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  • Limited liability company | FTB. ca. gov
    Limited liability company (LLC) forms an LLC to run a business or to hold assets to protect its members against personal liabilities
  • FTB Pub. 3556: Limited Liability Company Filing Information | Forms and . . .
    FTB 3556 LLC MEO Limited Liability Company Filing Information Revised: 09 2021 On this page General LLC Information Filing Status Annual Tax 15-Day Exception Deployed Military Exception Due Dates for First-Year Annual Tax Payment LLC Fee Filing Requirements, Forms, and Mailing Addresses Nonresident Members Doing Business in California Series LLCs
  • 2024 Limited Liability Company Tax Booklet | California Forms . . .
    2024 Instructions for Form 568 Limited Liability Company Tax Booklet 2024 Instructions for Form 568, Limited Liability Company Return of Income References in these instructions are to the Internal Revenue Code (IRC) as of January 1, 2015, and to the California Revenue and Taxation Code (R TC) In general, for taxable years beginning on or after January 1, 2015, California law conforms to the
  • 2026 FTB 3536 Estimated Fee for LLCs
    General Information The Limited Liability Company (LLC) must estimate the fee it will owe for the taxable year and must make an estimated fee payment by the 15th day of the 6th month of the current taxable year LLCs should use form FTB 3536, Estimated Fee for LLCs, to remit the estimated fee payment A penalty will apply if the LLC’s estimated fee payment is less than the fee owed for the
  • Single member LLC | FTB. ca. gov - Franchise Tax Board
    Single member LLC Business type Overview If your LLC has one owner, you’re a single member limited liability company (SMLLC) If you are married, you and your spouse are considered one owner and can elect to be treated as an SMLLC We require an SMLLC to file Form 568, even though they are considered a disregarded entity for tax purposes
  • Due dates: businesses | FTB. ca. gov - Franchise Tax Board
    Use LLC Tax Voucher (3522) when making your payment and to figure out your due date Annual fee You’re required to pay an annual fee The amount will be based on total income from California sources Visit the LLC Fee chart to figure your fee amount Due date: 15th day of the 3rd month after the close of your tax year
  • Pay | FTB. ca. gov
    FTB offers a variety of payment options including direct pay from your bank account via our Web Pay service (free), online credit card payments (subject to fees), and payment plans for eligible taxpayers (subject to fees)
  • 2026 Instructions for Form FTB 3522 LLC Tax Voucher
    General Information Use form FTB 3522, LLC Tax Voucher, to pay the annual limited liability company (LLC) tax of $800 for taxable year 2026 An LLC should use this voucher if any of the following apply:
  • Web Pay | LLC Payment Types | California Franchise Tax Board
    LLC Payment Types Annual Tax Payment Select this payment if you are making an Annual Tax Payment (includes Nonconsenting Nonresident (NCNR) Member Payments) The $800 annual tax is due on or before the 15th day of the 4th month after the beginning of the taxable year Estimated Fee Payment Select this payment if you are making an Estimated Fee
  • Common penalties and fees | FTB. ca. gov
    For LLCs, the penalty is computed on the underpayment of annual tax, LLC fee, and non-consenting non-resident (NCNR) tax, if applicable





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