California Form 3522 vs Form 3536
California LLCs pay the Franchise Tax Board twice before they file a return: a flat $800 in the spring and, above $250,000 of California receipts, an estimated fee in June. They are different payments, on different vouchers, with different penalties. Mixing them up is one of the most common reasons LLCs get FTB notices.
| Form 3522 | Form 3536 | |
| Pays | $800 annual LLC tax (§ 17941) | Estimated LLC fee (§ 17942) |
| Amount | $800, always | $0, $900, $2,500, $6,000, or $11,790 |
| Due (calendar year) | April 15 | June 15 |
| Due (general rule) | 15th day of 4th month of the tax year | 15th day of 6th month of the tax year |
| Who | Every LLC organized, registered, or doing business in CA | LLCs with CA total income ≥ $250,000 |
| Penalty if late/short | 5% + 0.5%/month (§ 19132) | 10% of the shortfall (§ 17942(d)) |
Form 3522: the $800 annual tax
Every LLC organized in California, registered here, or doing business here owes $800 for each taxable year: profit or loss, active or idle. It is paid in advance: the April 15, 2026 payment covers tax year 2026. A new LLC's first payment is due by the 15th day of the 4th month after it forms, so an LLC formed on July 10 pays by November 15.
LLCs formed in 2021 through 2023 were exempt for their first year under AB 85. That waiver has expired; LLCs formed in 2024 or later pay in year one.
Form 3536: the estimated fee
The fee is based on the year's California total income, gross receipts plus cost of goods sold, and follows the tier table. Because you pay it in June, before the year is over, you estimate. Pay too little and a 10% penalty applies to the shortfall. The prior-year safe harbor protects you: if your June payment is at least last year's fee, no penalty applies even if this year lands in a higher tier. Any balance goes with Form 568.
An LLC expecting less than $250,000 of California receipts files no 3536 at all.
How to pay
Pay online through FTB Web Pay, no voucher needed, or mail the paper voucher with a check payable to the Franchise Tax Board, writing the Secretary of State file number and tax year on the check. Online payments are free from a bank account and leave a confirmation number, which is worth keeping.
A calendar year for a growing LLC
- March 15, 2026: multi-member LLC files 2025 Form 568 (single-member: April 15), paying any 2025 fee balance.
- April 15, 2026 — Form 3522: $800 for 2026.
- June 15, 2026 — Form 3536: estimated 2026 fee (at least last year's fee for safe harbor).
Returns are automatically extended to October 15; payments are not. See Form 568 deadlines.
Enter expected California revenue to calculate your Form 3536 estimate.