Glossary • Updated 2026
Form 3536 Safe Harbor
Pay ≥100% of last year’s CA LLC fee by June 15 and the 10% underestimate penalty can’t apply.
In detail
Settle the larger balance with Form 568: penalty-free.
Under $250k projected income: skip Form 3536 entirely.
The single highest-ROI calendar entry for growing California LLCs.
Where it matters
More definitions
Sources
- Cal. Rev. & Tax Code; 8 Del. C.; Wyo. Stat. Title 17; FTB/SOS glossaries