Form FTB 3588 at a glance
What it is: Form FTB 3588 is the Payment Voucher for LLC e-filed Returns, to pay the total amount due on Form 568, Limited Liability Company Return of Income.
Tax deadline: The tax liability must be paid by the original due date of the return.
Only use form FTB 3588 if the LLC meets all of the following:
The LLC files its tax return electronically.
The LLC has a balance due.
The LLC remits payment with a check or money order.
What to bring and attach to Form FTB 3588
Using black or blue ink, make the check or money order payable to the “Franchise Tax Board.”
Write the LLC's California SOS file number or FEIN and “2025 FTB 3588” on the check or money order.
Make all checks or money orders payable in U.S. dollars and drawn against a U.S. financial institution.
A filled-in Form FTB 3588 example: an LLC pays the balance due by check
How to fill out Form FTB 3588, box by box
Calendar year or fiscal year, limited liability company name and SOS file number
Enter the calendar year or fiscal year beginning (mm/dd/yyyy) and ending (mm/dd/yyyy).
Enter the limited liability company name and the California Secretary of State (SOS) file number.
Print the LLC's name, DBA, address (in CAPITAL LETTERS), California SOS file number, FEIN, contact telephone number, and amount of payment in the space provided.
The information on form FTB 3588 should match the information that was electronically transmitted to the Franchise Tax Board (FTB) and the information printed on the paper copy of the 2025 Form 568.
DBA and FEIN
Enter the DBA and the FEIN.
Address, city, state and ZIP code
Enter the address (suite, room, PO box, or PMB no.).
Include the PMB in the address field. Write “PMB” first, then the box number.
Enter the city, state and ZIP code.
Telephone and amount of payment
Enter the telephone and the amount of payment. Do not mail a copy of the tax return with this payment voucher.
More rules for Form FTB 3588
The FTB may waive the late payment penalty based on reasonable cause. Reasonable cause is presumed when 90% of the tax is paid by the original due date of the return. However, the imposition of interest is mandatory.
Do not mail a paper copy of the LLC return to the FTB. Keep it for the LLC's records.
Online payment, no payment due and annual tax
The voucher is preprinted with the LLC's information
If form FTB 3588 is preprinted with the LLC's information, verify that the LLC's name, DBA, address, California Secretary of State (SOS) file number, federal employer identification number (FEIN), amount of payment and contact telephone number are correct before mailing the voucher and the check or money order.
If a change is needed to the information, use black or blue ink to draw a line through the incorrect information and clearly print the new information.
Paying by Web Pay or credit card
If paying by Web Pay, do not file form FTB 3588.
If paying by credit card, do not file form FTB 3588.
No payment is due
If no payment is due, do not mail the voucher.
Attach the preprinted voucher or detach the payment voucher, only if an amount is owed.
Unpaid LLC annual tax or the estimated fee
Use form FTB 3588 to pay the total amount due on Form 568, except for any unpaid limited liability company (LLC) annual tax, which must be paid using form FTB 3522, LLC Tax Voucher.
The LLC fee must be estimated and paid by the 15th day of the 6th month following the beginning of the taxable year.
LLCs should use form FTB 3536, Estimated Fee for LLCs, to remit the estimated fee.
The payment is returned by the bank for insufficient funds
A penalty may be imposed if the payment is returned by the bank for insufficient funds.
Common questions about Form FTB 3588
Is there a deadline?
For LLCs classified as partnerships, the original due date of the return is the 15th day of the 3rd month following the close of the taxable year. For single member LLCs (SMLLCs) owned by pass-through entities (S corporations, partnerships, and LLCs classified as partnerships), the original due date of the return is the 15th day of the 3rd month following the close of the taxable year. For all other SMLLCs, the original due date of the return is the 15th day of the 4th month following the close of the taxable year of the owner. 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.
Where do I file it?
Enclose, but do not staple, the payment with the voucher and mail to: FRANCHISE TAX BOARD, PO BOX 942857, SACRAMENTO CA 94257-0531.
Is there a penalty?
If the LLC fails to pay its total tax liability by the original due date, the entity will incur a late payment penalty plus interest. A penalty in the amount of 10% of the underpayment of the estimated fee will apply if the estimated LLC fee is underpaid.
Sources
[1] 2025 Instructions for Form FTB 3588 Payment Voucher for LLC e-filed Returns, California Franchise Tax Board (the Official source link on this page).