What Is Form 3536? California LLC Estimated Fee Due Dates and Penalties

California Form 3536 is the Franchise Tax Board voucher an LLC uses to send in its estimated LLC fee for the year. The fee applies only when the LLC’s total California income reaches $250,000 or more, and the voucher is due by the 15th day of the sixth month of the tax year. For calendar-year LLCs filing for 2026, that deadline is June 15, 2026.¹

Form 3536 Is Not the $800 Annual Tax

California charges LLCs two separate things, and mixing them up is the most common filing error. The $800 annual franchise tax is owed by every LLC doing business or organized in the state, regardless of income. It’s paid with Form 3522, due by the 15th day of the fourth month of the tax year.²

Form 3536 is for the second charge: the LLC fee, which only applies once total California income hits $250,000. Never use Form 3536 to pay the $800 annual tax, and never use Form 3522 to pay the LLC fee.¹

Who Has to File It

Form 3536 is for LLCs that file Form 568 — that is, LLCs taxed as partnerships or disregarded entities. If your LLC has elected to be taxed as a C corporation or S corporation, you file different returns and do not use Form 3536.¹

Estimate your California income for the year. If you expect it to reach $250,000 or more, you must file the form and pay the estimated fee. If you expect to stay below that threshold, you don’t file it at all.³

When It’s Due

Calendar-year LLCs owe the 2026 estimated fee by June 15, 2026. Fiscal-year LLCs pay by the 15th day of the sixth month of their tax year. If that date falls on a weekend or holiday, the deadline moves to the next business day.¹

One boundary to know: if the LLC’s tax year ends before the 15th day of the sixth month (for example, the LLC dissolves early), no Form 3536 payment is required. The full fee is paid with the final Form 568.¹

How Much to Pay

The fee is set by Revenue and Taxation Code Section 17942 and uses a flat amount for each income bracket:

$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

Below $250,000, no fee is owed.⁴

What “Total Income” Means

Total income for this fee is broader than net profit. It equals gross income under RTC Section 24271 plus cost of goods sold, which in practice works out to gross receipts before deductions. An LLC that pulls in $500,000 in revenue but spends $400,000 on expenses still falls in the $900 bracket, because the fee ignores expenses.⁵

Only income derived from or attributable to California counts. If your LLC earns income in multiple states, you use Schedule R to apportion.⁴

What You Need on the Form

The voucher itself is short. Every field has to match your official records:

LLC legal name, exactly as filed with the California Secretary of State
California SOS file number
Federal Employer Identification Number (FEIN)
Taxable year
Estimated fee amount for the bracket you expect to land in

These identifiers are how the FTB posts your payment to the right account.³ To project the fee, you can run your expected numbers through Schedule IW from the prior year’s Form 568 booklet.¹

How to Pay

Online Through Web Pay

The FTB’s Web Pay system pulls the payment directly from a checking or savings account with no fee. You enter the LLC’s identifying numbers and get a confirmation number at the end. Save that confirmation; it’s your proof of timely payment.⁶

Electronic payment becomes mandatory once an LLC’s estimated tax or extension payment exceeds $20,000, or its total tax liability exceeds $80,000. After you cross either threshold, every future payment must be electronic.⁷

By Mail

Write a check or money order in blue or black ink, payable to “Franchise Tax Board.” Put your California SOS file number, FEIN, and “2026 FTB 3536” on the check. Enclose it with the completed voucher without stapling and mail to:

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

The envelope has to be postmarked by the due date. A cleared check is your receipt.³

Penalties If You’re Late or Underpay

Missing the deadline or paying too little triggers a 10% penalty on the underpaid amount. A separate late-payment penalty adds 5% of the unpaid balance, plus 0.5% for each month or partial month it remains unpaid, up to 40 months.⁸

The Safe Harbor

You can sidestep the underpayment penalty by paying at least 100% of the prior year’s LLC fee by the June deadline, even if your actual fee for the current year turns out to be higher. For LLCs with income that swings year to year, this is often the cleanest way to stay protected.⁸

Reconciling at Year-End on Form 568

The estimated fee isn’t final. When you file Form 568 for the year, you reconcile what you paid against what you actually owe based on real income. The Form 3536 payment is reported on Line 8 of Form 568.⁹

If your actual income pushed you into a higher bracket, you pay the difference with the return. If you landed in a lower bracket, or below $250,000, you overpaid. An overpayment can be applied to next year’s tax or refunded, with the refund claim filed within the later of one year from the overpayment date or four years after the original return due date.¹⁰

1
Franchise Tax Board. 2026 FTB 3536 Estimated Fee for LLCs
2
Franchise Tax Board. Limited Liability Company
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Franchise Tax Board. 2025 FTB 3536 Estimated Fee for LLCs Instructions
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California Legislative Information. California Revenue and Taxation Code 17942
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Franchise Tax Board. Limited Liability Company Filing Information
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Franchise Tax Board. Pay by Bank Account (Web Pay)
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CA.gov. Estimate Business Taxes and Prepayments
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Franchise Tax Board. Common Penalties and Fees
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Franchise Tax Board. 2024 Instructions for Form 568 Limited Liability Company Return of Income
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Franchise Tax Board. Claim for Refund