Form 3522-2013 Limited Liability Company Tax Voucher

FRANCHISE TAX BOARD PO BOX 942857 SACRAMENTO CA 94257 0531 The LLC has a certificate of registration issued by the SOS The LLC has articles of organization accepted by the California Secretary of State (SOS) The LLC is doing business in California 6111133 Address (suite room PO Box or PMB no ) Amount of payment Calendar year: File and Pay by April 15 2013 CALIFORNIA FORM City State ZIP Code Contact Telephone no DBA FEIN DETACH HERE Enter all the information requested using black or blue ink To ensure the timely and proper application of the payment to the LLC s account enter the California SOS file number (assigned upon registration with the SOS) and the federal employer identification number (FEIN) Every LLC that is doing business in California or that has articles of organization accepted or a certificate of registration issued by the SOS is subject to the $800 annual tax The tax must be paid for each taxable year until a certificate of cancellation of registration or of articles of organization is filed with the SOS Get FTB Pub 1038 Guide to Dissolve Surrender or Cancel a California Business Entity for more information Example: LLC1 a newly formed calendar year taxpayer organizes as an LLC in Delaware on June 1 2013 LLC1 registers with the SOS on August 13 2013 and begins doing business in California on August 14 2013 Because LLC1 s initial taxable year begins on June 1 2013 the annual LLC tax is due by September 15 2013 (the 15th day of the 4th month of the short period taxable year) LLC1 s short period (June 1 2013 December 31 2013) tax return is due by April 15 2014 The annual tax payment for taxable year 2014 with form FTB 3522 is also due by April 15 2014 Fiscal year: File and Pay by the 15th day of the 4th month after the beginning of the taxable year For calendar year 2013 or fiscal year beginning month day year and ending month day year For taxable years beginning on or after January 1 2003 an LLC as described in Internal Revenue Code Sections 501(c)(2) and 501(c)(25) and California Revenue and Taxation Code Sections 23701h and 23701x is exempt from the annual LLC tax FTB 3522 2012 General Information If a prior year LLC tax of $800 was not paid by the 15th day of the 4th month after the beginning of the taxable year the tax should be paid as soon as possible using the appropriate taxable year form FTB 3522 Do not use any other form for payment of the tax This will assure proper application of the payment to the LLC s account IF NO PAYMENT IS DUE OR PAID ELECTRONICALLY DO NOT MAIL THIS VOUCHER If the 15th day of the 4th month of an existing foreign LLC s taxable year has passed before the foreign LLC commences business in California or registers with the SOS the annual LLC tax should be paid immediately after commencing business or registering with the SOS If the LLC fails to pay its annual tax by the 15th day of the 4th month after the beginning of the taxable year a late payment penalty plus interest will be assessed for failure to pay the annual LLC tax by the due date The penalty and interest will be computed from the due date of the tax to the date of payment Include the PMB in the address field Write PMB first then the box number Example: 111 Main Street PMB 123 Instructions Instructions for Form FTB 3522 Late Payment of Prior Year Annual LLC Tax Limited liability company name California Secretary of State (SOS) file number LLC Tax Voucher Make a payment online using Web Pay for Businesses After a one time online registration businesses can make an immediate payment or schedule payments up to a year in advance For more information go to ftb ca gov Make all checks or money orders payable in U S dollars and drawn against a U S financial institution If no payment is due or paid electronically do not mail this voucher Penalties and Interest Private Mail Box (PMB) Series LLC After the name for each series write Series LLC # In addition write Series LLC in red in the top right margin of the voucher Only the first series to pay tax or file a return may use an SOS file number For all other series enter zeroes in the SOS file number field We will notify each series of its assigned number after we receive its initial payment voucher The series LLC should use this assigned number for subsequent years See FTB Pub 3556 Limited Liability Company Filing Information for more information TAXABLE YEAR The annual LLC tax is due and payable by the 15th day of the 4th month after the beginning of the LLC s taxable year (fiscal year) or April 15 2013 (calendar year) The first taxable year of an LLC begins when the LLC files its articles of organization with the SOS The first taxable year of a foreign LLC doing business in California begins when the LLC is organized in another state Use form FTB 3522 LLC Tax Voucher to pay the annual LLC tax of $800 for taxable year 2013 An LLC should use this voucher if any of the following apply: Using black or blue ink make a check or money order payable to the Franchise Tax Board Write the California SOS file number FEIN and 2013 FTB 3522 on the check or money order Detach the payment voucher from the bottom of the page Enclose but do not staple your payment with the voucher and mail to: When to Pay the Annual LLC Tax Where to File Who Must Pay the Annual LLC Tax