Fillable Printable 2017 Form 3536 Estimated Fee For Ll Cs
Fillable Printable 2017 Form 3536 Estimated Fee For Ll Cs
2017 Form 3536 Estimated Fee For Ll Cs
6221173
FTB 3536 2016
2017 Instructions for Form FTB 3536
Estimated Fee for LLCs
General Information
The Limited Liability Company (LLC) must 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 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 fee payment is less than the fee
owed for the taxable year. The penalty is equal to 10% of the amount of
the LLC fee owed for the year over the amount of the timely estimated
fee payment. See Penalties and Interest, for more information.
The LLC fee remains due and payable by the due date of the LLC’s return.
LLCs should also use form FTB 3536 to pay by the due date of the LLC’s
return any amount of the LLC fee owed that was not paid as a timely
estimated fee payment. If the taxable year of the LLC ends prior to the
15th day of the 6th month of the taxable year, no estimated fee payment
is due, and the LLC fee is due on the due date of the LLC’s return.
If the LLC does not owe a fee, do not complete or mail form FTB 3536.
If the LLC owes an estimated fee, complete the form below. Mail the
form along with the check or money order payable to the FTB by the
15th day of the 6th month of the current taxable year (fiscal year) or
June 15, 2017 (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.
Web Pay
Make payments 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.
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 3536.
Do not use form FTB 3536 if you are paying the 2017 $800 annual LLC
tax. Instead use the 2017 form FTB 3522, LLC Tax Voucher.
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 Secretary of State (SOS) file number (assigned
upon registration with the SOS) and the federal employer identification
number (FEIN).
Private Mail Box (PMB)
Include the PMB in the address field. Write “PMB” first, then the box
number. Example: 111 Main Street PMB 123.
Amount of Payment
This is the amount you expect to enter on the LLC’s 2017 Form 568,
Side 1, line 2, Limited Liability Company fee. As the fee owed for 2017
may not be known by the 15th day of the 6th month of the current
taxable year, you may estimate your 2017 fee by completing the
prior year Schedule IW, LLC Income Worksheet, included in the 2016
Form 568 Tax Booklet. Use amounts of income expected for the 2017
taxable year to estimate the 2017 fee amount.
Where to File
Using black or blue ink, make check or money order payable to the
“Franchise Tax Board.” Write the California SOS file number, FEIN, and
“2017 FTB 3536” on the check or money order. Detach the form from
the bottom of the page. Enclose, but do not staple, your payment with
the form 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 form.
Penalties and Interest
If the LLC underpays the estimated fee, a penalty of 10% of the amount
of any underpayment will be added to the fee. The underpayment
amount will be equal to the difference between the total amount of the
fee due for the taxable year less the amount paid by the estimated fee
due date. This penalty will not be imposed if the estimated fee paid by
the due date is equal to or greater than the total amount of the fee of the
LLC for the preceding taxable year.
To avoid late payment penalties and interest, the LLC fee must be paid
by the due date of the LLC’s return. The penalty and interest will be
computed from the due date of the return to the date of the payment.
DETACH HERE
IF NO PAYMENT IS DUE, 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, 2017.
TAXABLE YEAR
2017 Estimated Fee for LLCs
CALIFORNIA FORM
3536 (LLC)
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
DBA
FEIN
Address (suite, room, PO Box, or PMB no.)
City State ZIP Code
Telephone
( )
If amount of payment is
zero, do not mail form
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Amount of payment
.
,
,
00
DO NOT USE THIS FORM TO PAY
THE ANNUAL LLC TAX.
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