Form FTB 3522 at a glance
What it is: Form FTB 3522, LLC Tax Voucher, is used to pay the annual limited liability company (LLC) tax of $800 for taxable year 2026 (checked November 8, 2026).
Where and when to file: Mail it to FRANCHISE TAX BOARD PO BOX 942857 SACRAMENTO CA 94257-0531.
An LLC should use this voucher if the LLC has articles of organization accepted by the California Secretary of State (SOS), has a certificate of registration issued by the SOS, or is doing business in California.
A filled-in Form FTB 3522 example: a calendar-year LLC pays by check
How to fill out Form FTB 3522, box by box
Calendar year or fiscal year beginning
Enter the calendar year 2026 or the fiscal year beginning (mm/dd/yyyy) and ending (mm/dd/yyyy).
Limited liability company name and DBA
Enter the Limited liability company name.
Enter the DBA.
For a Series LLC, after the name for each series, write “Series LLC # ___.” In addition, write “Series LLC” in black or blue ink on the top right margin of the voucher.
SOS file number and FEIN
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).
Enter the California Secretary of State (SOS) file number.
Enter the FEIN.
For a Series LLC, 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.
Address, city, state and ZIP code
Enter the Address (suite, room, PO box, or PMB no.).
For a Private Mail Box (PMB), 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.
More rules for Form FTB 3522
Enter all the information requested using black or blue ink.
If no payment is due or paid electronically, do not mail this 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 (checked November 8, 2026). Do not use any other form for payment of the tax.
Common questions about Form FTB 3522
What is a 3522 tax form?
Form FTB 3522, LLC Tax Voucher, is used to pay the annual limited liability company (LLC) tax of $800 for taxable year 2026 (checked November 8, 2026). The first taxable year of an LLC begins when the LLC files its articles of organization with the SOS.
Do you have to pay the $800 California LLC fee every year?
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.
Is there a deadline?
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, 2026 (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.
Where do I file it?
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. 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 “2026 FTB 3522” 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.
Are there fees?
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 (checked November 8, 2026).
Is there a penalty?
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.
When is this form not the right one?
If paying by Web Pay, do not file form FTB 3522. If paying by credit card, do not file form FTB 3522.
Sources
[1] Form FTB 3522 (2026), LLC Tax Voucher, California Franchise Tax Board (the Official source link on this page).
