California Payment Voucher for LLC e-filed Returns

Payment Voucher for LLC e-filed Returns
2023 Form 3588 (e-file) Payment Voucher for LLC e-filed Returns California
2023 Instructions for Form FTB 3588
Payment Voucher for LLC e-filed Returns
General Information
Use form FTB 3588, Payment Voucher for LLC e‑filed Returns, to pay the
total amount due on Form 568, Limited Liability Company Return of Income,
except for any unpaid limited liability company (LLC) annual tax which must
be paid using form FTB 3522, LLC Tax Voucher. Only use form FTB 3588 if
the LLC meets all of the following:
• Files its tax return electronically.
• Has a balance due.
• Remits payment with a check or money order.
The LLC fee must be estimated and paid by the 15th day of the 6th month
following the beginning of the taxable year. LLCs should use form FTB 3536,
Estimated Fee for LLCs, to remit the estimated fee. A penalty in the amount
of 10% of the underpayment of the estimated fee will apply if the estimated
LLC fee is underpaid. Get form FTB 3536 for more information.

Web Pay

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 3588.

Credit Card

ink colors. Print the LLC’s name, DBA, address (in CAPITAL LETTERS),
California SOS file number, FEIN, contact telephone number, and amount
of payment in the space provided.
The information on form FTB 3588 should match the information that
was electronically transmitted to the Franchise Tax Board (FTB) and the
information printed on the paper copy of the 2023 Form 568.
3. Using black or blue ink, make the check or money order payable to the
“Franchise Tax Board.” Write the LLC’s California SOS file number or
FEIN and “2023 FTB 3588” on the check or money order. A penalty may
be imposed if the payment is returned by the bank for insufficient funds.
Make all checks or money orders payable in U.S. dollars and drawn
against a U.S. financial institution.
4. Attach the preprinted voucher or detach the payment voucher below, only
if an amount is owed. Enclose, but do not staple, the payment with the
voucher and mail to:
FRANCHISE TAX BOARD
PO BOX 942857
SACRAMENTO CA 94257‑0531

When to Make Payment
The tax liability must be paid by the original due date of the return.
For LLCs classified as partnerships, the original due date of the return is the
15th day of the 3rd month following the close of the taxable year.

To pay by credit card, 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 3588.

Single Member LLCs (SMLLCs)

Private Mail Box (PMB)

•

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

Instructions
Is form FTB 3588 preprinted with the LLC’s information?
Yes. Go to number 1.
No. Go to number 2.
1. Verify that the following information is correct before mailing the voucher
and the check or money order:
• LLC’s name
• Doing business as (DBA)
• Address
• California Secretary of State (SOS) file number
• Federal employer identification number (FEIN)
• Amount of payment
• Contact telephone number
If a change is needed to the information, use black or blue ink to draw
a line through the incorrect information and clearly print the new
information. Scanning machines may not be able to read other ink colors.
Then, go to number 3.
2. If there is a balance due, complete the voucher at the bottom of this page
with black or blue ink. Scanning machines may not be able to read other

For SMLLCs owned by pass‑through entities (S corporations,
partnerships, and LLCs classified as partnerships), the original due date
of the return is the 15th day of the 3rd month following the close of the
taxable year.
• For all other SMLLCs, the original due date of the return is the 15th day
of the 4th month following the close of the taxable year of the owner.
For more information, see California Revenue and Taxation Code
Section 18633.5.
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.

Penalties and Interest
If the LLC fails to pay its total tax liability by the original due date, the
entity will incur a late payment penalty plus interest. To avoid late payment
penalties and interest, the tax liability must be paid by the original due
date of the return. The FTB may waive the late payment penalty based on
reasonable cause. Reasonable cause is presumed when 90% of the tax
is paid by the original due date of the return. However, the imposition of
interest is mandatory.

Do not mail a paper copy of the LLC return to the FTB. Keep it for the LLC’s records.
DETACH HERE

DETACH HERE

IF NO PAYMENT IS DUE, DO NOT MAIL THIS VOUCHER

For File and Pay dates, see instructions.
TAXABLE YEAR

2023

Payment Voucher for
LLC e-filed Returns

CALIFORNIA FORM

3588 (e-file)

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
Telephone

State

Do not mail copy of return
with this payment voucher.

6201233

ZIP code

Amount of payment

. 00
FTB 3588

2023