What California Form 3588 Is For
California Form 3588 (2016) is a payment voucher used by LLCs that e-file their Form 568 and need to pay a remaining balance with a paper check or money order. It acts as a bridge between the electronically filed return and the physical payment, ensuring the Franchise Tax Board (FTB) applies the payment to the correct account and tax year.
Form 3588 serves only one purpose: to submit the balance due shown on an e-filed Form 568. It is not used for the $800 annual LLC tax, the income-based LLC fee, or any payment made electronically. The voucher includes basic LLC identifiers such as the California Secretary of State (SOS) file number, FEIN, name, address, and the amount being paid.
When You’d Use California Form 3588
Use Form 3588 only when all of the following are true:
- You electronically filed Form 568
- You owe a balance due
- You are paying that balance by paper check or money order
For 2016 returns, LLCs classified as partnerships had payments due by March 15, 2017, while many SMLLCs followed the owner’s due date—often April 18, 2017 because of the Emancipation Day holiday.
An extension to file does not extend time to pay. Late payments trigger penalties of 5% of the unpaid tax plus 0.5% per month (up to 25%), along with mandatory interest. If you amend your Form 568 and owe additional tax, you may also use Form 3588 to pay the new balance due.
Key Rules or Details for 2016
When Not to Use Form 3588
You should not use this voucher when:
- Paying electronically through Web Pay for Businesses
- Paying the $800 annual LLC tax (use Form 3522)
- Paying the LLC estimated fee (use Form 3536)
- Filing a paper Form 568
- You do not owe a balance (the form explicitly instructs not to mail it)
California’s Three Separate LLC Payments
LLCs may owe three different payments, each with its own form and deadline:
- Annual LLC tax → Form FTB 3522
- LLC fee based on income → Form FTB 3536
- Balance due on the return → Form FTB 3588
Never combine these payments or substitute one voucher for another, as doing so can delay processing.
Completing and Mailing the Voucher
Form 3588 must be completed in black or blue ink to ensure proper scanning. If the voucher is preprinted, verify all information and correct any outdated details. Checks must be payable to Franchise Tax Board, include your SOS file number or FEIN, and reference “2016 FTB 3588” on the memo line. Do not staple the check to the voucher or mail a paper copy of the return with it.
Send the payment to:
FRANCHISE TAX BOARD
PO BOX 942857
SACRAMENTO CA 94257-0531
Step-by-Step (High Level)
Step 1: E-File Your Form 568
Submit Form 568 electronically using approved software or an authorized provider.
Step 2: Confirm a Balance Due
Review your e-filed return. If no balance is due, do not use or mail Form 3588.
Step 3: Choose a Payment Method
If paying electronically, stop here—no voucher is needed. If paying by check, download or use the preprinted Form 3588.
Step 4: Complete Form 3588
Fill in your LLC name, SOS file number, FEIN, address, contact number, and payment amount. If using a PMB address, place “PMB” before the box number.
Step 5: Prepare the Check
Write the check payable to Franchise Tax Board. Use U.S. funds drawn on a U.S. bank. Write your SOS file number and “2016 FTB 3588” on the memo line.
Step 6: Mail the Voucher and Payment
Include only the voucher and your check in the envelope. Do not mail your return. Send to the address on the form.
Step 7: Keep Your Records
Retain copies of Form 3588, your e-filed Form 568, and your canceled check for at least four years.
Common Mistakes and How to Avoid Them
- Sending Form 3588 with electronic payments – The voucher is unnecessary when paying online and can cause duplicate records.
- Using the wrong voucher – Form 3588 is not for the $800 annual tax or LLC fee.
- Mailing Form 3588 with no balance due – If nothing is owed, do not mail the form.
- Using colored ink – Only black or blue ink is scannable.
- Stapling the check – Staples damage scanning equipment.
- Including a paper copy of the return – The FTB already has the return electronically.
- Incorrect ID numbers – Missing or wrong SOS file numbers or FEINs may delay payment posting.
- Missing the payment deadline – Extensions do not extend time to pay; penalties apply from the original due date.
What Happens After You File
Once the voucher and check reach the FTB, payment is processed and applied to your LLC’s tax account. Processing typically takes a few weeks, especially during peak season. You can confirm posting online or by calling the FTB with your SOS file number or FEIN.
If the check is returned by your bank, the FTB will assess penalties, interest, and possibly a returned-check fee. Late payments automatically generate notices showing penalties and interest applied. Your LLC’s account will show a zero balance once all payments, penalties, and interest are resolved.
Keep all records—including a copy of your voucher, return, and canceled check—so you can respond to any future FTB inquiries, payment disputes, or audits.
FAQs
Can I pay electronically instead of using Form 3588?
Yes. Electronic payment is recommended. If you pay electronically, do not mail Form 3588.
Do I still mail Form 3588 if I already paid through Web Pay?
No. Web Pay completes your payment—mailing the voucher can create duplicate entries.
Can Form 3588 be used to pay the $800 annual LLC tax?
No. Use Form FTB 3522 for the annual tax. Form 3588 is only for balances due on e-filed returns.
What if I owe both the annual tax and a return balance?
Make two separate payments using the correct forms: Form 3522 for the annual tax and Form 3588 for the return balance.
Does an extension give me more time to pay?
No. Extensions apply only to filing the return. Payments are still due by the original deadlines.
What if my check or voucher has the wrong address?
Cross out incorrect information and write the new address clearly in black or blue ink.
What if my payment gets lost in the mail?
Contact the FTB if your check hasn’t cleared after several weeks. You may need to stop payment and send a replacement. Electronic payments avoid this risk.
