California Limited Liability Company Tax Voucher

Limited Liability Company Tax Voucher
2023 Instructions for Form FTB 3522 LLC Tax Voucher
2023 Instructions for Form FTB 3522
LLC Tax Voucher

General Information

Use form FTB 3522, LLC Tax Voucher, to pay the annual limited liability company
(LLC) tax of $800 for taxable year 2023. An LLC should use this voucher if any of
the following apply:
• The LLC has articles of organization accepted by the California Secretary of
State (SOS).
• The LLC has a certificate of registration issued by the SOS.
• The LLC is doing business in California.
Electronic Funds Withdrawal (EFW)
LLCs can make an annual tax payment using tax preparation software. Check with
your software provider to determine if they support EFW for annual tax payments.
Web Pay
Make a payment 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/pay. If paying by Web Pay, do not file form
FTB 3522.
Credit Card
Use Discover, MasterCard, Visa or American Express Card to pay your business
taxes. Go to officialpayments.com. ACI Payments, Inc. (formerly Official
Payments) charges a convenience fee for using this service. If paying by credit
card, do not file form FTB 3522.

Who Must Pay the Annual LLC Tax

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. 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. Get
FTB Pub. 1038, Guide to Dissolve, Surrender, or Cancel a California Business
Entity, for more information.
For taxable years beginning on or after January 1, 2003, an LLC as described in
Internal Revenue Code Sections 501(c)(2) and 501(c)(25) and California Revenue
and Taxation Code Sections 23701h and 23701x is exempt from the annual LLC tax.
For taxable years beginning on or after January 1, 2020, and before January 1,
2030, an LLC that is a small business solely owned by a deployed member of the
United States Armed Forces shall not be subject to the annual tax if the owner
is deployed during the taxable year and the LLC operates at a loss or ceases
operation.

When to Pay the Annual LLC Tax

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, 2023 (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.
Due to the federal Emancipation Day holiday observed on April 17, 2023, tax
returns filed and payments mailed or submitted on April 18, 2023, will be
considered timely.
The first taxable year of an LLC begins when the LLC files its articles of
organization with the SOS. The first taxable year of a foreign LLC doing business

in California begins when the LLC is organized in another state.
For taxable years beginning on or after January 1, 2021 and before January 1,
2024, an LLC that organizes, registers, or files with the Secretary of State to do
business in California is exempt from the annual LLC tax in its first taxable year.
If the 15th day of the 4th month of an existing foreign LLC’s taxable year has
passed before the foreign LLC commences business in California or registers
with the SOS, the annual LLC tax should be paid immediately after commencing
business or registering with the SOS.

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
SOS file number (assigned upon registration with the SOS), and the federal
employer identification number (FEIN).
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. 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. We will notify each series of
its assigned number after we receive its initial payment voucher. The series LLC
should use this assigned number for subsequent years. Get FTB 3556 LLC MEO,
Limited Liability Company Filing Information, for more information.
Private Mail Box (PMB)
Include the PMB in the address field. Write “PMB” first, then the box number.
Example: 111 Main Street PMB 123.

Where to File

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 “2023 FTB 3522” on the
check or money order. 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
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
voucher.

Penalties and Interest

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.

Late Payment of Prior Year Annual LLC Tax

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. Do not use
any other form for payment of the tax. This will assure proper application of the
payment to the LLC’s account.

IF NO PAYMENT IS DUE, DO NOT MAIL THIS VOUCHER
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, 2023.

DETACH HERE

CALIFORNIA FORM

TAXABLE YEAR

2023

LLC Tax Voucher

3522

For calendar year 2023 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

Amount of payment
. 00

Telephone

6111233

FTB 3522  2022