Form hub • California FTB • Updated 2026
FTB 3536: LLC Fee Estimate (Safe Harbor Inside)
Prepay the § 17942 LLC fee by June 15. Pay ≥100% of last year’s fee and the 10% shortfall penalty cannot apply.
Quick answers
- What is FTB 3536 and when is it due?
- Prepay the § 17942 LLC fee by June 15. Pay ≥100% of last year’s fee and the 10% shortfall penalty cannot apply. Due: June 15.
Key facts
- Who files: LLCs projecting $250,000+ of California total income (receipts + COGS).
- Safe harbor: June 15 payment ≥ prior-year fee = zero 10% penalty; settle the balance with Form 568.
- Miss it: 10% of the shortfall (§ 17942(d)), independent of income-tax penalties.
Deadline
June 15 (California FTB). Extensions extend filing where offered — never payment.
Full walkthrough
FTB 3536 is covered step by step, with worked examples, in FTB Web Pay walkthrough. For every deadline in the year, see the 2026 compliance calendar.
Other forms
FTB 3522 — due April 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