CA Form 3536: Estimated Fee for LLCs, Due Dates, and Penalties

California Form 3536 is the payment voucher a limited liability company uses to send the Franchise Tax Board its estimated annual LLC fee. The fee applies to any LLC doing business in California or registered with the Secretary of State once total California income reaches $250,000 for the year, and the estimated payment is due by the 15th day of the 6th month of the LLC’s current tax year. For a calendar-year LLC, that falls on June 15. If your total California income will stay under $250,000, you owe no fee and should not file this voucher at all.¹

The LLC Fee Is Not the $800 Annual Tax

California charges most LLCs two separate amounts. The $800 annual tax is flat, owed by every LLC regardless of income, and paid on Form 3522. The LLC fee is a second, income-based charge, and Form 3536 covers only the fee.²

The fee is calculated on total California income, which means gross income plus cost of goods sold connected to the LLC’s trade or business.³ It is not based on net profit. An LLC that grosses $1.2 million and nets $40,000 still owes the fee for the $1.2 million tier. Income already subject to the LLC fee through another LLC you hold an interest in is not counted twice.⁴

How Much You Owe

The fee uses four tiers based on total California income:

$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

These amounts have not changed in years and apply for the 2026 tax year.⁴

When Form 3536 Is Due

The estimated fee is due by the 15th day of the 6th month of the LLC’s current tax year. For calendar-year LLCs, that is June 15, 2026. Fiscal-year filers count six months from the start of their own tax year. If the deadline lands on a weekend or holiday, it moves to the next business day.¹

One exception: if your LLC’s tax year ends before the 15th day of the 6th month, no estimated payment is due on Form 3536. The full fee is paid on the return’s due date instead.¹

Any part of the fee not covered by the estimated payment is still owed by the filing deadline of the LLC’s return. Form 3536 is a mid-year deposit, not the final bill. If your actual fee runs higher than what you estimated, pay the difference when you file.

Estimating the Fee

You are projecting a full year of total California income while you are only partway through it. Most LLC owners start with the prior year’s total income and adjust for anything they know has changed: new contracts, lost clients, a different product mix. Match the projected figure to the tier table above and enter that amount on the voucher. No schedules or supporting breakdowns are required.

If you are not sure whether income will cross a tier threshold, the safe harbor rule gives you a clean out. The FTB will not impose the 10% underpayment penalty if the amount you pay by the due date is at least equal to the total fee your LLC owed for the preceding tax year.¹ Paying last year’s fee amount is the simplest way to stay protected when this year’s income is hard to call.

Filling Out the Voucher

Form 3536 is a one-page voucher. You will need:

The LLC’s complete legal name and current mailing address as registered with the FTB
The California Secretary of State file number assigned when the LLC was registered
The federal employer identification number (FEIN)
The tax year-end date for the year you are estimating
The estimated fee amount from the tier table¹

How to Submit It

By Mail

Mail the completed voucher with a check or money order payable to the “Franchise Tax Board” to:

Franchise Tax Board
PO Box 942857
Sacramento, CA 94257-0531

Write the LLC’s SOS file number and FEIN on the check. If the FTB cannot match the payment to your account, it may sit unposted while penalties accrue.¹

Electronically

The FTB accepts electronic payments through Web Pay, which pulls the amount directly from a bank account. Credit card payments are also available through the FTB’s online portal. When you pay electronically, you do not need to mail the paper voucher.²

Electronic payment becomes mandatory once your LLC makes any single estimated tax or extension payment over $20,000, or files a return with total tax liability over $80,000. After you cross either threshold, every future payment of any amount must be submitted electronically.⁵

Penalties If You Underpay

If your estimated payment comes in below the actual fee owed for the year, the FTB adds a penalty of 10% of the underpayment. The underpayment is the difference between what was owed and what was paid by the estimated fee due date.⁶ The prior-year safe harbor overrides this: pay at least last year’s full fee by the due date and the 10% penalty does not apply, even if the current year’s fee ends up higher.¹

Separately, any remaining fee not paid by the return’s due date triggers late payment penalties and interest. Interest on underpayments currently runs at 7% annually, calculated from the return’s due date to the date you pay. That rate is adjusted periodically, so check the FTB’s published rates if you are paying late.⁷

Form 3536 vs. the Other LLC Vouchers

Four FTB vouchers look similar and get mixed up constantly. Using the wrong one leaves the obligation you meant to pay unpaid, with penalties attached:

Form 3522 pays the $800 annual LLC tax, due by the 15th day of the 4th month of the tax year. Every California LLC owes this regardless of income.²
Form 3536 pays the estimated income-based LLC fee, due by the 15th day of the 6th month, only when total California income reaches $250,000.
Form 3537 is the extension payment voucher for LLCs. Form 3536 does not buy extra time to file. If your LLC needs a filing extension, use 3537.²
Form 3539 is the extension payment voucher for corporations and exempt organizations. An LLC that has elected corporate tax treatment uses this instead.⁸

Keep a copy of the completed voucher and either the cancelled check or the Web Pay confirmation number. If the FTB later questions whether the estimated fee arrived on time, that documentation is what settles it.

1
Franchise Tax Board. 2026 Instructions for Form FTB 3536 – Estimated Fee for LLCs
2
Franchise Tax Board. Limited Liability Company
3
Franchise Tax Board. FTB Pub. 3556 – Limited Liability Company Filing Information
4
California Legislative Information. California Revenue and Taxation Code 17942
5
Franchise Tax Board. About Electronic Funds Transfer
6
Franchise Tax Board. FTB 1024 – Penalty Reference Chart
7
Franchise Tax Board. Interest and Estimate Penalty Rates
8
Franchise Tax Board. Instructions for Form FTB 3539 – Payment for Automatic Extension for Corporations and Exempt Organizations