3588: Payment Voucher for LLC e-filed Returns (2025)

California · FTB · Used for tax years 2025

California Form FTB 3588 is a payment voucher for a balance due on an electronically filed 2025 Form 568, Limited Liability Company Return of Income. It identifies the LLC and the payment amount, but is not used to pay unpaid LLC annual tax, which requires Form FTB 3522.

Who files this form

Use Form FTB 3588 for tax year 2025 only if the LLC meets all three conditions:

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

The voucher is used to pay the total amount due on Form 568, except 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, or if no payment is due.

When it's due

For tax year 2025, 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 such as S corporations, partnerships, and LLCs classified as partnerships: The 15th day of the 3rd month following the close of the taxable year.
  • 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 2025 instructions also state that the LLC fee must be estimated and paid by the 15th day of the 6th month following the beginning of the taxable year. Use Form FTB 3536 for that payment.

What you'll need

Have these items and details ready:

  • Form FTB 3588, either preprinted or completed by the LLC.
  • A check or money order.
  • The LLC’s name, doing business as (DBA), address, and contact telephone number.
  • The California Secretary of State (SOS) file number and federal employer identification number (FEIN).
  • The payment amount.
  • The paper copy of the 2025 Form 568 to check that the voucher information matches it and the electronically transmitted information.

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

How to file

Form FTB 3588 is a mailed payment voucher for an electronically filed LLC return.

  1. Check or complete the voucher. Verify preprinted information. Correct errors in black or blue ink by crossing out the incorrect information and clearly printing the replacement. If completing a blank voucher, use black or blue ink and print the address in capital letters. Include “PMB” before a private mailbox number.
  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 “2025 FTB 3588” on it. Payment must be in U.S. dollars and drawn against a U.S. financial institution.
  3. Mail the voucher and payment. Attach the preprinted voucher or detach the payment voucher only if an amount is owed. Enclose the payment without stapling it to the voucher. Send to:

FRANCHISE TAX BOARD

PO BOX 942857

SACRAMENTO CA 94257-0531

Do not include a paper copy of the tax return.

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

Common mistakes

  • Mailing a voucher when no payment is due, or when paying online. Do not mail Form FTB 3588 if no payment is due or if paying by Web Pay or credit card.
  • Using this voucher for unpaid annual tax. Use Form FTB 3522 instead.
  • Using ink other than black or blue. Scanning machines may not be able to read other colors.
  • Submitting mismatched information. Voucher details should match the electronically transmitted information and the paper copy of the 2025 Form 568.
  • Stapling the payment or enclosing the return. Do not staple the payment to the voucher, and do not mail a paper copy of the LLC return.
  • 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 this voucher?

Yes. Use Web Pay for Businesses at ftb.ca.gov/pay or pay by credit card at officialpayments.com. Credit card payments carry a convenience fee. Do not file Form FTB 3588 when paying by either method.

Can the LLC schedule a Web Pay payment in advance?

Yes. Web Pay allows immediate payments or payments scheduled up to a year in advance.

Can this voucher be used for unpaid LLC annual tax?

No. Use Form FTB 3522 to pay unpaid LLC annual tax.

Should the LLC mail a copy of Form 568 with the payment?

No. Keep the paper copy of the LLC return for the LLC’s records.

Can a late payment penalty be waived?

The FTB may waive the late payment penalty based on reasonable cause. The text says 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