If you are mailing California Form 568, the address depends on how you’re sending it and whether you’re enclosing a payment. Returns sent through the U.S. Postal Service with a payment go to Franchise Tax Board, PO Box 942857, Sacramento, CA 94257-0501. Returns sent through USPS without a payment go to Franchise Tax Board, PO Box 942857, Sacramento, CA 94257-0500. Returns sent by a private courier such as FedEx, UPS, or DHL go to Franchise Tax Board, Sacramento, CA 95827-1500.1Franchise Tax Board. Mailing Addresses
USPS Addresses by Payment Status
The two USPS addresses share the same PO Box number and differ only in the four-digit zip code extension. Using the wrong extension can delay processing because the mail has to be rerouted internally once it reaches the Franchise Tax Board.
- With payment: Franchise Tax Board, PO Box 942857, Sacramento, CA 94257-0501
- Without payment: Franchise Tax Board, PO Box 942857, Sacramento, CA 94257-0500
If you are enclosing a check or money order, make it payable to “Franchise Tax Board” in black or blue ink. Write your LLC’s California Secretary of State file number, federal employer identification number, and “2025 Form 568” on the payment itself so the FTB can match it to the return.2Franchise Tax Board. 2025 Instructions for Form 568 Limited Liability Company Tax Booklet
Private Courier Address
FedEx, UPS, DHL, and other private delivery services cannot deliver to PO Boxes, so the FTB publishes a separate physical address for couriered returns. The same address is used whether or not a payment is enclosed:
Franchise Tax Board
Sacramento, CA 95827-15001Franchise Tax Board. Mailing Addresses
The FTB’s mailing address page does not publish a street name for this location. If your courier requires a street address at drop-off, check with the carrier or the FTB’s website for current delivery instructions. The advantage of using a courier is that you receive a tracking number and a delivery signature, which can serve as proof of timely filing if you are shipping close to a deadline.
Confirm That You’re Allowed to File on Paper
Before you put anything in an envelope, check whether your LLC is even permitted to file Form 568 on paper. California requires any business entity that prepares its return using tax preparation software to e-file.3Franchise Tax Board. Tax News January 2026 If you or your preparer used software to complete Form 568, you are legally required to submit it electronically. Failing to e-file when required triggers a $100 penalty for the first occurrence and $500 for each later occurrence.
Paper filing is still allowed if you prepared Form 568 entirely by hand without tax software. You can also request a waiver through the FTB’s online waiver request tool for technology constraints, undue financial burden, or other reasonable cause.4Franchise Tax Board. Business Entity e-file Waiver Request For the 2026 calendar year, the FTB is approving waiver requests upon submission. Waivers can cover the current tax year plus two prior years.
The $800 Annual Tax Voucher Goes to a Different Address
The $800 annual LLC tax is paid using Form FTB 3522, not through Form 568.5Franchise Tax Board. Due Dates – Businesses That voucher has its own PO Box: Franchise Tax Board, PO Box 942857, Sacramento, CA 94257-0531.6Franchise Tax Board. 2025 Instructions for Form FTB 3522 LLC Tax Voucher Enclose the payment with the voucher, but do not staple them together. If no payment is due or you already paid electronically, do not mail the voucher at all.
In other words, the Form 568 return itself and the Form 3522 voucher travel in separate envelopes to different zip code extensions, even though both start with PO Box 942857 in Sacramento.
Postmark Rules and Proof of Timely Filing
A paper return must be postmarked by the due date, or extended due date, to count as timely filed.7Franchise Tax Board. File by Paper USPS transportation changes effective in late 2025 may cause the postmark date to differ from the day you drop the envelope in a collection box. To protect yourself, the FTB recommends asking for a manual postmark at the post office counter, using certified mail, or obtaining a certificate of mailing.
For calendar-year LLCs, the original Form 568 due date is April 15, 2026, and the FTB automatically grants a seven-month extension to file, pushing the extended deadline to October 15, 2026.8Franchise Tax Board. Extension to File The extension gives you more time to file but does not extend the deadline to pay. Any tax or fee owed is still due by the original April deadline, which matters when you’re deciding whether your envelope needs to include a payment and therefore which of the two USPS addresses to use.
Once your return is received, processing a paper filing can take several weeks to several months depending on volume. You can confirm the return has been logged by signing into the MyFTB portal, which gives business representatives online access to their tax account.9Franchise Tax Board. MyFTB Account