What California Form 3522 (2018) Is For
California Form 3522 is the payment voucher LLCs use to pay the mandatory $800 annual LLC tax for the 2018 tax year. This tax applies to every LLC doing business in California, organized in the state, or registered with the California Secretary of State—even if the LLC earned no income, operated at a loss, or was inactive.
Form 3522 is strictly a payment tool. It ensures the Franchise Tax Board (FTB) applies the payment to the correct year and entity. It does not replace the LLC’s annual return (Form 568), and it does not pay the separate income-based LLC fee.
When You’d Use California Form 3522 (2018)
LLCs use Form 3522 to pay the annual tax by the regular due date:
- April 17, 2018 for calendar-year LLCs (adjusted due to a federal holiday), or
- The 15th day of the 4th month after the beginning of a fiscal year.
Newly formed LLCs must pay by the 15th day of the 4th month after registration with the California SOS. Even if the LLC has not yet begun operating, the tax is still due for that first partial year.
If the payment is late, you must still use the 2018 voucher—never a later year’s version. When correcting payment errors or making a missed payment, submit a new voucher with updated information.
Foreign LLCs that begin operating in California mid-year should pay the tax immediately using Form 3522 for 2018.
Key Rules or Details for the 2018 Tax Year
LLCs Required to Pay the Tax
Any LLC registered, organized, or doing business in California for 2018 must pay the $800 annual tax. The tax continues each year until the LLC formally cancels with the California Secretary of State.
Exceptions
- LLCs with a 15-day or shorter taxable year that did no business in that period
- Certain tax-exempt title-holding companies under IRC §§501(c)(2) or 501(c)(25)
No Proration and No Refund
The $800 tax is prepaid for the privilege of doing business in California. It is not prorated and is owed in full even if the LLC dissolves or stops operating mid-year.
Different From the LLC Fee
The annual tax applies to all LLCs.
The LLC fee—ranging from $900 to $11,790—is based on California income of $250,000 or more and is paid separately using Form FTB 3536.
Series LLC Requirements
Each series within a series LLC is treated as a separate LLC for California purposes:
- Each files its own Form 568
- Each pays its own $800 annual tax using a separate Form 3522
Payment Methods
- Check or money order with Form 3522
- Web Pay for Businesses (no voucher needed)
- Credit card through Official Payments
- Electronic Funds Withdrawal through tax software
Never mail Form 3522 if paying electronically.
Step-by-Step (High Level)
Step 1: Identify Your Due Date
For 2018, most calendar-year LLCs were due April 17. Newly formed entities count the month of formation as a full month and pay by the 15th day of the 4th month after registration.
Step 2: Download the 2018 Voucher
Use only the 2018 Form 3522 from ftb.ca.gov. Using the wrong year increases the risk of misapplied payments.
Step 3: Fill Out the Voucher
Enter:
- 2018 taxable year information
- LLC name
- California SOS file number
- FEIN
- Mailing address and phone number
- Payment amount: $800
Series LLCs should specify their series number on the form.
Step 4: Prepare Payment
If mailing:
- Make check or money order payable to Franchise Tax Board
- Write the SOS number, FEIN, and “2018 FTB 3522” on the check
Step 5: Mail Voucher and Payment
Mail to:
Franchise Tax Board
PO Box 942857
Sacramento, CA 94257-0531
Do not mail with Form 568. The FTB processes payments and returns separately.
Step 6: Pay Electronically (Optional)
To avoid mailing:
- Use FTB Web Pay
- Use a credit card online
- Pay via EFW in tax software
If paying electronically, do not file Form 3522.
Step 7: Keep Records
Retain proof of payment—canceled checks, Web Pay confirmations, or credit card receipts—for at least four years.
Common Mistakes and How to Avoid Them
- Using the wrong year’s voucher
Always use the 2018 form for 2018 payments. - Mailing the payment with Form 568
Send Form 3522 separately; otherwise processing delays are likely. - Entering incorrect SOS or FEIN numbers
Double-check entity information before mailing. - Failing to write identifying info on the check
Add the SOS number, FEIN, and “2018 FTB 3522.” - Paying late
Late payment triggers penalties and interest. Mark due dates on your calendar. - Duplicate payments
Do not mail Form 3522 if you already paid electronically. - Ignoring the tax because the LLC was inactive
Activity level does not matter; the $800 tax applies until cancellation. - Not treating series LLCs as separate filers
Each series owes its own $800 payment and must file a separate Form 3522. - Failing to cancel the LLC
The annual tax continues indefinitely until SOS cancellation documents and a final return are filed.
What Happens After You File
The FTB applies your payment to the LLC’s 2018 tax year. No receipt is issued unless there’s a problem, but you can verify payment through:
- Bank statements
- MyFTB business account
- FTB customer service
If a payment is missing or misapplied, the FTB will send a notice with penalties and interest. Respond promptly and provide proof of payment.
Paying the annual tax does not satisfy the filing requirement. LLCs must still file Form 568 by the return deadline. Missing the return triggers separate penalties of $18 per member per month, up to 12 months.
If the LLC fails to pay or file, it may be suspended or forfeited. To reinstate, the LLC must file all delinquent returns, pay outstanding balances, and submit revivor documents.
FAQs
Do I owe the $800 if my LLC had no income?
Yes. The annual tax applies regardless of income, activity, or losses.
Is the $800 annual tax the same as the LLC fee?
No. The annual tax is a flat $800. The LLC fee is an additional charge based on California income of $250,000 or more.
Can I pay the tax online instead of mailing Form 3522?
Yes. Web Pay, credit card payments, and EFW are all accepted. Do not mail the voucher if paying electronically.
When is my first annual tax due if I formed the LLC mid-year?
It’s due by the 15th day of the 4th month after registration with the SOS, even if operations have not begun.
What should I do if I miss the due date?
Pay immediately using the 2018 voucher to minimize penalties and interest. You may request penalty relief for reasonable cause, but interest cannot be waived.
How do I stop future $800 tax bills?
File cancellation documents with the California SOS and a final Form 568. The tax obligation ends only once cancellation is complete.
Can I use Form 3522 to pay the LLC fee?
No. Form 3522 is for the $800 annual tax only. The LLC fee must be paid using Form FTB 3536.
