Form detail
California Franchise Tax Board Form FTB 3536
Estimated Fee for LLCs
Country
United States
Revision year
2026
Methods
paper, efile
Updated
2026-05-02
Estimated Fee for LLCs
Payment form for the California LLC fee that can apply in addition to the annual tax.
Who must file: California LLCs that expect to owe the LLC fee based on California-source total income.
Practical overview
California's LLC fee is a second layer on top of the fixed 800 USD annual tax. That means an LLC can be current on the annual tax and still miss the income-based fee if no one checks the California-source total income thresholds.
Practical steps
- Estimate whether the LLC will owe the California LLC fee based on California-source total income.
- Pay the estimated fee by the 15th day of the 6th month of the current taxable year.
- Reconcile the final fee on Form 568 when the return is prepared.
Due-date notes
Estimated California LLC fee payment.
Timing: 15th day of the 6th month of the taxable year
Penalty snapshot
Late-payment penalties and interest can apply if the estimated fee is underpaid or paid late.
Related guides
Primary sources
- California business due datesVerified 2026-05-02
- Web Pay LLC payment typesVerified 2026-05-02
- 2026 FTB 3536Verified 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.