Where Do You Pay the $800 California LLC Tax?

You pay the $800 California LLC annual tax to the Franchise Tax Board (FTB). The FTB accepts four payment methods: online through its Web Pay system, by mail with a check or money order and Form 3522, by credit card through a third-party processor, or in person at an FTB field office.¹ The tax is owed every year your LLC exists, even if it earns no income, and it keeps accruing until you formally cancel the LLC with the Secretary of State.

Web Pay (Online, Free)

Web Pay is the fastest method and carries no processing fee. It pulls funds directly from your checking or savings account.²

Go to the FTB’s Web Pay for Business login page, select “Limited Liability Company (LLC)” as your entity type, and enter your entity identification number.³ Choose “Annual Tax Payment (Form 3522)” as the payment type, enter the taxable year the payment covers, the $800 amount, and the date you want the funds withdrawn. You get an immediate confirmation to keep for your records.

If you pay through Web Pay, do not also mail a paper Form 3522 voucher. The FTB processes them as separate payments, and you can end up paying twice.⁴

Some recently registered LLCs run into trouble logging in. If the system does not recognize your entity, try your FTB-issued ID number instead of your Secretary of State number, or use one of the other payment channels below.²

Mail With Form 3522

Download the current year’s FTB Form 3522 (LLC Tax Voucher) from the FTB website. Fill in your LLC’s legal name exactly as it appears in Secretary of State records, your SOS file number, your Federal Employer Identification Number (FEIN), and the taxable year the payment covers.⁴

Make the check or money order payable to the “Franchise Tax Board” using black or blue ink. Write your SOS file number, FEIN, and “2026 FTB 3522” on the check. Detach the voucher from the bottom of the form, enclose it with your check without stapling, and mail everything to:

Franchise Tax Board
PO Box 942857
Sacramento, CA 94257-0531⁴

The FTB treats the postmark as the payment date, so mail a few days early to avoid a late postmark.

Credit Card Through ACI Payments

The FTB accepts credit card payments through its third-party processor, ACI Payments. Start at the FTB’s “Pay by credit card” page and select the business option. A 2.3% service fee applies, which adds roughly $18.40 to an $800 payment.⁵ As with Web Pay, do not mail a paper Form 3522 if you also pay by card.⁴

In Person at an FTB Field Office

You can hand-deliver a check, money order, or cashier’s check to an FTB field office. Bring a completed Form 3522 voucher with your payment.⁶ This is the method to use when you are near the deadline and want same-day confirmation that the FTB has the money.

When the $800 Is Due

For an existing LLC on a calendar year, the $800 is due by April 15 of that taxable year. The statute sets the deadline at the 15th day of the 4th month of the taxable year, so fiscal-year LLCs count from their own calendar.⁷ If the due date lands on a weekend or holiday, the deadline moves to the next business day.⁸

A newly formed LLC has until the 15th day of the 4th month after filing its articles of organization. An LLC formed in January, for example, owes its first $800 by mid-May of that same year.¹ The second year’s payment then follows the standard April 15 schedule.

What the $800 Doesn’t Cover

Paying the $800 is not the whole annual filing obligation. Two related items use different forms and different deadlines, and conflating them with the Form 3522 payment is a common cause of penalties.

If your LLC’s total California income is $250,000 or more, you owe an additional income-based fee on top of the $800. The brackets are $900 for income of $250,000 to $499,999; $2,500 for $500,000 to $999,999; $6,000 for $1,000,000 to $4,999,999; and $11,790 for $5,000,000 or more.¹ You estimate this fee and pay it by the 15th day of the 6th month of the current tax year (June 15 for calendar-year LLCs), using FTB Form 3536, not Form 3522.⁹

Most California LLCs must also file Form 568 (Limited Liability Company Return of Income) each year, including single-member LLCs treated as disregarded entities federally.¹⁰ Paying the $800 does not satisfy the return filing. A late Form 568 draws a penalty of $18 per member for each month or partial month it is late, up to 12 months.¹¹

What Happens If You Pay Late or Not at All

Missing the payment deadline triggers an immediate 5% charge on the unpaid tax, plus 0.5% for each month or partial month the balance stays unpaid, up to 40 months. Interest also accrues from the original due date.¹²

If the tax stays unpaid, the FTB will eventually suspend a domestic LLC or forfeit a foreign one. A suspended or forfeited LLC loses its legal right to do business in California. You cannot sue or defend a lawsuit in the LLC’s name. Any contract the LLC enters while suspended is voidable by the other party. You cannot sell, transfer, or exchange real property. You cannot formally dissolve the LLC until you clear the suspension, and you can lose exclusive rights to the business name.¹³

Reviving a suspended LLC requires paying all outstanding taxes, penalties, fees, and interest, filing any delinquent returns, and submitting an Application for Certificate of Revivor to the FTB.¹⁴ Simply letting an LLC go dormant does not end the $800 obligation. The tax keeps accruing as long as the articles of organization remain on file with the Secretary of State.¹

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Franchise Tax Board. Limited Liability Company
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Franchise Tax Board. Pay by Bank Account (Web Pay) – Personal or Businesses
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California Franchise Tax Board. Web Pay – Login for Business
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Franchise Tax Board. 2026 Instructions for Form FTB 3522 LLC Tax Voucher
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Franchise Tax Board. Pay by Credit Card
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Franchise Tax Board. Check, Money Order, or Cashiers Check
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California Legislative Information. California Revenue and Taxation Code 17941
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Franchise Tax Board. Due Dates – Businesses
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Franchise Tax Board. 2025 FTB 3536 Estimated Fee for LLCs Instructions
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Franchise Tax Board. FTB Pub. 3556 – Limited Liability Company Filing Information
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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. Common Penalties and Fees
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Franchise Tax Board. My Business Is Suspended
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Franchise Tax Board. Suspended or Forfeited Business Entities