3522: Limited Liability Company Tax Voucher (2024)

California · FTB · Used for tax years 2024

California Form FTB 3522 is a payment voucher for the $800 annual limited liability company (LLC) tax for taxable year 2024. It identifies the LLC, its taxable year, and the amount paid.

Who files this form

Form FTB 3522 is used to pay California’s $800 annual LLC tax for taxable year 2024. An LLC is subject to this tax if it:

  • Does business in California.
  • Has articles of organization accepted by the California Secretary of State (SOS).
  • Has a certificate of registration issued by the SOS.

The tax must be paid each taxable year until a certificate of cancellation of registration or articles of organization is filed with the SOS. Do not mail the voucher if no payment is due or if you pay electronically.

The text lists exemptions for LLCs described in Internal Revenue Code Sections 501(c)(2) and 501(c)(25) and California Revenue and Taxation Code Sections 23701h and 23701x. It also lists an exemption for taxable years beginning on or after January 1, 2020, and before January 1, 2030, for a small-business LLC solely owned by a deployed U.S. Armed Forces member, if the owner is deployed during the taxable year and the LLC operates at a loss or ceases operation.

When it's due

  • 2024 calendar-year LLCs: File and pay by April 15, 2024.
  • Fiscal-year LLCs using the 2024 voucher: File and pay by the 15th day of the 4th month after the beginning of the taxable year.
  • If the due date falls on a weekend or holiday, the deadline to file and pay without penalty moves to the next business day.

An existing foreign LLC whose regular due date has already passed before it begins doing business in California or registers with the SOS should pay immediately after beginning business or registering.

Late payment can result in a penalty plus interest, calculated from the tax due date to the payment date.

What you'll need

Have the following information ready to complete the voucher:

  • LLC name and DBA, if applicable.
  • California SOS file number and federal employer identification number (FEIN).
  • Address and telephone number.
  • Payment amount.
  • Beginning and ending dates of the taxable year, if filing for a fiscal year.

For a mailed payment, include a check or money order payable to the “Franchise Tax Board.” It must be in U.S. dollars and drawn against a U.S. financial institution.

How to file

Pay by mail

  1. Complete the voucher in black or blue ink, including the California SOS file number and FEIN.
  2. Using black or blue ink, make your check or money order payable to the “Franchise Tax Board.” Write the SOS file number, FEIN, and “2024 FTB 3522” on the payment.
  3. Detach the voucher. Enclose the payment with it, but do not staple them together.
  4. Mail to:

FRANCHISE TAX BOARD

PO BOX 942857

SACRAMENTO CA 94257-0531

Pay electronically

  • Web Pay for Businesses: Go to ftb.ca.gov/pay. You can pay immediately or schedule payments up to a year in advance.
  • Electronic Funds Withdrawal (EFW): Use tax preparation software that supports EFW for annual tax payments. Check availability with your provider.
  • Credit card: Go to officialpayments.com. Discover, MasterCard, Visa, and American Express are accepted. The payment service charges a convenience fee.

Do not mail the voucher if you pay electronically or if no payment is due.

Common mistakes

  • Mailing an unnecessary voucher: Do not mail it if no payment is due or you paid electronically.
  • Leaving out identifying numbers: Include the California SOS file number and FEIN so the payment can be applied properly to the LLC’s account.
  • Stapling the payment to the voucher: Enclose them together without staples.
  • Using the wrong form for an unpaid prior-year tax: Use Form FTB 3522 for the appropriate taxable year, not another form.
  • Omitting a private mailbox designation: In the address, write “PMB” followed by the box number.
  • Using the same SOS number for every series: Only the first series to pay tax or file a return may use an SOS file number. Other series must initially enter zeroes and use their assigned number in subsequent years.

Questions people ask

How much is the annual LLC tax for 2024?

The annual LLC tax is $800 for an LLC subject to the tax.

Do I send Form FTB 3522 after paying online?

No. Do not mail the voucher if you pay electronically. The text specifically says not to file Form FTB 3522 when paying by Web Pay or credit card.

Does the listed first-year exemption cover taxable years beginning in 2024?

No. The listed first-year exemption applies to taxable years beginning on or after January 1, 2021, and before January 1, 2024, for LLCs that organize, register, or file with the SOS to do business in California.

What should I do if a prior-year annual LLC tax is unpaid?

Pay it as soon as possible using Form FTB 3522 for the appropriate taxable year. Do not use another form to pay that tax.

How do I complete the voucher for a series LLC?

After each series name, write “Series LLC # ___.” Also write “Series LLC” in black or blue ink in the voucher’s top right margin. Only the first series to pay tax or file a return may use an SOS file number. All other series initially enter zeroes in that field. Each series will be notified of its assigned number after its initial payment voucher is received and should use that number in subsequent years.

Official sources

All versions of 3522