California asks LLCs for two different payments, on two different forms, both sent to the Franchise Tax Board.
Form 3522 is the voucher for the $800 annual LLC tax. Every LLC registered in California or doing business here pays it, even if the LLC made nothing.
Form 3536 is the voucher for the LLC fee. You only send it if California-source total income will hit $250,000. The fee runs from $900 to $11,790.
They are not the same bill. Paying one does not cover the other. The 3536 instructions say so on the form: do not use it to pay the annual tax.
This guide covers who sends which voucher, what "total income" means, the due dates, and what a late one costs. For the rest of the state's calendar, including the $20 Statement of Information, see the California deadlines page.
Side by side
| Form 3522 | Form 3536 | |
|---|---|---|
| What it pays | Annual LLC tax | Estimated LLC fee |
| Who pays | Every California LLC | Only if CA total income is $250,000 or more |
| Amount | $800, always | $900 to $11,790 |
| Due (calendar year) | April 15 | June 15 |
| If you owe nothing | Still pay $800 | Do not send the form |
Both are payment vouchers, not tax returns. The return is Form 568.
Form 3522: the $800 annual tax
Every LLC that is doing business in California, or that has articles of organization or a registration accepted by the Secretary of State, owes $800 for the year. It is due even if the LLC sits idle. It stays due every year until you file a cancellation with the Secretary of State.
When it is due
April 15. When that date lands on a weekend or holiday, it moves to the next business day.
How to pay
- Web Pay from a bank account, for free. Choose annual tax payment (Form 3522).
- Credit card, with a convenience fee.
- Tax software, if it supports an electronic funds withdrawal for the annual tax.
- Mail: print Form 3522, write a check or money order payable to "Franchise Tax Board," put the SOS file number, FEIN, and "2026 FTB 3522" on it, and mail both to:
Franchise Tax Board
PO Box 942857
Sacramento CA 94257-0531
Form 3536: the estimated LLC fee
On top of the $800, California charges an LLC fee when total income from California sources is $250,000 or more. Total income here is gross income plus cost of goods sold, not profit.
If you will stay under $250,000, skip the form.
The fee table
From the Franchise Tax Board, with income rounded to the nearest dollar:
| Total California income | Fee |
|---|---|
| $250,000 to $499,999 | $900 |
| $500,000 to $999,999 | $2,500 |
| $1,000,000 to $4,999,999 | $6,000 |
| $5,000,000 or more | $11,790 |
When it is due
June 15. The actual fee is reported later on Form 568. If the estimate was short, pay the rest by the original due date of that return.
If the tax year ends before June 15, no estimated payment is due. Pay the fee with the return.
The FTB says to estimate with last year's Schedule IW (in the Form 568 booklet) and this year's expected income. A safe harbor: pay at least last year's fee by the June date and the 10 percent underpayment penalty does not apply, even if this year's fee is higher. You still have to pay the difference by the return due date.
How to pay
Same methods as Form 3522. On Web Pay, choose estimated fee payment (Form 3536).
Mail Form 3536 with a check payable to "Franchise Tax Board," marked with the SOS file number, FEIN, and "2026 FTB 3536," to the same PO Box 942857, Sacramento CA 94257-0531.
The paper form is marked in bold: do not use it to pay the annual LLC tax.
Late payments
If you miss the $800, the FTB adds a late-payment penalty of 5 percent of the unpaid tax plus 0.5 percent per month, plus interest. Unpaid tax can get the LLC suspended, which means it cannot bring a lawsuit or do other things a company in good standing can.
Miss or underpay the estimated LLC fee and the penalty is 10 percent of the underpaid fee. The underpayment is this year's fee minus what you paid by the June date. Pay at least last year's fee on time and that 10 percent penalty does not apply. Any leftover fee is still due by the original Form 568 date, or you also get the late-payment penalty and interest.
If you hold more than one California LLC
Each LLC pays its own $800 and, if it crosses $250,000, its own fee. Income already counted in one LLC is not counted again in a member LLC.
Fernway keeps the $800 date on one calendar for every LLC you own, next to the Statement of Information and whatever your other states ask. Get started free or see the full California calendar.
Questions
What is the difference between California Form 3522 and Form 3536?
Form 3522 is the voucher for the $800 annual LLC tax, due April 15. Form 3536 is the voucher for the estimated LLC fee, due June 15, and only if California total income is $250,000 or more. Paying one does not cover the other.
Does every California LLC have to file Form 3536?
No. Skip Form 3536 if California total income will stay under $250,000. Every California LLC still pays the $800 annual tax on Form 3522, even with no income.
Is the California LLC fee based on profit?
No. The Franchise Tax Board measures the fee on total income from California sources, which is gross income plus cost of goods sold, not net profit. An LLC with high sales and thin margins can still owe the fee.
When is California Form 3522 due?
April 15, or the next business day if that date is a weekend or holiday. The first-year $800 waiver ended with formations in 2023.
When is California Form 3536 due?
June 15. Pay at least last year's fee by that date to avoid the 10 percent underpayment penalty. Any leftover fee is still due by the original Form 568 due date.
What is the penalty for paying California Form 3522 or 3536 late?
A late $800 tax draws 5 percent of the unpaid amount plus 0.5 percent per month, plus interest, and can lead to Franchise Tax Board suspension. An underpaid estimated LLC fee draws a 10 percent penalty on the shortfall. Unpaid leftover fee also draws the late-payment penalty from the Form 568 due date.
This guide is general information, not tax or legal advice. Check the current form and instructions, or ask a tax professional about your own situation.