en-US2019 Instructions for Form FTB 3522LLC Tax Voucheren-USGeneral Informationen-USUse form FTB 3522, LLC Tax Voucher, to pay the annual limited liability company en-US(LLC) tax of $800 for taxable year 2019. An LLC should use this voucher if any of en-USthe following apply: 225 þ en-USThe LLC has articles of organization accepted by the California Secretary of en-USState (SOS). 225 þ en-USThe LLC has a certi037cate of registration issued by the SOS. 225 þ en-USThe LLC is doing business in California.en-USElectronic Funds Withdrawal (EFW) en-USLLCs can make an annual tax payment using tax preparation software. Check with en-USyour software provider to determine if they support EFW for annual tax payments. en-USWeb Payen-USMake a payment online using Web Pay for Businesses. LLCs can make an en-USimmediate payment or schedule payments up to a year in advance. For more en-USinformation, go to en-USftb.ca.gov/pay. en-USIf paying by Web Pay, en-USdo not en-US037le form en-USFTB 3522.en-USCredit Carden-USUse Discover, MasterCard, Visa or American Express Card to pay your en-USbusiness taxes. Go to en-USof037cialpayments.comen-US. Of037cial Payments Corp. charges a en-USconvenience fee for using this service. If paying by credit card, en-USdo not en-US037le form en-USFTB 3522.en-USWho Must Pay the Annual LLC Taxen-USEvery LLCen-US that is doing business in California or that has articles of organization en-USaccepted or a certi037cate of registration issued by the SOS en-USis subject to the $800 en-USannual LLC tax.en-US The tax must be paid for each taxable year until a certi037cate of en-UScancellation of registration or of articles of organization is 037led with the SOS. Get en-USFTB Pub. 1038, Guide to Dissolve, Surrender, or Cancel a California Business en-USEntity, for more information.en-USFor taxable years beginning on or after January 1, 2003, an LLC as described in en-USInternal 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 þ / tax. en-USWhen to Pay the Annual LLC Taxen-USThe annual LLC tax is due and payable en-USby the 15th day of the 4th monthen-US after the en-USbeginningen-US of the LLC222s taxable year (037scal year) or April 15, 2019 (calendar year). en-USWhen the due date falls on a weekend or holiday, the deadline to 037le and pay en-USwithout penalty is extended to the next business day. en-USThe 037rst taxable year of an LLC begins when the LLC 037les its articles of en-USorganization with the SOS. The 037rst taxable year of a foreign LLC doing business en-USin California begins when the LLC is organized in another state. en-USIf the 15th day of the 4th month of an existing foreign LLC222s taxable year has en-USpassed before the foreign LLC commences business in California or registers en-USwith the SOS, the annual LLC tax should be paid immediately after commencing en-USbusiness or registering with the SOS.en-USExample:en-US LLC1, a newly-formed calendar year taxpayer, organizes as an LLC in Delaware on June 1, 2019. LLC1 registers with the SOS on August þ / 14, þ / 2019, and begins doing business in California on þ­ August þ / 15, þ / 2019. Because LLC1222s initial taxable year begins on June þ / 1, þ / 2019, the annual LLC tax is due by September 15, 2019 (the en-US15th day of the 4th month of the short-period taxable year).en-USInstructionsen-USEnter all the information requested using black or blue ink. To ensure the timely en-USand proper application of the payment to the LLC222s account, enter the California en-USSOS 037le number (assigned upon registration with the SOS), and the federal en-USemployer identi037cation number (FEIN).en-USSeries LLCen-US en-USAfter the name for each series, write 223Series LLC # .224 In addition, write 223Series en-USLLC224 in red in the top right margin of the voucher. Only the 037rst series to pay tax en-USor 037le a return may use an SOS 037le number. For all other series, enter zeroes in en-USthe SOS 037le number 037eld. We will notify each series of its assigned number after en-USwe receive its initial payment voucher. The series LLC should use this assigned en-USnumber for subsequent years. Get FTB 3556 LLC MEO, Limited Liability Company en-USFiling Information, for more information.en-USPrivate Mail Box (PMB)en-USInclude the PMB in the address 037eld. Write 223PMB224 037rst, then the box number. en-USExample: 111 Main Street PMB 123.en-USWhere to Fileen-USUsing black or blue ink, make a check or money order payable to the 223Franchise Tax en-USBoard.224 Write the California SOS 037le number, FEIN, and 2232019 FTB 3522224 on the en-UScheck or money order. Detach the payment voucher from the bottom of the page. en-USEnclose, but en-USdoen-US en-USnot en-USstaple, your payment with the voucher and mail to:en-USFRANCHISE TAX BOARDen-USPO BOX 942857en-USSACRAMENTO CA 94257-0531en-USMake all checks or money orders payable in U.S. dollars and drawn against a U.S. en-US037nancial institution. en-USIf no payment is due or paid electronically, do not mail this en-USvoucher.en-USPenalties and Interesten-USIf the LLC fails to pay its annual tax by the 15th day of the 4th month after the en-USbeginning of the taxable year, a late payment penalty plus interest will be assessed en-USfor failure to pay the annual LLC tax by the due date. The penalty and interest will be en-UScomputed from the due date of the tax to the date of payment.en-USLate Payment of Prior Year Annual LLC Taxen-USIf a prior year annual LLC tax of $800 was not paid by the 15th day of the 4th en-USmonth after the beginning of the taxable year, the tax should be paid as soon en-USas possible, using the en-USappropriate taxable year form FTB þ / 3522. en-USDo noten-US use en-USany other form for payment of the tax. This will assure proper application of the en-USpayment to the LLC222s account. en-USIF NO PAYMENT IS DUE, DO NOT MAIL THIS VOUCHERDETACH HERE en-USFiscal year: File and Pay by theen-US 15en-USth day of the 4th month after the beginning of the taxable yearen-US.en-US en-US en-USCalendar year: File and Pay by April 15, 2019. TAXABLE YEAR2019LLC Tax VoucherCALIFORNIAFORM 3522 For calendar year 2019 or 037scal year beginning (mm/dd/yyyy) , and ending (mm/dd/yyyy) þ . Limited liability company name þ California Secretary of State (SOS) 037le number DBA þ FEIN Address (suite, room, PO box, or PMB no.) City þ State þ ZIP code Telephone ( þ ) - - Amount of payment 6111193 - . 00en-USDETACH HERE American LegalNet, Inc. www.FormsWorkFlow.com