Form Ftb 3522 – Fill Out and Use

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).

FRANCHISE TAX BOARD

• 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 ftb.ca.gov.

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 ca.gov.

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.



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 4th month after the beginning of the taxable year.

Calendar year: File and Pay by APRIL 15, 2009.

TAXABLE YEAR

CALIFORNIA FORM

2009

LLC TAX VOUCHER

3522