The California 3522 form, also known as the LLC Tax Voucher, is used by limited liability companies (LLCs) to pay the annual tax of $800 for the taxable year 2022. This form is necessary for any LLC that has been registered with the California Secretary of State, is doing business in California, or has received a certificate of registration. Ensuring timely payment is crucial to avoid penalties, so be sure to fill out the form accurately.
To complete the California 3522 form, click the button below.
The California Form FTB 3522, also known as the LLC Tax Voucher, plays a crucial role for limited liability companies (LLCs) operating within the state. This form is used primarily to remit the annual LLC tax of $800, which is mandatory for all LLCs that have either filed articles of organization with the California Secretary of State or have received a certificate of registration. Additionally, any LLC actively doing business in California must adhere to this requirement. The form outlines various payment options, including Electronic Funds Withdrawal (EFW) through tax software, online payments via Web Pay, and credit card payments. It’s essential for LLCs to know their payment deadlines, which fall on the 15th day of the fourth month after the start of their taxable year. For calendar year filers, this means payments are due by April 15. Furthermore, the form provides guidance on exemptions applicable to certain LLCs, including those owned by deployed military members or those newly registered within specific time frames. Completing the form accurately is vital to avoid penalties and ensure timely processing, making it an essential document for compliance with California tax regulations.
2022 Instructions for Form FTB 3522
LLC Tax Voucher
General Information
Use form FTB 3522, LLC Tax Voucher, to pay the annual limited liability company (LLC) tax of $800 for taxable year 2022. An LLC should use this voucher if any of the following apply:
•The LLC has articles of organization accepted by the California Secretary of State (SOS).
•The LLC has a certificate of registration issued by the SOS.
•The LLC is doing business in California.
Electronic Funds Withdrawal (EFW)
LLCs can make an annual tax payment using tax preparation software. Check with your software provider to determine if they support EFW for annual tax payments.
Web Pay
Make a payment online using Web Pay for Businesses. LLCs can make an immediate payment or schedule payments up to a year in advance. For more information, go to ftb.ca.gov/pay. If paying by Web Pay, do not file form FTB 3522.
Credit Card
Use Discover, MasterCard, Visa or American Express Card to pay your business taxes. Go to officialpayments.com. ACI Payments, Inc. (formerly Official Payments) charges a convenience fee for using this service. If paying by credit card, do not file form FTB 3522.
Who Must Pay the Annual LLC Tax
Every LLC that is doing business in California or that has articles of organization accepted or a certificate of registration issued by the SOS is subject to the $800 annual LLC tax. The tax must be paid for each taxable year until a certificate of cancellation of registration or of articles of organization is filed with the SOS. Get FTB Pub. 1038, Guide to Dissolve, Surrender, or Cancel a California Business Entity, for more information.
For taxable years beginning on or after January 1, 2003, an LLC as described in Internal Revenue Code Sections 501(c)(2) and 501(c)(25) and California Revenue and Taxation Code Sections 23701h and 23701x is exempt from the annual LLC tax.
For taxable years beginning on or after January 1, 2020, and before January 1, 2030, an LLC that is a small business solely owned by a deployed member of the United States Armed Forces shall not be subject to the annual tax if the owner is deployed during the taxable year and the LLC operates at a loss or ceases operation.
When to Pay the Annual LLC Tax
The annual LLC tax is due and payable by the 15th day of the 4th month after the beginning of the LLC’s taxable year (fiscal year) or April 15, 2022 (calendar year).
When the due date falls on a weekend or holiday, the deadline to file and pay without penalty is extended to the next business day.
Due to the federal Emancipation Day holiday observed on April 15, 2022, tax returns filed and payments mailed or submitted on April 18, 2022, will be considered timely.
The first taxable year of an LLC begins when the LLC files its articles of organization with the SOS. The first taxable year of a foreign LLC doing business
in California begins when the LLC is organized in another state.
For taxable years beginning on or after January 1, 2021 and before January 1, 2024, an LLC that organizes, registers, or files with the Secretary of State to do business in California is exempt from the annual LLC tax in its first taxable year.
If the 15th day of the 4th month of an existing foreign LLC’s taxable year has passed before the foreign LLC commences business in California or registers with the SOS, the annual LLC tax should be paid immediately after commencing business or registering with the SOS.
Instructions
Enter all the information requested using black or blue ink. To ensure the timely and proper application of the payment to the LLC’s account, enter the California SOS file number (assigned upon registration with the SOS), and the federal employer identification number (FEIN).
Series LLC
After the name for each series, write “Series LLC # ___.” In addition, write “Series LLC” in black or blue ink on the top right margin of the voucher. Only the first series to pay tax or file a return may use an SOS file number. For all other series, enter zeroes in the SOS file number field. We will notify each series of its assigned number after we receive its initial payment voucher. The series LLC should use this assigned number for subsequent years. Get FTB 3556 LLC MEO, Limited Liability Company Filing Information, for more information.
Private Mail Box (PMB)
Include the PMB in the address field. Write “PMB” first, then the box number. Example: 111 Main Street PMB 123.
Where to File
Using black or blue ink, make a check or money order payable to the “Franchise Tax Board.” Write the California SOS file number, FEIN, and “2022 FTB 3522” on the check or money order. Detach the payment voucher from the bottom of the page. Enclose, but do not staple, your payment with the voucher and mail to:
FRANCHISE TAX BOARD PO BOX 942857 SACRAMENTO CA 94257-0531
Make all checks or money orders payable in U.S. dollars and drawn against a U.S. financial institution. If no payment is due or paid electronically, do not mail this voucher.
Penalties and Interest
If the LLC fails to pay its annual tax by the 15th day of the 4th month after the beginning of the taxable year, a late payment penalty plus interest will be assessed for failure to pay the annual LLC tax by the due date. The penalty and interest will be computed from the due date of the tax to the date of payment.
Late Payment of Prior Year Annual LLC Tax
If a prior year annual LLC tax of $800 was not paid by the 15th day of the 4th month after the beginning of the taxable year, the tax should be paid as soon as possible, using the appropriate taxable year form FTB 3522. Do not use any other form for payment of the tax. This will assure proper application of the payment to the LLC’s account.
DETACH HERE
IF NO PAYMENT IS DUE, DO NOT MAIL THIS VOUCHER
Fiscal year: File and Pay by the 15th day of the 4th month after the beginning of the taxable year.
Calendar year: File and Pay by April 15, 2022.
TAXABLE YEAR
CALIFORNIA FORM
2022
3522
For calendar year 2022 or fiscal year beginning (mm/dd/yyyy) _________________, and ending (mm/dd/yyyy) _________________ .
Limited liability company name
DBA
California Secretary of State (SOS) file number
FEIN
Address (suite, room, PO box, or PMB no.)
City
Telephone
State
ZIP code
Amount of payment
. 00
6111223
FTB 3522 2021
Filling out the California Form FTB 3522 is a straightforward process that ensures your limited liability company meets its tax obligations. Follow these steps carefully to complete the form accurately.
After submitting the form, ensure you keep a copy for your records. If you have any questions or need assistance, consider consulting a tax professional or visiting the California Franchise Tax Board's website for additional resources.
The California 3522 form, also known as the LLC Tax Voucher, is used to pay the annual limited liability company (LLC) tax of $800 for the taxable year 2022. LLCs that have articles of organization accepted by the California Secretary of State, have a certificate of registration issued, or are doing business in California must use this form to make their payment. It ensures that the LLC meets its tax obligations under California law.
Every LLC that is either doing business in California or has filed articles of organization or received a certificate of registration from the Secretary of State is required to pay the $800 annual LLC tax. This tax must be paid for each taxable year until the LLC officially cancels its registration or articles of organization. Some exemptions apply, such as for certain nonprofit organizations and small businesses owned by deployed members of the U.S. Armed Forces.
The annual LLC tax is due by the 15th day of the 4th month after the beginning of the LLC's taxable year. For those following a calendar year, this means the payment is due by April 15, 2022. If the due date falls on a weekend or holiday, the deadline is extended to the next business day. It's important to pay on time to avoid penalties and interest.
To make a payment using the California 3522 form, follow these steps:
Alternatively, LLCs can pay electronically using Web Pay for Businesses or by credit card through Official Payments, but in these cases, they do not need to file the California 3522 form.
Incorrect Filing Method: Many individuals mistakenly file Form FTB 3522 when they should use alternative payment methods such as Web Pay or credit card payments. If you choose to pay online, filing the form is unnecessary.
Missing California SOS File Number: Failing to include the California Secretary of State file number can lead to delays in processing. This number is essential for identifying the LLC.
Inaccurate Federal Employer Identification Number (FEIN): Entering an incorrect FEIN can result in complications. Ensure that the number is accurate and corresponds to the LLC.
Neglecting to Include PMB: If your LLC uses a Private Mail Box (PMB), it’s crucial to include "PMB" followed by the box number in the address field. Omitting this detail can cause mail delivery issues.
Using the Wrong Ink Color: The instructions specify using black or blue ink. Using other colors may lead to processing problems or delays.
Ignoring Payment Deadlines: Some individuals overlook the payment deadlines. The tax is due on the 15th day of the 4th month after the beginning of the taxable year. Missing this deadline incurs penalties and interest.
Failure to Detach Payment Voucher: Not detaching the payment voucher from the form can create confusion. Always detach and enclose the voucher with your payment.
Incorrect Amount of Payment: Submitting an incorrect payment amount can result in penalties. Always ensure that the payment reflects the required $800 annual LLC tax.
The California 3522 form, known as the LLC Tax Voucher, is commonly used by limited liability companies to pay their annual tax. Several other forms and documents may be required in conjunction with this form to ensure compliance with state regulations. Below is a list of these forms and documents, along with brief descriptions of each.
Each of these documents plays a role in the management and compliance of limited liability companies in California. It is important for LLCs to be aware of these forms to maintain good standing and fulfill their legal obligations.
The California Form 568, Limited Liability Company Return of Income, serves a similar purpose to the FTB 3522 form. Both documents are essential for limited liability companies operating in California. While Form 3522 is specifically used to pay the annual LLC tax of $800, Form 568 is the actual tax return that LLCs must file to report their income, deductions, and credits. The filing of Form 568 is mandatory for LLCs that are doing business in California, ensuring compliance with state tax obligations. This form provides a comprehensive overview of the LLC's financial activities, whereas the FTB 3522 focuses solely on the tax payment aspect.
Another document akin to the FTB 3522 is the California Form 100, Corporation Franchise or Income Tax Return. While this form is intended for corporations, it shares similarities with the LLC tax voucher in that both require entities to report their tax obligations to the state. The Form 100 is used by corporations to report income and calculate the franchise tax owed. Just as the FTB 3522 is necessary for LLCs, Form 100 ensures that corporations fulfill their tax responsibilities, thereby contributing to the state's revenue. Both forms are crucial for maintaining compliance with California tax laws.
The California Form 541, California Fiduciary Income Tax Return, is another document that shares common ground with the FTB 3522. This form is used by estates and trusts to report income and calculate tax liabilities. Like the FTB 3522, Form 541 requires timely filing and payment of taxes owed. Both documents serve to ensure that the respective entities—LLCs in the case of Form 3522 and estates or trusts in the case of Form 541—meet their tax obligations to the state of California. Each form plays a vital role in the overall tax system, promoting accountability and compliance.
Lastly, the California Form 199, Exempt Organization Annual Information Return, is similar to the FTB 3522 in that it addresses tax obligations for specific types of entities. While the FTB 3522 pertains to LLCs, Form 199 is designed for nonprofit organizations to report their financial activities and maintain their tax-exempt status. Both forms require detailed information and adherence to deadlines to ensure compliance with California tax regulations. The importance of these forms lies in their role in facilitating proper tax reporting and payment, thus supporting the state's fiscal health.
When filling out the California 3522 form, consider the following:
Avoid these common mistakes:
Understanding the California Form FTB 3522 can be challenging, and several misconceptions can lead to confusion. Here are six common misunderstandings about this form:
It’s essential to clarify these points to ensure compliance and avoid unnecessary penalties. Understanding the details surrounding the California Form FTB 3522 can save time, money, and stress in the long run.
When filling out and using the California 3522 form, consider the following key takeaways: