California Estimated Fee for LLCs

Estimated Fee for LLCs
2024 FTB 3536 Estimated Fee for LLCs
2024 Instructions for Form FTB 3536
Estimated Fee for LLCs

Instructions

General Information
The Limited Liability Company (LLC) must estimate the fee it will owe for the
taxable year and must make an estimated fee payment by the 15th day of
the 6th month of the current taxable year. LLCs should use form FTB 3536,
Estimated Fee for LLCs, to remit the estimated fee payment. A penalty will
apply if the LLC’s estimated fee payment is less than the fee owed for the
taxable year. See Penalties and Interest, for more information.
The LLC fee remains due and payable by the due date of the LLC’s return.
LLCs should also use form FTB 3536 to pay by the due date of the LLC’s return
any amount of the LLC fee owed that was not paid as a timely estimated fee
payment. If the taxable year of the LLC ends prior to the 15th day of the 6th
month of the taxable year, no estimated fee payment is due, and the LLC fee is
due on the due date of the LLC’s return.
If the LLC does not owe a fee, do not complete or mail form FTB 3536.
If the LLC owes an estimated fee, complete the form below.
Mail the form along with the check or money order payable to the Franchise
Tax Board by the 15th day of the 6th month of the current taxable year (fiscal
year) or June 15, 2024 (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.

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 Secretary of State (SOS) file number (assigned upon ­registration
with the SOS) and the federal employer identification number (FEIN).

Private Mail Box (PMB)

Include the PMB in the address field. Write “PMB” first, then the box
number. Example: 111 Main Street PMB 123.

Amount of Payment

This is the amount you expect to enter on the LLC’s 2024 Form 568,
Limited Liability Company Return of Income, Side 1, line 2, Limited Liability
Company fee. As the fee owed for 2024 may not be known by the 15th day of
the 6th month of the current taxable year, you may estimate your 2024 fee by
completing the prior year Schedule IW, LLC Income Worksheet, included in
the 2023 Form 568 Limited Liability Company Tax Booklet. Use amounts of
income expected for the 2024 taxable year to estimate the 2024 fee amount.

Where to File

Electronic Funds Withdrawal (EFW)

Using black or blue ink, make check or money order payable to the
“Franchise Tax Board.” Write the California SOS file number, FEIN, and “2024
FTB 3536” on the check or money order. Detach the form from the bottom of
the page. Enclose, but do not staple, your payment with the form and mail to:
FRANCHISE TAX BOARD
PO BOX 942857
SACRAMENTO CA 94257-0531

Web Pay

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

LLCs can make an estimated fee payment using tax preparation software.
Check with your software provider to determine if they support EFW for
estimated fee payments.
Make payments 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 3536.

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 3536.
Do not use form FTB 3536 if you are paying the 2024 $800 annual LLC tax.
Instead use the 2024 form FTB 3522, LLC Tax Voucher.

If no payment is due or paid electronically, do not mail this form.

Penalties and Interest
If the LLC underpays the estimated fee, a penalty of 10% of the amount of
any underpayment will be added to the fee. The underpayment amount will be
equal to the difference between the total amount of the fee due for the taxable
year less the amount paid by the estimated fee due date. This penalty will not
be imposed if the estimated fee paid by the due date is equal to or greater than
the total amount of the fee of the LLC for the preceding taxable year.
To avoid late payment penalties and interest, the LLC fee must be paid by the
due date of the LLC’s return. The penalty and interest will be computed from
the due date of the return to the date of the payment.

IF NO PAYMENT IS DUE, DO NOT MAIL THIS
DETACH HERE
Fiscal year: File and Pay by the 15th day of the 6th month of the current taxable year.
Calendar year: File and Pay by June 17, 2024.
TAXABLE YEAR

2024

FORM

DETACH HERE
CALIFORNIA FORM

3536 (LLC)

Estimated Fee for LLCs

For calendar year 2024 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

Telephone

DO NOT USE THIS FORM TO PAY
THE ANNUAL LLC TAX.

If amount of payment is
zero, do not mail form 

6221243

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ZIP Code

Amount of payment

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FTB 3536  2023