FTB 3522 is the LLC Tax Voucher that the California Franchise Tax Board (FTB) provides for paying the annual limited liability company (LLC) tax for taxable year 2026. An LLC uses it when it has articles of organization accepted by the California Secretary of State (SOS), holds a certificate of registration issued by the SOS, or is doing business in California, and it pays by check or money order. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form and its instructions are published by the FTB.
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What is FTB 3522?
Form FTB 3522, LLC Tax Voucher, is the California Franchise Tax Board (FTB) payment voucher an LLC sends with a check or money order to pay the annual limited liability company (LLC) tax for taxable year 2026.
The voucher is printed at the bottom of the FTB's 2026 instructions. It asks for the LLC's name, any DBA, the California Secretary of State (SOS) file number, the federal employer identification number (FEIN), the address, a telephone number and the amount of payment. The entries tell the FTB which account to credit, which is why the instructions stress the SOS file number and the FEIN.
The tax applies to every LLC that is doing business in California or that has articles of organization accepted, or a certificate of registration issued, by the SOS. It is owed for each taxable year until a certificate of cancellation of registration or of articles of organization is filed with the SOS. The FTB points to FTB Pub. 1038, Guide to Dissolve, Surrender, or Cancel a California Business Entity, for that process.
The voucher is only for mailed payments. If you pay through Web Pay, by credit card or by Electronic Funds Withdrawal (EFW) with tax preparation software, you do not file FTB 3522. The same instructions also cover series LLCs and say which form to use for a late prior-year payment.
Who needs to file FTB 3522?
Any LLC that owes the annual LLC tax and pays it by check or money order uses FTB 3522. The instructions say to use the voucher if the LLC has articles of organization accepted by the California Secretary of State (SOS), has a certificate of registration issued by the SOS, or is doing business in California.
Who does not file it:
- LLCs that pay through Web Pay for Businesses, by credit card, or by EFW through tax preparation software. The instructions say not to file FTB 3522 in those cases.
- LLCs with no payment due. The voucher says to detach it and not mail it if no payment is due.
- LLCs exempt from the annual tax: for taxable years beginning on or after January 1, 2003, an LLC 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.
- A small business LLC solely owned by a deployed member of the United States Armed Forces, for taxable years beginning on or after January 1, 2020, and before January 1, 2030, when the owner is deployed during the taxable year and the LLC operates at a loss or ceases operation.
Series LLCs follow the special entries described in the instructions.
When to file FTB 3522
The annual LLC tax is due by the 15th day of the 4th month after the beginning of the LLC's taxable year (fiscal year), or by April 15, 2026 for a calendar year. If that date falls on a weekend or holiday, the deadline to file and pay without penalty moves to the next business day.
The first taxable year of an LLC begins when it files its articles of organization with the SOS. For a foreign LLC doing business in California, it begins when the LLC is organized in another state. If the 15th day of the 4th month of an existing foreign LLC's taxable year has already passed before it commences business in California or registers with the SOS, the tax should be paid immediately after it does so.
A late payment brings a penalty plus interest, computed from the due date to the date of payment. A prior-year tax that was not paid on time should be paid as soon as possible using the form FTB 3522 for that taxable year.
Documents you need
- A check or money order payable to the "Franchise Tax Board" in U.S. dollars, drawn against a U.S. financial institution, enclosed with the voucher when you pay by mail; it must show the SOS file number, FEIN and "2026 FTB 3522".
How to fill out FTB 3522
Confirm you should use the voucher
Use FTB 3522 only if you are paying the annual LLC tax by check or money order. If you pay by Web Pay, credit card or EFW, or no payment is due, do not file it.
Enter the taxable year dates
Next to "For calendar year 2026 or fiscal year beginning", enter the beginning date and the ending date in mm/dd/yyyy format if the LLC uses a fiscal year.
Enter the LLC name and DBA
Write the limited liability company name in the name field and any DBA in the DBA field. For a series LLC, write "Series LLC # ___" after each series name.
Enter the SOS file number
Enter the California Secretary of State (SOS) file number assigned upon registration. For a series LLC, only the first series to pay or file may use an SOS file number; every other series enters zeroes.
Enter the FEIN
Enter the LLC's federal employer identification number (FEIN) in the FEIN field.
Complete the address fields
Enter the address (suite, room, PO box, or PMB no.), city, state and ZIP code. For a private mail box, write "PMB" first and then the box number, for example 111 Main Street PMB 123.
Add telephone and amount of payment
Enter a telephone number and the amount of payment in the amount field. The amount is the annual LLC tax you are paying with this voucher.
Mark a series LLC voucher
If the LLC is a series LLC, also write "Series LLC" in the top right margin of the voucher, in black or blue ink.
Review, sign off and download the PDF
Check the dates, SOS file number and FEIN, then download or print the completed PDF from FillingPDF. Detach the voucher, enclose your check without stapling it, and mail it as described under How to submit.
How to submit FTB 3522
You can pay the annual LLC tax by Web Pay, credit card, EFW or mailed check; only the mailed payment uses FTB 3522.
- Web Pay: pay online through Web Pay for Businesses, either immediately or scheduled up to a year in advance. See ftb.ca.gov/pay. Do not file FTB 3522.
- Credit card: use Discover, MasterCard, Visa or American Express at officialpayments.com. ACI Payments, Inc. charges a convenience fee. Do not file FTB 3522.
- EFW: LLCs can pay through tax preparation software that supports EFW for annual tax payments; check with your software provider.
- By mail: make a check or money order payable to the "Franchise Tax Board" in U.S. dollars, drawn against a U.S. financial institution. Write the SOS file number, FEIN and "2026 FTB 3522" on it. Detach the voucher, enclose the payment without stapling it, and mail to: Franchise Tax Board, PO BOX 942857, Sacramento CA 94257-0531.
If no payment is due or you paid electronically, do not mail the voucher. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Mailing FTB 3522 when you paid by Web Pay, credit card or EFW, or when no payment is due; the instructions say not to file or mail it in those cases.
- Leaving out the California SOS file number or the FEIN, which the instructions require for timely and proper application of the payment to the LLC's account.
- Stapling the check or money order to the voucher; the instructions say to enclose it but not staple it.
- Writing the check to anyone other than the "Franchise Tax Board", or omitting the SOS file number, FEIN and "2026 FTB 3522" on it.
- Using a form other than the FTB 3522 for the matching taxable year to pay a late prior-year annual LLC tax.
- For a series LLC, entering the SOS file number for every series; only the first series to pay or file may use it, and the others enter zeroes.
- Forgetting to write "Series LLC # ___" after each series name and "Series LLC" in the top right margin of the voucher.
- Writing a PMB address without "PMB" first and then the box number, as in 111 Main Street PMB 123.
- Filling out the voucher in ink other than black or blue.
Frequently asked questions
What is FTB 3522 used for?
FTB 3522 is the LLC Tax Voucher from the California Franchise Tax Board. An LLC sends it with a check or money order to pay the annual LLC tax for taxable year 2026. It is not filed when the tax is paid through Web Pay, credit card or EFW.
When is the annual LLC tax due on FTB 3522?
By the 15th day of the 4th month after the beginning of the taxable year for a fiscal-year LLC, or April 15, 2026 for a calendar-year LLC. If that date is a weekend or holiday, the deadline moves to the next business day.
Where do I mail the FTB 3522 voucher?
Mail the voucher with your payment to Franchise Tax Board, PO BOX 942857, Sacramento CA 94257-0531. Make the check or money order payable to the "Franchise Tax Board" and enclose it without stapling.
Do I have to file FTB 3522 if I pay online?
No. If you pay with Web Pay, a credit card, or EFW through tax preparation software, the instructions say not to file FTB 3522. If no payment is due, do not mail the voucher either.
What happens if I pay the annual LLC tax late?
The FTB assesses a late payment penalty plus interest, computed from the due date of the tax to the date of payment. Pay a late prior-year tax as soon as possible using the FTB 3522 for that taxable year, not another form.
Is any LLC exempt from the annual LLC tax?
Yes, in stated cases. An LLC described in IRC Sections 501(c)(2) and 501(c)(25) and R&TC Sections 23701h and 23701x is exempt for years beginning on or after January 1, 2003. A small business LLC solely owned by a deployed armed forces member can also be exempt under conditions.
How do I complete FTB 3522 for a series LLC?
Write "Series LLC # ___" after each series name and "Series LLC" in the top right margin. Only the first series to pay or file uses an SOS file number; other series enter zeroes, and the FTB later notifies each series of its assigned number.
Can I fill out the FTB 3522 form online on FillingPDF?
Yes. You can fill out the FTB 3522 form online on FillingPDF and download or print the PDF. FillingPDF is an independent service and does not file or pay anything for you; you mail the voucher with your payment to the FTB.
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