Form 3536-2013 Estimated Fee for LLCs

FRANCHISE TAX BOARD PO BOX 942857 SACRAMENTO CA 94257 0531 3536 (LLC) 6221133 Address (suite room PO Box or PMB no ) Amount of payment Amount of Payment This is the amount you expect to enter on the LLC s 2013 Form 568 Side 1 line 2 Limited Liability Company fee As the fee owed for 2013 may not be known by the 15th day of the 6th month of the current taxable year you may estimate your 2013 fee by completing the prior year LLC Income Worksheet included in the 2012 Form 568 Tax Booklet Use amounts of income expected for the 2013 taxable year to estimate the 2013 fee amount Calendar year: File and Pay by June 17 2013 CALIFORNIA FORM City State ZIP Code Contact Telephone No DBA FEIN DETACH HERE Do not use form FTB 3536 if you are paying the 2013 $800 annual LLC tax Instead use the 2013 form FTB 3522 LLC Tax Voucher DO NOT USE THIS FORM TO PAY 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 Secretary of State (SOS) file number (assigned upon registration with the SOS) and the federal employer identification number (FEIN) Estimated Fee for LLCs Fiscal year: File and Pay by the 15th day of the 6th month of the current taxable year For calendar year 2013 or fiscal year beginning month day year and ending month day year FTB 3536 2012 General Information If amount of payment is IF NO PAYMENT IS DUE OR PAID ELECTRONICALLY DO NOT MAIL THIS FORM If the LLC does not owe a fee do not complete or mail form FTB 3536 If the LLC owes an estimated fee complete the form below Mail the form along with the check or money order payable to the FTB by the 15th day of the 6th month of the current taxable year (fiscal year) or June 17 2013 (calendar year) If the LLC underpays the estimated fee a penalty of 10% of the amount of any underpayment will be added to the fee The underpayment amount will be equal to the difference between the total amount of the fee due for the taxable year less the amount paid by the estimated fee due date This penalty will not be imposed if the estimated fee paid by the due date is equal to or greater than the total amount of the fee of the LLC for the preceding taxable year 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 3536 Limited liability company name California Secretary of State (SOS) file number Make all checks or money orders payable in U S dollars and drawn against a U S financial institution Make payments 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 Penalties and Interest Private Mail Box (PMB) TAXABLE YEAR THE ANNUAL LLC TAX The LLC fee remains due and payable by the due date of the LLC s return LLCs should also use form FTB 3536 to pay by the due date of the LLC s return any amount of the LLC fee owed that was not paid as a timely estimated fee payment If the taxable year of the LLC ends prior to the 15th day of the 6th month of the taxable year no estimated fee payment is due and the LLC fee is due on the due date of the LLC s return The 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 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 estimated fee payment is less than the fee owed for the taxable year The penalty is equal to 10% of the amount of the LLC fee owed for the year over the amount of the timely estimated fee payment See Penalties and Interest for more information To avoid late payment penalties and interest the LLC fee must be paid by the 15th day of the 4th month following the close of the taxable year The penalty and interest will be computed from the due date of the return to the date of the payment Using black or blue ink make check or money order payable to the Franchise Tax Board Write the California SOS file number FEIN and 2013 FTB 3536 on the check or money order Detach the form from the bottom of the page Enclose but do not staple your payment with the form and mail to: Where to File zero do not mail form }