California FTB 3522 — LLC Tax Voucher

Get the blank FTB 3522 and instructions (PDF)  ·  Checked line by line against the official California form, last verified October 14, 2026  ·  How we verify

What is FTB 3522?

The annual LLC tax is a flat amount, not a percentage of income. It is separate from the LLC’s income tax and from the LLC fee that larger LLCs report on their return, and it is owed every taxable year until the LLC files a certificate of cancellation with the Secretary of State.

FTB 3522 is a payment voucher, not a return. It does not tell the Franchise Tax Board anything about the LLC’s income, which is reported on Form 568.

Who Must File FTB 3522?

Every LLC that is doing business in California, or that has articles of organization accepted or a certificate of registration issued by the California Secretary of State, owes the $800 annual LLC tax. This includes single-member LLCs and LLCs that had no income or no activity during the year.

The tax continues until the LLC is cancelled. Letting an LLC go inactive does not end it; the tax is owed for each taxable year until a certificate of cancellation of registration or of articles of organization is filed with the Secretary of State. FTB Publication 1038, Guide to Dissolve, Surrender, or Cancel a California Business Entity, explains the steps.

Series LLCs are treated series by series: after each series name, write “Series LLC # ___” and write “Series LLC” 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 the others, enter zeroes in that field, and the FTB assigns each series its own number after the first payment.

How to File FTB 3522

• Pay online if you can. Web Pay for Businesses at ftb.ca.gov/pay lets you pay immediately or schedule payments up to a year in advance. If you use Web Pay, do not file FTB 3522.
• Or pay by credit card (Discover, MasterCard, Visa or American Express) through officialpayments.com. ACI Payments, Inc. charges a convenience fee, and you do not file the voucher.
• Or pay by mail with the voucher. Complete the voucher in black or blue ink, make a check or money order payable to the Franchise Tax Board, and write the California SOS file number, the FEIN and “2026 FTB 3522” on it.
• Detach the voucher from the bottom of the instruction page and enclose your payment with it, but do not staple them together.
• Do not mail anything if no payment is due or if you paid electronically.

When Is FTB 3522 Due?

The annual tax is due by the 15th day of the 4th month after the beginning of the LLC’s taxable year, which is April 15, 2026 for a calendar-year LLC and taxable year 2026. When the date falls on a weekend or holiday, the deadline to file and pay without penalty moves to the next business day. For a new LLC the first taxable year begins on the day its articles of organization are filed with the Secretary of State, so a mid-year LLC has its own first deadline. An existing foreign LLC whose 4th-month deadline has already passed when it starts business in California or registers with the Secretary of State should pay the annual tax immediately.

Where to Mail FTB 3522

Mail the voucher and your check or money order to: Franchise Tax Board, PO Box 942857, Sacramento CA 94257-0531. Make the payment in U.S. dollars on a U.S. financial institution, and do not staple it to the voucher.

How to Complete FTB 3522 Line by Line

Top of the Voucher — Taxable Year and Fiscal-Year Dates

The voucher is a 2026 form. For a calendar-year LLC, the taxable year is calendar year 2026. If the LLC uses a fiscal year, enter the fiscal year beginning and ending dates (mm/dd/yyyy). Use the voucher for the year you are paying: if a prior-year annual tax was not paid on time, pay it as soon as possible with the FTB 3522 for that taxable year, not another form, so the payment is applied to the right year.

LLC Name, DBA, SOS File Number and FEIN

Enter the exact name of the limited liability company, any DBA, the California Secretary of State file number (assigned when the LLC registers with the Secretary of State) and the federal employer identification number (FEIN). These two numbers are how the FTB applies the payment to the right account, so they are the most important entries on the voucher. Series LLCs follow the series rules above.

Address, Telephone and Private Mailboxes

Enter the street address, suite, room, PO box or PMB number, city, state and ZIP code, and a telephone number. If the address is a private mailbox, write “PMB” first and then the box number, for example 111 Main Street PMB 123.

Amount of Payment

For taxable year 2026 the amount is $800.00. The voucher has a single payment line; there is no calculation. Write the amount in the box, then make the check or money order for the same amount. The check should carry the SOS file number, the FEIN and “2026 FTB 3522”.

Common Mistakes to Avoid

• Paying twice. If you pay with Web Pay, a credit card or electronic funds withdrawal, do not also mail FTB 3522.
• Missing the SOS file number or FEIN. Without them the payment may not be applied to the LLC’s account on time.
• Using the wrong year’s voucher. A late prior-year payment belongs on the FTB 3522 for that year.
• Stapling the check to the voucher. Enclose them together without stapling.
• Thinking a dormant LLC owes nothing. The tax is owed until the LLC is cancelled with the Secretary of State.
• Assuming the first year is free. The 2026 instructions contain no first-year exemption for new LLCs.

Frequently Asked Questions

How much is the California annual LLC tax? $800 for taxable year 2026, per the FTB’s 2026 instructions.

When is the $800 due? By the 15th day of the 4th month after the beginning of the taxable year; for a calendar-year LLC that is April 15.

Do I mail FTB 3522 if I pay online? No. If you pay with Web Pay, a credit card or electronic funds withdrawal, do not file the voucher, and do not mail it if no payment is due.

Does a new LLC owe the $800 in its first year? The 2026 instructions list no first-year exemption. The first taxable year begins when the articles of organization are filed.

Does the LLC owe tax if it earns nothing? Yes. The annual tax applies to every LLC doing business in California or registered with the Secretary of State, whatever its income.

How do I stop owing the tax? File a certificate of cancellation with the Secretary of State; see FTB Publication 1038.

Final Review Before Filing

• The SOS file number and FEIN are on the voucher and the check.
• The taxable year on the voucher matches the year you are paying.
• The amount is $800.00 for taxable year 2026.
• The check or money order is payable to the Franchise Tax Board and says “2026 FTB 3522”.
• You did not also pay online or by credit card.
• The voucher and payment are mailed unstapled to FTB, PO Box 942857, Sacramento CA 94257-0531.

General information from the official form and its instructions, not advice for your circumstances. See the full disclaimer.