Form hub • California FTB • Updated 2026
FTB 3522: $800 LLC Tax Voucher
Pays the California $800 annual LLC tax by April 15 (15th day of the 4th month). Covers the current year, not last year.
Quick answers
- What is FTB 3522 and when is it due?
- Pays the California $800 annual LLC tax by April 15 (15th day of the 4th month). Covers the current year, not last year. Due: April 15.
Key facts
- Who files: Every LLC organized, registered, or doing business in California (2024+ formations pay year one).
- How to pay: FTB Web Pay or paper voucher; keep both confirmations with Form 568 workpapers.
- Miss it: 5% + 0.5%/month late-payment penalty (§ 19132) on the $800.
Deadline
April 15 (California FTB). Extensions extend filing where offered — never payment.
Full walkthrough
FTB 3522 is covered step by step, with worked examples, in Form 3522 vs 3536. For every deadline in the year, see the 2026 compliance calendar.
Other forms
FTB 3536 — due June 15FTB 568 — due Mar 15 (MMLLC) / Apr 15 (SMLLC)IRS 2553 — due 2 months 15 days into tax yearIRS 1120 — due April 15 (extendable to Oct 15)IRS 1065 — due March 15 (extendable to Sep 15)IRS 5472 — due April 15 with pro-forma 1120NY CT-3 — due April 15IRS SS-4 — due Before banking/hiringIRS W-9 — due Before first client paymentIRS 941 — due Quarterly (Apr/Jul/Oct/Jan)IRS 1120-S — due March 15 (extendable to Sep 15)
Sources
- California FTB form instructions; related guide on this site