3522: Limited Liability Company Tax Voucher (2025)

California · FTB · Used for tax years 2025

California Form FTB 3522 is a payment voucher for the $800 annual limited liability company (LLC) tax for taxable year 2025. It identifies the LLC, its taxable year, and the payment amount.

Who files this form

Form FTB 3522 is used to pay the $800 annual LLC tax for taxable year 2025. An LLC is subject to this tax if it:

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

The tax must be paid each taxable year until a certificate of cancellation of registration or of articles of organization is filed with the SOS.

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 exempts a small-business LLC solely owned by a deployed member of the United States Armed Forces if the owner is deployed during the taxable year and the LLC operates at a loss or ceases operation. This military-owner exemption applies to taxable years beginning on or after January 1, 2020, and before January 1, 2030.

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

When it's due

  • Calendar year 2025: File and pay by April 15, 2025.
  • Fiscal year covered by the 2025 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.

If an existing foreign LLC starts doing business in California or registers with the SOS after the 15th day of the 4th month of its taxable year, it should pay the annual tax immediately after starting business or registering.

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).
  • Mailing address and telephone number.
  • Fiscal-year beginning and ending dates, if applicable.
  • Payment amount.

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 online or electronically

  • Web Pay for Businesses: Go to ftb.ca.gov/pay. You can pay immediately or schedule payments up to a year in advance. Do not file Form FTB 3522 when paying by Web Pay.
  • Electronic Funds Withdrawal (EFW): Annual tax payments can be made through tax preparation software. Check with your provider to see whether it supports EFW for annual tax payments.
  • Credit card: Go to officialpayments.com to pay with Discover, MasterCard, Visa, or American Express. The service charges a convenience fee. Do not file Form FTB 3522 when paying by credit card.

Pay by mail

  1. Complete the voucher in black or blue ink, including the California SOS file number and FEIN.
  2. Make a check or money order payable to the “Franchise Tax Board” using black or blue ink.
  3. Write the California SOS file number, FEIN, and “2025 FTB 3522” on the check or money order.
  4. Detach the voucher and enclose it with your payment. Do not staple them together.
  5. Mail to:

FRANCHISE TAX BOARD

PO BOX 942857

SACRAMENTO CA 94257-0531

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

Common mistakes

  • Mailing an unnecessary voucher: Do not mail it if no payment is due or if you paid electronically.
  • Leaving out account identifiers: Enter the California SOS file number and FEIN so the payment can be applied properly and on time.
  • Stapling the payment to the voucher: Enclose them together, but do not staple them.
  • Using the wrong form for a prior-year payment: Use Form FTB 3522 for the appropriate taxable year. Do not use another form to pay the annual LLC tax.
  • Paying late: Late payment results in a penalty plus interest, calculated from the tax due date to the payment date.
  • Reusing an SOS file number for multiple series: Only the first series to pay tax or file a return may use an SOS file number. Other series must enter zeroes initially, then use their assigned number in subsequent years.

Questions people ask

How much is the annual LLC tax for 2025?

The annual LLC tax is $800 for taxable year 2025, unless an exemption listed in the text applies.

Do I mail Form FTB 3522 after paying electronically?

No. The text says not to mail the voucher if you paid electronically or if no payment is due.

When does an LLC’s first taxable year begin?

An LLC’s first taxable year begins when it files its articles of organization with the California SOS. For a foreign LLC doing business in California, the first taxable year begins when it is organized in another state.

How do I enter a private mailbox address?

Include “PMB” followed by the box number in the address field. The example provided is “111 Main Street PMB 123.”

What if I missed a prior-year annual LLC tax payment?

Pay the unpaid $800 annual tax as soon as possible using Form FTB 3522 for the appropriate taxable year. Do not use another form for this payment.

Official sources

All versions of 3522