Llc Tax Voucher Details

Form Ftb 3522 is a form that is used to report the sale or other disposition of California real property. This form must be filed in order to report the gain or loss from the sale or other disposition. The date of acquisition, adjusted basis, holding period, and sale price must be reported on this form. There are also several other pieces of information that must be included on this form. It is important to understand how to complete this form correctly so that all necessary information is reported. Failure to do so may result in an incorrect tax return and could result in penalties being assessed.

If you wish to know a handful of specific details regarding the PDF you'll use, here is the information you should go through prior to filling out the form ftb 3522.

Form NameForm Ftb 3522
Form Length1 pages
Fillable fields0
Avg. time to fill out15 sec
Other namesFTB, PMB, 15th, LLC

Form Preview Example

Instructions for Form FTB 3522

LLC Tax Voucher

General Information



Where to File





Use form FTB 3522, LLC Tax Voucher, to pay the annual limited liability company


Make a check or money order payable to the “Franchise Tax Board.” Write the

(LLC) tax of $800 for taxable year 2009. An LLC should use this form if any of the


SOS file number, FEIN, and “2009 FTB 3522” on the check or money order.




following apply:




Detach the payment form from the bottom of the page. Enclose, but do not staple,

The LLC has articles of organization accepted by the California Secretary of


your payment to the form and mail to:











State (SOS).









The LLC has a certificate of registration issued by the SOS.


PO BOX 942857





The LLC is doing business in California.



SACRAMENTO CA 94257-0631





You can download, view, and print California tax forms and publications from our


Make all checks or money orders payable in U.S. dollars and drawn against a U.S.

website at




financial institution. If no payment is due, do not mail this form.




Access other state agencies’ websites through the State Agencies Directory on








When to Pay the Annual LLC Tax





California’s website at







Round Cents to Dollars – Round cents to the nearest whole dollar. For example,


The annual LLC tax is due and payable by the 15th day of the 4th month after the

round $50.50 up to $51 or round $25.49 down to $25.


beginning of the LLC’s taxable year (fiscal year) or April 15, 2009 (calendar year).






The first taxable year of an LLC that was not previously in existence begins when

Who Must Pay the Annual LLC Tax


the LLC is organized or registered with the California SOS.




Every LLC that is doing business in California or that has articles of organization


If the 15th day of the 4th month of an existing foreign LLC’s taxable year has




accepted or a certificate of registration issued by the SOS is subject to the


passed before the foreign LLC commences business in California or registers

$800.00 annual tax. The tax must be paid for each taxable year until a certificate


with the SOS, the annual LLC tax should be paid immediately after commencing

of cancellation of registration or of articles of organization is filed with the SOS.


business or registering with the SOS.





For taxable years beginning on or after January 1, 2003, an LLC as described in


Example: LLC1, a newly-formed calendar year taxpayer, organizes as an LLC

Internal Revenue Code Section 501(c)(2) and 501(c)(25) and California Revenue


in Delaware on June 1, 2009. LLC1 registers with the SOS on August 13, 2009,

and Taxation Code Sections 23701h and 23701x is exempt from the annual


and begins doing business in California on August 14, 2009. Because LLC1’s

LLC tax.




initial taxable year began on June 1, 2009 the annual LLC tax is due by









September 15, 2009 (the 15th day of the 4th month of the short period taxable

How to Complete Form FTB 3522


year). LLC1’s short period (June 1, 2009-December 31, 2009) tax return is due






by April 15, 2010. The annual tax payment for taxable year 2010, with form




Enter all the information requested using blue or black ink. To ensure the timely





FTB 3522 also is due by April 15, 2010.





and proper application of the payment to the LLC’s account, enter the SOS file












number (assigned upon registration with the SOS), and the federal employer








Penalties and Interest





identification number (FEIN).







Series LLC – After the name for each series, write “Series LLC # ___.” In


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




addition, write “Series LLC” in red on the top right margin of the form. Only the






assessed for failure to pay the annual LLC tax by the due date. The FTB may waive

first series to pay tax or file a return may use a California SOS number. For all



the late penalty, based on reasonable cause, where the greater of the annual tax or

other series, enter zeroes in the Secretary of State (SOS) file number field. We



90% of the tax shown on the return is paid by the original due date of the return.

will assign a number and notify each series. See FTB Pub. 3556, Limited Liability



The penalty and interest will be computed from the due date of the tax to the date

Companies, for more information.





of payment.














Private Mail Box












Late Payment of Prior Year Annual LLC Tax




Include the Private Mail Box (PMB) in the address field. Write “PMB” first, then





the box number. Example: 111 Main Street PMB 123.










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.










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 15, 2009.































For calendar year 2009 or fiscal year beginning month_______ day_______ year _________, and ending month_______ day______ year__________ .

Limited liability company name


Secretary of State (SOS) file number



Address (including suite, room, PO Box, or PMB no.).



ZIP Code


Contact Telephone no.



Amount of payment

. 00

FTB 3522 2008

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