3588: Payment Voucher for LLC e-filed Returns (2024)

California · FTB · Used for tax years 2024

California Form FTB 3588 is a payment voucher for limited liability companies that electronically file Form 568. It identifies the LLC and the amount paid, excluding any unpaid LLC annual tax, which must be paid using Form FTB 3522.

Who files this form

Use 2024 Form FTB 3588 only if the LLC meets all three conditions:

  • Files its tax return electronically.
  • Has a balance due.
  • Pays by check or money order.

This voucher pays the amount due on Form 568, except any unpaid LLC annual tax. Pay unpaid annual tax using Form FTB 3522 instead.

Do not file Form FTB 3588 if paying by Web Pay or credit card. If no payment is due, do not mail the voucher.

When it's due

For tax year 2024, pay the tax liability by the return’s original due date:

  • LLCs classified as partnerships: The 15th day of the 3rd month following the close of the taxable year.
  • Single-member LLCs owned by pass-through entities: The 15th day of the 3rd month following the close of the taxable year. These owners include S corporations, partnerships, and LLCs classified as partnerships.
  • All other single-member LLCs: The 15th day of the 4th month following the close of the owner’s 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.

The estimated LLC fee for tax year 2024 must be paid by the 15th day of the 6th month following the beginning of the taxable year, using Form FTB 3536.

What you'll need

Have these items ready:

  • Form FTB 3588, either preprinted or completed by the LLC.
  • The LLC’s name, doing business as (DBA) name, address, and contact telephone number.
  • California Secretary of State (SOS) file number and federal employer identification number (FEIN).
  • The payment amount.
  • A check or money order payable in U.S. dollars and drawn against a U.S. financial institution.
  • The paper copy of the 2024 Form 568 to check that the voucher information matches the return.

Keep the paper return for the LLC’s records. Do not mail it with the payment.

How to file

The LLC files its return electronically and mails this voucher only when paying a balance by check or money order.

  1. Check or complete the voucher. Verify all preprinted information. Correct errors in black or blue ink by drawing a line through the incorrect information and clearly printing the correction. For a blank voucher, use black or blue ink and print the address in capital letters. The voucher information should match the electronically filed return and the paper copy of 2024 Form 568.
  2. Prepare the payment. In black or blue ink, make the check or money order payable to “Franchise Tax Board.” Write the LLC’s California SOS file number or FEIN and “2024 FTB 3588” on the payment.
  3. Mail the voucher and payment. Use the preprinted voucher or detach the payment voucher. Enclose the payment, but do not staple it to the voucher. Do not include a paper copy of the return.

Mail to:

FRANCHISE TAX BOARD

PO BOX 942857

SACRAMENTO CA 94257-0531

Electronic payment alternatives: Pay through Web Pay for Businesses at ftb.ca.gov/pay or by credit card at officialpayments.com. Credit card payments carry a convenience fee. Do not file Form FTB 3588 when using either method.

Common mistakes

  • Using this voucher for unpaid LLC annual tax. Use Form FTB 3522 for that payment instead.
  • Mailing an unnecessary voucher. Do not mail Form FTB 3588 if no payment is due or if paying by Web Pay or credit card.
  • Including the paper return. Keep it for the LLC’s records instead of mailing it to the FTB.
  • Using ink other than black or blue. Scanning machines may not be able to read other colors.
  • Leaving incorrect or mismatched information. Verify preprinted details and make sure the voucher matches the electronically filed return and paper copy of 2024 Form 568.
  • Leaving out the PMB designation. For a private mail box, write “PMB” before the box number in the address.
  • Stapling the payment to the voucher. Enclose it without staples.
  • Paying late or with insufficient funds. Late payment results in a penalty plus interest. A payment returned for insufficient funds may also result in a penalty.
  • Underpaying the estimated LLC fee. A penalty of 10% of the underpayment applies.

Questions people ask

Can the LLC pay online instead of mailing a check?

Yes. Web Pay for Businesses allows immediate payments or scheduled payments up to a year in advance. Visit ftb.ca.gov/pay. Do not file Form FTB 3588 when paying through Web Pay.

Can this voucher pay unpaid LLC annual tax?

No. Use Form FTB 3522, LLC Tax Voucher, for unpaid LLC annual tax.

Should I mail a copy of Form 568 with the voucher?

No. Keep the paper copy of the LLC return for the LLC’s records. Do not mail it to the FTB.

What if the voucher’s preprinted information is wrong?

Use black or blue ink to draw a line through the incorrect information and clearly print the new information.

Can the FTB waive a late payment penalty?

The FTB may waive the penalty based on reasonable cause. Reasonable cause is presumed when 90% of the tax is paid by the return’s original due date. Interest is still mandatory.

Official sources

All versions of 3588