3536: Estimated Fee for LLCs (2024)

California · FTB · Used for tax years 2024

California Form FTB 3536 is a payment voucher for a limited liability company’s estimated 2024 LLC fee or any remaining LLC fee owed. It records the LLC’s identifying information and payment amount and is not used to pay the $800 annual LLC tax.

Who files this form

LLCs that owe an estimated LLC fee should use Form FTB 3536 to send their payment. LLCs should also use it to pay any remaining LLC fee by the due date of their return.

  • If the LLC does not owe a fee, do not complete or mail this form.
  • If paying electronically, do not mail this form.
  • Do not use this form to pay the 2024 $800 annual LLC tax. Use 2024 Form FTB 3522, LLC Tax Voucher, instead.

When it's due

  • 2024 calendar-year LLCs: The payment voucher says to file and pay by June 17, 2024. The instructions on the same page list June 15, 2024, and state that a deadline falling on a weekend or holiday moves to the next business day.
  • Fiscal-year LLCs using the 2024 form: File and pay by the 15th day of the 6th month of the current taxable year.
  • Remaining 2024 LLC fee: Pay by the due date of the LLC’s return. The text does not give a specific calendar date for that deadline.

If the LLC’s taxable year ends before the 15th day of its 6th month, no estimated fee payment is due. The LLC fee is instead due by the due date of its return.

What you'll need

Have these details ready to complete the form:

  • LLC name, DBA, address, and telephone number.
  • California Secretary of State (SOS) file number and federal employer identification number (FEIN).
  • Beginning and ending dates if filing for a fiscal year.
  • Estimated fee payment amount.

The payment is the amount you expect to report on 2024 Form 568, Side 1, line 2. To estimate it, you may use Schedule IW, LLC Income Worksheet, from the 2023 Form 568 tax booklet, using income amounts expected for 2024.

For a mailed payment, include a check or money order.

How to file

Pay by mail

  1. Complete the form in black or blue ink, including the California SOS file number and FEIN.
  2. Make your check or money order payable to Franchise Tax Board in U.S. dollars, drawn against a U.S. financial institution.
  3. Write the SOS file number, FEIN, and “2024 FTB 3536” on the payment in black or blue ink.
  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

Pay electronically

  • Web Pay for Businesses: Visit ftb.ca.gov/pay. Make an immediate payment or schedule one up to a year in advance.
  • Electronic Funds Withdrawal (EFW): Available through tax preparation software that supports estimated fee payments. Check with your provider.
  • Credit card: Visit officialpayments.com. Discover, MasterCard, Visa, and American Express are accepted. A convenience fee applies.

Do not mail Form FTB 3536 if you pay electronically or no payment is due.

Common mistakes

  • Using this form for the annual LLC tax. The 2024 $800 annual tax belongs on Form FTB 3522, not Form FTB 3536.
  • Mailing a zero-payment voucher or mailing after paying electronically. Do not mail this form in either case.
  • Leaving out identification numbers. Enter both the California SOS file number and FEIN to help ensure proper application of the payment.
  • Leaving out a private mailbox designation. In the address, write “PMB” followed by the box number.
  • Stapling the payment to the voucher. Enclose them without staples.
  • Underpaying or paying late. An estimated fee underpayment can trigger a penalty. Pay the full LLC fee by the return’s due date to avoid late payment penalties and interest.

Questions people ask

Is the estimated LLC fee the same as the $800 annual LLC tax?

No. Use Form FTB 3536 for the estimated LLC fee. Use 2024 Form FTB 3522 for the 2024 $800 annual LLC tax.

How can I estimate the fee before my 2024 income is known?

You may complete Schedule IW from the 2023 Form 568 tax booklet using income amounts expected for the 2024 taxable year.

What is the estimated fee underpayment penalty?

The penalty is 10% of the underpayment. The underpayment is the total fee due for the taxable year minus the amount paid by the estimated fee due date.

Is there an exception to the underpayment penalty?

Yes. The penalty is not imposed if the estimated fee paid by the due date equals or exceeds the LLC’s total fee for the preceding taxable year.

Can I schedule an online payment in advance?

Yes. Web Pay for Businesses allows payments to be scheduled up to a year in advance. Do not file Form FTB 3536 when paying by Web Pay.

Official sources

All versions of 3536