California LLC Payments

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)
Franchise Tax Board Website top screen scrape
Visit the Franchise Tax Board’s site for
More Information on LLCs and Taxes

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!)

5 Replies to “California LLC Payments”

  1. Hi Geoffrey,

    Thanks for posting these information. I have a LLC and I am always confused when to pay for the annual fee. If I want to pay for the 2017 LLC $800 annual tax, I will have to pay it before April 2018, correct?

    Thank you,

    1. Thank you for writing in. We cannot give specific advice based on our comments here, but, in general, the LLC fee should be paid by April 15 of the current year — you pay ahead of time! So, the fee for 2017 was due April 15, 2017, and the fee for 2018 is due April 15, 2018. Actually, the due date for 2018, according to the state’s payment form , is April 17 because of weekends and holidays.

      1. Hi Geoffrey,

        Thank you for the information.

        So LLCs need to file form 3536 in June and pay tax on estimated gross income for the year. If we don’t estimate correctly and underpay, we are penalized and must file form 3588 with the additional payment. Is that correct?

  2. The Franchise Tax Board has all the detailed information about this and other forms .

    I checked with Geoffrey, and he said that in general this is a form that is used infrequently. It’s used when a non=California resident LLC member hasn’t committed to filing in California and the LLC is sending in a payment for taxes owed and is asking for an extension to file. It’s a form the tax preparers need to know about, but it’s not a popular one.

Leave a Reply

Your email address will not be published. Required fields are marked *

This site uses Akismet to reduce spam. Learn how your comment data is processed.