FTB Form 3522: LLC Tax Voucher Instructions for California LLCs

FTB Form 3522 is the payment voucher California limited liability companies use to pay the state’s mandatory annual LLC tax of $800. This isn’t optional and it isn’t tied to profit — every LLC that’s organized, registered, or doing business in California owes this tax simply for existing as a legal entity in the state, regardless of income or activity level.

The Franchise Tax Board issues this voucher each year, and the version you use should match the tax year you’re paying for. The 2023 instructions cover LLCs classified as disregarded entities, partnerships, or corporations for tax purposes — the voucher applies across all these classifications since the $800 annual tax is a flat charge tied to the entity’s existence, not its tax structure.

Who Needs to File This Voucher

If you formed an LLC in California, or you formed an LLC elsewhere but registered it to do business in California, you’re on the hook for this payment. This applies whether your LLC is brand new, has been operating for years, or even had a slow year with no revenue. The state doesn’t care about profitability here — the tax exists because the entity is registered, period.

There’s a narrow exception for LLCs in their first tax year, thanks to a temporary waiver that applied to entities formed during certain periods, but outside of that window, expect to pay this every single year the LLC remains active. Even LLCs in the process of dissolving may owe a prorated amount depending on timing.

When Form 3522 Is Due

The annual tax payment tied to this voucher is due by the 15th day of the 4th month after the beginning of the LLC’s tax year. For most LLCs operating on a calendar year, that lands the payment squarely on April 15th. If your LLC follows a fiscal year instead, count four months from your fiscal year start date to find your deadline.

Missing this deadline triggers penalties and interest, and the FTB is not lenient about it. Since the $800 tax is treated as a mandatory obligation rather than a discretionary payment, the state applies consistent enforcement regardless of how small the business is.

How the Voucher Works

Form 3522 itself is straightforward — it’s a payment voucher, not a full tax return. You fill in your LLC’s name, California Secretary of State entity number, federal EIN, and the tax year, then attach your payment. The form is designed to accompany a check or be used as a reference when paying electronically through the FTB’s online portal.

Because the PDF has fillable AcroForm fields, you can type your information directly into the document before printing, which cuts down on errors from handwriting and keeps the submission clean and legible. Double-check your entity number against your Secretary of State records before submitting, since a mismatched number can delay processing.

It’s worth distinguishing this voucher from the separate LLC fee that scales with total income, which is reported and paid using a different form. If your LLC’s gross receipts exceed a certain threshold, you’ll also need to handle that additional fee through FTB Form 3536, which covers the estimated fee based on total income rather than the flat annual tax.

Getting the Correct Version

Tax vouchers get updated annually, so always pull the version matching the tax year you’re paying for — using an outdated form can cause processing delays even if the payment amount is correct. The FTB publishes the current voucher directly on its site, and it’s the safest source since third-party copies sometimes lag behind official updates or omit recent formatting changes required for automated scanning.

Keep a copy of your submitted voucher and proof of payment in your business records. If the FTB later has questions about whether your annual tax was paid on time, having that documentation on hand makes resolving the issue far simpler than trying to reconstruct payment history months or years later.