California has a confusing number of LLC payment vouchers… Here is a quick guide that we’re passing around the office.
- Form 3522 (Prior Year) – to be used to pay last year’s $800 payment if it was not made (regardless of when paid)
- Form 3522 – to be used for the current year’s $800 due in April
- Form 3536 – to be used for the estimated gross receipts fee due in June
- Form 3537 – this is called the payment voucher for automatic extensions but should only be used if LLC is going on extension AND there is nonconsenting nonresident members’ tax owed. (Extra credit if you need to file this one!)
- Form 3588 – Payment Voucher for LLC electronically filed returns – This is only used if the LLC is e-filing and has a balance due based on the gross receipts fee. (This would be when no 3536 payment was made)
California LLC extensions are automatic. There is nothing to file and therefore nothing to be e-filed. Instead, make the payments on the voucher for the type of payment you are making.
So to recap… for most small LLC’s, you only need to worry about the current and prior year 3522’s at extension time. It looks to me like the extension transmittal letter is now including reference to both forms appropriately. (Good news!)