Form 3522 is the California Franchise Tax Board payment voucher used to submit an LLC's $800 annual tax by mail. Before sending it, confirm that the obligation applies, select the correct tax year, and check whether online payment makes the paper voucher unnecessary.
Key Takeaways
- California LLCs generally owe an $800 annual tax while doing business or registered in the state.
- FTB 3522 is a payment voucher, not an income tax return.
- The annual tax is generally due on the 15th day of the fourth month of the LLC's taxable year.
- You can obtain the current voucher and instructions free from the California Franchise Tax Board.
- You do not mail Form 3522 when making the corresponding payment online or by card.
- Forms 3536, 3588, and 568 serve different purposes and may apply in addition to the annual tax.
What Is Form 3522 and Where Can You Get It?
California Form 3522, officially called the LLC Tax Voucher, accompanies a mailed payment of the $800 annual LLC tax. It identifies the LLC, payment amount, tax year, and applicable state account information so the Franchise Tax Board, or FTB, can credit the payment correctly.
FTB Form 3522 does not create the tax obligation. An LLC may owe the annual tax even if it never downloads or mails the voucher. The form is also not the LLC's annual return, a registration filing, or the form used to calculate an income-based LLC fee.
For the official Form 3522 PDF, download, and instructions, visit the FTB's forms page. Select the correct tax year and search for Form 3522. Using the year's official form matters because the voucher, payment notation, instructions, and mailing information can change. The FTB provides the form without charge.
If you prefer electronic payment, start at the FTB's official payment page. The available options include Web Pay and card payment. A separate service fee may apply to card transactions. When you pay the annual tax electronically, follow the confirmation process and retain the payment reference with the LLC's tax records.
Do not confuse this California tax voucher with unrelated documents that happen to use the number 3522. CA Form 3522 is specifically associated with California LLC annual tax payments administered by the FTB.
Who Must Pay the CA Form 3522 Annual Tax?
An LLC generally owes California's $800 annual tax if it is organized in California, registered with the California Secretary of State, or doing business in California. This can include a domestic LLC formed under California law and a foreign LLC formed elsewhere but registered or operating in the state.
The obligation does not generally depend on profitability. An LLC may owe the annual tax even if it has no revenue, reports a loss, or temporarily stops operating while remaining registered. For a broader explanation of this obligation, see how to pay LLC tax in California.
The voucher generally applies to LLCs treated as partnerships or disregarded entities for tax purposes. An LLC that elects corporate tax treatment follows the filing and payment rules for its elected classification, which can involve California corporate returns instead of Form 3522. Tax-exempt entities and LLCs covered by a specific statutory exception should confirm their treatment before paying.
California previously provided a temporary first-taxable-year exemption from the $800 annual tax for qualifying LLCs with taxable years beginning from January 1, 2021, through December 31, 2023. That temporary exemption has expired. A newly formed or newly registered LLC should not assume its first year is free under current rules.
A narrow short-period rule may apply if the LLC's taxable year is 15 days or fewer and it conducts no business during that period. Cancellation rules can also affect a newly organized LLC that promptly winds up without conducting business. These exceptions require careful attention to the FTB and Secretary of State requirements.
FTB 3522 Due Dates for Calendar-Year, Fiscal-Year, and New LLCs
The general FTB 3522 deadline is the 15th day of the fourth month of the LLC's taxable year. For a calendar-year LLC with a taxable year beginning January 1, that normally means April 15. If the due date falls on a weekend or California-recognized holiday, the deadline generally moves to the next business day.
A fiscal-year LLC should not automatically use April 15. It counts from the beginning of its own taxable year and pays by the 15th day of the fourth month. For example, an LLC should identify the first day of its fiscal year, count forward under the current FTB instructions, and verify the resulting date before submitting payment.
A newly organized California LLC generally pays by the 15th day of the fourth month after filing its Articles of Organization. A foreign LLC generally measures its initial obligation from when it registers or begins doing business in California, as applicable. A preexisting foreign LLC that enters California later in its established taxable year can face different timing, including an immediate payment requirement in some circumstances. Check the current Form 3522 instructions rather than assuming every new or foreign LLC receives four full months.
Payment timing is separate from the due date for Form 568 and the estimated LLC fee. An extension to file a return generally does not extend the time to pay an amount already due. For a focused deadline discussion, review California LLC fee due dates.
Retain proof of timely payment. For an electronic payment, save the confirmation. For a mailed payment, keep copies of the voucher and check and use a mailing method that documents when you sent them.
How to Complete and Pay California Form 3522
First, download Form FTB 3522 for the correct taxable year. Do not reuse an old voucher merely because the annual tax amount appears unchanged. Complete the identifying fields exactly as the LLC appears in California and FTB records.
The current voucher may request the following information:
- The beginning and ending dates of the taxable year
- The LLC's legal name and any applicable DBA
- The LLC's address and telephone number
- The California Secretary of State file number
- The federal employer identification number, if assigned
- The payment amount
For payment by mail, make the check or money order payable to the Franchise Tax Board. Include the identifying information and tax year required by the current instructions on the payment. Detach the voucher as directed, and do not staple the payment to it. The published Form 3522 mailing address is Franchise Tax Board, PO Box 942857, Sacramento, CA 94257-0531, but verify the address printed on the current-year voucher before mailing.
To pay electronically, use the FTB's official payment service and select the LLC annual tax payment type and correct year. Online or card payment eliminates the need to mail the associated paper voucher. Confirm the bank information, entity number, amount, and payment date before authorizing the transaction.
A payment confirmation proves that a transaction was submitted, but it does not necessarily prove that the FTB applied it to the intended entity and year. Reconcile the confirmation against later account records and respond promptly if the FTB sends a mismatch or balance-due notice.
Form 3522 vs. 3536, 3588, and 568
The annual tax, additional LLC fee, payment vouchers, and LLC return are separate items. An LLC may need more than one of these forms for the same taxable year. The correct combination depends on the LLC's California-source total income, tax classification, payments, and filing method.
| Form | Primary purpose | Who generally uses it | Voucher or return? |
|---|---|---|---|
| FTB 3522 | Pays the $800 LLC annual tax by mail | LLCs subject to the annual tax that are not making the payment electronically | Payment voucher |
| FTB 3536 | Pays the estimated LLC fee based on California-source total income | LLCs expecting California-source total income of at least $250,000 | Estimated fee payment voucher |
| FTB 3588 | Submits a balance-due payment associated with an electronically filed Form 568 | LLCs that e-file Form 568 and still owe an amount payable by mail | Payment voucher |
| Form 568 | Reports LLC income, deductions, tax, fees, and member information | California LLCs treated as partnerships or disregarded entities, subject to applicable filing rules | Tax return |
Form 3536 does not replace Form 3522. The additional LLC fee applies when the relevant California-source total income reaches the FTB threshold, while the $800 annual tax generally applies because of the entity's California registration or business activity. The fee uses statutory income tiers rather than profit. See the explanation of the California LLC gross receipts fee for additional context.
Form 568 also does not replace the annual tax payment. It reports the LLC's annual information and reconciles applicable amounts. Detailed filing requirements appear in the guide to California LLC Form 568.
Special Rules for Foreign, Inactive, and Changing LLCs
A foreign LLC can trigger California obligations by registering with the Secretary of State or doing business in the state. Avoid relying solely on where the LLC was formed, where its owners live, or whether it has a California office. The facts of its California activities and registration status matter.
An inactive LLC generally continues to owe annual tax while it remains registered and has not completed the steps required to end its California existence or authority. Merely closing a bank account, ceasing sales, or marking a federal return final does not cancel the entity with California agencies.
Changes in tax classification also require coordination. An LLC that elects to be taxed as a corporation may move from the LLC voucher and return system to California corporate payment and return rules. The election does not by itself remove Secretary of State obligations or resolve earlier LLC tax years.
When ownership, address, name, or responsible-party information changes, make sure filings and payments use consistent identifiers. A mismatch between an old business name, an incorrect Secretary of State number, and the FTB account can cause a valid payment to be applied incorrectly.
If your LLC has an FTB notice, disputed filing status, suspension, missed or misapplied payment, or uncertainty about foreign registration or cancellation, you can post your legal need on UpCounsel's marketplace. An attorney can assess the entity's obligations, communicate with the agencies, correct filings or payments, and coordinate reinstatement, withdrawal, or cancellation. Responses typically arrive within a day.
What to Do After a Late, Missing, or Misapplied Payment
If the annual tax is late, submit the required payment as soon as possible and verify the correct tax year and entity number. The FTB may assess penalties and interest on unpaid amounts. Waiting for a notice can increase the unresolved balance and make account correction more difficult.
If you used the wrong voucher or tax year, do not automatically submit a duplicate $800 payment. Gather the canceled check, electronic confirmation, voucher copy, bank statement, and any FTB correspondence. Contact the FTB using the instructions on the notice or the agency's official contact channels and request that it research or transfer the payment as appropriate.
Read every notice closely. Confirm the entity name, Secretary of State number, taxable year, notice date, proposed balance, and response instructions. A notice may concern a missing return rather than a missing payment, so sending another Form 3522 might not resolve it.
Continued noncompliance can lead to suspension or forfeiture of the LLC's powers, rights, and privileges in California. Correcting a suspended status may require filing outstanding returns, paying or resolving balances, and completing the FTB's revivor process. Depending on the entity's status, additional filings with the Secretary of State may be necessary.
Keep FTB tax compliance separate from Secretary of State compliance. Paying the annual tax does not replace required statements or entity filings. Likewise, submitting a Secretary of State document does not automatically resolve an FTB balance.
Final-Year Obligations When Canceling or Withdrawing an LLC
An LLC's annual tax obligations do not stop merely because its owners decide to close it. The LLC should stop doing business, file a final California return as required, resolve outstanding tax accounts, and submit the appropriate cancellation or withdrawal document to the California Secretary of State.
Domestic and foreign LLCs use different termination documents. Begin with the Secretary of State's bizfile Online portal and confirm the filing that matches the entity's type and status. A foreign LLC generally withdraws its authority, while a domestic LLC cancels its California entity.
California provides a short-form cancellation procedure for certain domestic LLCs that meet specific conditions, including timing, ownership approval, asset, liability, and business-activity requirements. Do not assume that forming and canceling within one year automatically eliminates the annual tax. Eligibility depends on satisfying the complete statutory and tax requirements.
File the appropriate final Form 568 when required and mark it as final. Address any annual tax, LLC fee, member withholding, penalties, or other balances that apply through the final taxable year. For step-by-step closure considerations, see how to cancel a California LLC.
Keep copies of the accepted cancellation or withdrawal, final return, payment records, and agency correspondence. These documents can help resolve later notices claiming that the LLC remained active or owed tax for an additional year.
Frequently Asked Questions
What Is Form 3522?
Form 3522 is California's paper voucher for paying the $800 LLC annual tax by mail. It tells the FTB which LLC, taxable year, and account should receive the payment. It is not filed as an annual tax return and does not report the LLC's income, deductions, or member allocations.
Do You Have to Pay the $800 California LLC Fee the First Year?
Yes, a qualifying LLC generally must pay the $800 annual tax for its first current taxable year. California's temporary first-year exemption covered qualifying taxable years beginning from 2021 through 2023 and has expired. A narrow short-period or cancellation exception may apply, but the LLC must satisfy the specific requirements rather than simply having no revenue.
Do You Have to Pay the $800 California LLC Fee Every Year?
Yes, an LLC generally pays the $800 annual tax for each taxable year it remains registered or does business in California. The obligation can continue during periods of inactivity. Properly completing cancellation or withdrawal, final-return, and tax-account requirements is necessary to prevent obligations from continuing into later years.
Do I Need to Fill Out a Form If I Pay the Annual Tax?
You need Form 3522 only when using the paper voucher to mail the annual tax payment. If you use the FTB's online or card payment option, you generally do not send the voucher. You may still need to file Form 568 or other returns and payment forms for the same taxable year.
How Do You Pay California Form 3522 Online?
You pay the underlying annual tax through the FTB's electronic payment service rather than uploading Form 3522. Select the LLC annual tax payment type, enter the correct entity and taxable-year information, and save the confirmation. Review any card service fee before completing a card transaction.
What Is the Difference Between Form 3522 and Form 3588?
Form 3522 accompanies a mailed $800 LLC annual tax payment, while Form 3588 accompanies a mailed balance-due payment related to an electronically filed Form 568. Choosing between them depends on what the payment covers, not simply when you send it. Using the wrong voucher can cause posting delays or account mismatches.
