California LLCs mailing Form 568 send it to the Franchise Tax Board in Sacramento at one of two post office boxes, and the choice depends only on whether a payment is enclosed. Returns with a check or money order go to PO Box 942857, Sacramento, CA 94257-0501. Returns without a payment go to PO Box 942857, Sacramento, CA 94257-0500. The box number is identical; only the last four digits of the ZIP code change, and that small difference routes the envelope to the right processing unit.
The Two Form 568 Addresses
Match the address to what’s inside the envelope:
- With payment (check or money order): Franchise Tax Board, PO Box 942857, Sacramento, CA 94257-05011Franchise Tax Board. Mailing Addresses – Section: Business
- Without payment: Franchise Tax Board, PO Box 942857, Sacramento, CA 94257-05001Franchise Tax Board. Mailing Addresses – Section: Business
Use the -0500 address if the return shows a zero balance or if the tax and fee were already paid electronically. The -0500 address also handles general correspondence about Form 568. Sending a payment to the wrong box won’t trigger a penalty on its own, but the envelope has to be rerouted internally, and that can add weeks to processing.
Different Addresses for the Payment Vouchers
Form 568 isn’t the only paper an LLC might drop in the mail during the year. The $800 annual tax and the estimated LLC fee each ride on their own voucher, and both vouchers go to a different ZIP than the one used for Form 568 payments:
- Form FTB 3522 (LLC Tax Voucher for the $800 annual tax): Franchise Tax Board, PO Box 942857, Sacramento, CA 94257-05312Franchise Tax Board. 2025 Instructions for Form FTB 3522 LLC Tax Voucher
- Form FTB 3536 (Estimated Fee for LLCs): Franchise Tax Board, PO Box 942857, Sacramento, CA 94257-05313Franchise Tax Board. 2024 FTB 3536 Estimated Fee for LLCs Instructions
Note the pattern: Form 568 payments use ZIP -0501, voucher payments use ZIP -0531, and payment-free returns use ZIP -0500. Confirm the ZIP on every envelope before you seal it. Write the LLC’s California Secretary of State file number, FEIN, and tax year on each check so the payment can be reunited with its paperwork if the two get separated in processing.
Check Whether You’re Allowed to Mail at All
California law requires any business entity that prepared its return using tax preparation software to e-file with the Franchise Tax Board.4Franchise Tax Board. e-file for Business If TurboTax, Drake, UltraTax, or any comparable program generated your Form 568, you’re expected to submit it electronically rather than printing and mailing it.
The mandate has an exception. The FTB will consider an e-file waiver when a business has reasonable cause for filing on paper, and waiver requests cover the current tax year plus the two prior years through the agency’s online portal.5Franchise Tax Board. Business Entity e-file Waiver Request If the return was prepared entirely by hand, the mandate doesn’t apply and the addresses above are yours to use.
How to Package the Envelope
For the LLCs that legitimately file on paper, a few habits make the return easier for the FTB to process and easier for you to defend if a problem comes up later.
Put the check or money order on top of the return. Secure it with a paperclip, not a staple. Make the payment out to “Franchise Tax Board.” Write the LLC’s SOS file number, FEIN, and the tax year directly on the check so a loose payment can still be matched to the right account.
Send the whole package by certified mail with a return receipt. The postmark date is treated as the filing date, which means the certified mail receipt is your proof of timely submission if the FTB ever claims the return showed up late. Close to a deadline, that slip of paper is the difference between a clean record and a penalty you have to argue your way out of.
What Happens After You Mail It
The Franchise Tax Board estimates that paper-filed business returns take about eight months to process, and e-filed business returns take about the same.6California Franchise Tax Board. Timeframes Wait Times Refunds for business returns run about six months whether filed on paper or electronically.
You can check the status of a return or payment through the FTB’s MyFTB portal. If the system shows nothing after the stated window, the certified mail receipt becomes your main tool for proving the return was received. MyFTB also offers secure messaging for account-specific questions.6California Franchise Tax Board. Timeframes Wait Times
If the Return Arrives Late
A late Form 568 triggers a penalty specific to partnership-type returns: $18 per member for each month the return is late, up to 12 months.7Franchise Tax Board. FTB 1024 Penalty Reference Chart A five-member LLC that files six months late owes $540 under this penalty alone. It applies to any return filed after the due date, including the extended due date if the LLC took the automatic extension.
Late payment is a separate penalty under Revenue and Taxation Code Section 19132: 5% of the unpaid tax, plus 0.5% for each month the balance remains unpaid, up to 40 months, with the combined penalty capped at 25% of the unpaid tax.8California Legislative Information. California Code Revenue and Taxation Code 19131 Interest runs on top. The two penalties stack, so an LLC that both files late and pays late can face the per-member penalty and the percentage penalty at the same time.
Both can be waived for reasonable cause, but a forgotten deadline or a busy accountant rarely clears that bar. Documentation of a genuine inability to file — a natural disaster, or a serious illness affecting the only person authorized to sign — carries more weight with the FTB.