3536: Estimated Fee for LLCs (2025)

California · FTB · Used for tax years 2025

California Form FTB 3536 is a payment voucher for an LLC’s estimated fee for the 2025 taxable year. It identifies the LLC and the payment amount, and can also be used to pay any remaining LLC fee by the return’s due date. It is not used to pay the $800 annual LLC tax.

Who files this form

LLCs must estimate the LLC fee they will owe for the taxable year and make an estimated fee payment. Use Form FTB 3536 to send that payment by mail. Also use it to pay any remaining LLC fee by the due date of the LLC’s return.

Do not complete or mail this form if the LLC does not owe a fee. Do not mail it if you pay electronically.

This form is not for the 2025 $800 annual LLC tax. Use 2025 Form FTB 3522, LLC Tax Voucher, for that tax.

When it's due

  • 2025 calendar-year LLCs: The payment voucher says to file and pay by June 16, 2025. The general information prints June 15, 2025, and states that a deadline falling on a weekend or holiday extends to the next business day.
  • 2025 fiscal-year LLCs: File and pay by the 15th day of the 6th month of the current taxable year.
  • Remaining 2025 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 the LLC’s return.

What you'll need

Have the following information ready to complete the form:

  • LLC name and DBA, if applicable.
  • California Secretary of State (SOS) file number and federal employer identification number (FEIN).
  • Address and telephone number.
  • Fiscal-year beginning and ending dates, if applicable.
  • Estimated LLC fee payment amount.

The payment amount is the amount you expect to report on 2025 Form 568, Side 1, line 2. To estimate it, you may use Schedule IW, LLC Income Worksheet, from the 2024 Form 568 tax booklet, using income amounts expected for 2025.

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

How to file

Pay by mail

  1. Complete Form FTB 3536 using black or blue ink. Include the LLC’s California SOS file number and FEIN.
  2. If you use a private mailbox, put “PMB” before the box number in the address.
  3. Make your check or money order payable to “Franchise Tax Board.” Write the California SOS file number, FEIN, and “2025 FTB 3536” on it using black or blue ink.
  4. Detach the voucher and enclose it with your payment. Do not staple the payment to the form.
  5. Mail to:

FRANCHISE TAX BOARD

PO BOX 942857

SACRAMENTO CA 94257-0531

Pay electronically

  • Web Pay for Businesses: Visit ftb.ca.gov/pay. You can make an immediate payment or schedule payments up to a year ahead.
  • Electronic Funds Withdrawal (EFW): You can pay through tax preparation software. Check whether your provider supports EFW for estimated fee payments.
  • Credit card: Visit officialpayments.com to pay with Discover, MasterCard, Visa, or American Express. A convenience fee applies.

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

Common mistakes

  • Using this form for the annual LLC tax. The 2025 $800 annual LLC tax belongs on Form FTB 3522, not Form FTB 3536.
  • Mailing a zero-payment form or mailing after paying electronically. Do not mail Form FTB 3536 in either situation.
  • Leaving out identifying numbers. Enter both the California SOS file number and FEIN so the payment can be properly applied to the LLC’s account.
  • Stapling the payment to the voucher. Enclose the payment, but do not staple it.
  • Underpaying the estimated fee. A 10% underpayment penalty may apply. The penalty does not apply if the estimated fee paid by the deadline is at least the LLC’s total fee for the preceding taxable year.
  • Leaving the balance unpaid after the return deadline. To avoid late payment penalties and interest, pay the LLC fee by the due date of the LLC’s return.

Questions people ask

How can I estimate my 2025 LLC fee?

Use the amount you expect to report on 2025 Form 568, Side 1, line 2. You may complete Schedule IW from the 2024 Form 568 tax booklet using income amounts expected for 2025.

What happens if my estimated payment is too low?

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 deadline. This penalty does not apply if the timely estimated payment is at least the LLC’s total fee for the preceding taxable year.

Do I need to mail the form after paying online?

No. Do not mail Form FTB 3536 if you pay electronically.

What if my LLC’s taxable year ends before the estimated payment deadline?

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

Official sources

All versions of 3536