How to Fill Out and Pay California Form 3522: Deadlines and Payment Options

California Form 3522 is the one-page voucher your LLC uses to pay its $800 annual tax to the Franchise Tax Board. Every LLC that does business in California or is registered with the Secretary of State owes the $800, every year, whether or not the business earned a dollar. For calendar-year LLCs, the 2026 payment is due April 15, 2026.1Franchise Tax Board. 2026 Instructions for Form FTB 3522 LLC Tax Voucher

Who Has to File and Pay

Two groups owe the tax. Any LLC actually doing business in California, whether formed here or elsewhere, owes it. So does any LLC with articles of organization on file or a certificate of registration issued by the California Secretary of State, even if the company is completely dormant and has no income.1Franchise Tax Board. 2026 Instructions for Form FTB 3522 LLC Tax Voucher

The $800 keeps accruing every year until you formally cancel the LLC’s registration. Shutting down operations, closing the bank account, or letting licenses lapse does not end the obligation.2California Legislative Information. California Revenue and Taxation Code 17941

California briefly waived the first-year $800 tax for LLCs that organized or registered between January 1, 2021, and January 1, 2024. That exemption has expired. Any LLC formed on or after January 1, 2024, owes the full $800 for its first taxable year.3Franchise Tax Board. Limited Liability Company

When Form 3522 Is Due

The $800 is a prepayment for the current taxable year, not a bill for the prior one. That timing matters: a new LLC owes it within a few months of formation, and an existing LLC owes it near the start of each year.

  • Calendar-year LLCs: April 15, 2026.
  • Fiscal-year LLCs: the 15th day of the 4th month after the fiscal year begins.
  • Newly formed domestic LLCs: the 15th day of the 4th month after articles of organization are filed with the Secretary of State.
  • Foreign LLCs registering in California: measured from the date the LLC was originally organized in its home state. If the 15th day of the 4th month of that year has already passed when the LLC starts doing business here or registers, pay immediately.
1Franchise Tax Board. 2026 Instructions for Form FTB 3522 LLC Tax Voucher

When a due date lands on a Saturday, Sunday, or legal holiday, you have until the next business day.

How to Fill Out the Voucher

Download the current year’s voucher directly from the FTB website. Older PDFs may carry outdated mailing addresses or year references, so don’t reuse last year’s form.

  • Taxable year dates: check the calendar year box if you follow a January-through-December year. Fiscal-year filers enter the beginning and ending dates.
  • LLC name: use the exact legal name on your articles of organization. Even small discrepancies can keep the FTB from matching the payment to your account.
  • SOS file number: the number the California Secretary of State assigned at formation or registration. Newer entities get a 12-character ID beginning with “B.”4California Secretary of State. bizfile California
  • DBA: your fictitious business name, if you have one on file. Leave blank if you operate under the LLC’s legal name only.
  • FEIN: the nine-digit federal employer identification number from the IRS.
  • Address, city, state, ZIP: your current mailing address. A new address here updates FTB records.
  • Telephone: a daytime number.
  • Amount of payment: 800.00.

Verify the SOS file number and FEIN before you submit. A mismatch can prevent the payment from posting, which produces a delinquency notice even if you paid on time.1Franchise Tax Board. 2026 Instructions for Form FTB 3522 LLC Tax Voucher

How to Pay

Mail

Print the voucher, enclose a check or money order payable to “Franchise Tax Board,” and mail both to:

Franchise Tax Board
PO Box 942857
Sacramento, CA 94257-05315Franchise Tax Board. Mailing Addresses

Write your SOS file number on the memo line so the payment is applied to the right entity. Don’t staple the check to the voucher. A properly addressed envelope postmarked by the due date counts as timely.

Web Pay

The FTB’s Web Pay portal takes payment directly from a checking or savings account at no cost. On the business login, select “Limited Liability Company (LLC)” and enter your Entity ID. The entity ID and name must match FTB records. After you authorize the transfer, save the confirmation number as your receipt. If you pay through Web Pay, do not also mail the paper voucher.6Franchise Tax Board. Web Pay Login for Business

Credit Card

Credit card payments go through ACI Payments online or by calling 800-272-9829. A 2.3% service fee applies, which adds roughly $18 to the $800. Web Pay is free and usually faster.7Franchise Tax Board. Pay by Credit Card

Form 3522 vs. Form 3536

The $800 on Form 3522 isn’t the only amount California LLCs may owe. LLCs with total California income of $250,000 or more also owe a separate LLC fee that scales with revenue, estimated and paid on Form FTB 3536. Form 3536 is due by the 15th day of the 6th month of the taxable year, which is June 15 for calendar-year filers. Keep the two payments on separate forms.8Franchise Tax Board. 2026 FTB 3536 Estimated Fee for LLCs

If You Pay Late

Miss the deadline and the FTB adds a 5% penalty on the unpaid tax, plus 0.5% for each month or partial month it stays unpaid, for up to 40 months. On $800, that’s an immediate $40, then $4 a month. Interest also accrues from the original due date until the FTB receives payment in full.9Franchise Tax Board. FTB 7268 LLC Limited Liability Company Collections Information

The real cost of ignoring the tax isn’t the penalty. Prolonged nonpayment leads to suspension by the FTB, the Secretary of State, or both. A suspended LLC cannot:

  • Legally do business in California
  • Sue or defend itself in court
  • Sell, transfer, or exchange real property
  • File for an automatic tax extension or receive a refund
  • Keep exclusive rights to its name; if someone else registers it during the suspension, the Secretary of State can force the LLC to pick a new one
10Franchise Tax Board. My Business Is Suspended

Contracts signed while suspended are voidable by the other party and unenforceable until the LLC is revived. A vendor, landlord, or customer can walk away from any deal signed during that window.

Reviving the LLC means filing all past-due returns, paying every back tax and penalty, and submitting Form FTB 3557 LLC (Application for Certificate of Revivor). The LLC also has to be in good standing with the Secretary of State. If you ignored written FTB demands to file missing returns, the penalty jumps to $2,000 per tax year for any return not filed within 60 days of the demand.10Franchise Tax Board. My Business Is Suspended

How to Stop Owing the $800

The only way to end the annual tax is to formally cancel the LLC with the Secretary of State and file a final return with the FTB. Dormancy doesn’t stop it. Suspension doesn’t stop it.

For a California-formed LLC, file a Certificate of Cancellation (Form LLC-4/7) with the Secretary of State. If cancellation wasn’t approved by all members, first file a Certificate of Dissolution (Form LLC-3). An LLC formed within the past 12 months that meets certain conditions can use the Short Form Cancellation Certificate (Form LLC-4/8). There is no filing fee for any of these.11California Secretary of State. LLC Certificate of Dissolution, Certificate of Cancellation

On the FTB side, file a final Form 568 for the short period ending on the cancellation date, along with any unpaid annual tax. Until the SOS cancellation and the final FTB return are both done, the state treats the LLC as active and the $800 keeps compounding each year.