Form detail
California Franchise Tax Board Form FTB 3522
LLC Tax Voucher
Country
United States
Revision year
2026
Methods
paper, efile
Updated
2026-05-02
LLC Tax Voucher
Voucher used to pay the California annual LLC tax.
Who must file: LLCs doing business in California or organized or registered there that owe the annual LLC tax.
Practical overview
The annual California LLC tax does not wait for profitability. It is tied to doing business in California or being organized or registered there, and many founders miss it because they assume state tax only matters after revenue appears.
Practical steps
- Confirm the LLC is subject to California's annual tax rule.
- Pay the annual 800 USD tax by the 15th day of the 4th month of the taxable year.
- Use FTB 3522 or the California online payment workflow for the payment.
- Keep the payment record with the entity's annual compliance file.
Due-date notes
Annual California LLC tax payment.
Timing: 15th day of the 4th month of the taxable year
Penalty snapshot
Late-payment penalties and interest can apply if the annual tax is not paid on time.
Primary sources
- California LLC filing requirementsVerified 2026-05-02
- California business due datesVerified 2026-05-02
- 2026 FTB 3522Verified 2026-05-02
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.