California Form 3522: Filing Instructions (Updated: Mar. 2026)

California has a large business market with strong infrastructure and prime access to innovative industries. It’s an excellent state to form a Limited Liability Company (LLC) if you’re looking for a supportive business environment with ample growth opportunities.

All LLCs operating in California are required to pay an $800 Annual LLC Tax by filing the California Form 3522. This applies if you’ve filed your Articles of Organization or Certificate of Registration with the California Secretary of State (SOS). This also applies to foreign LLCs that conduct business in the state.

This mandatory tax fee must be paid to the California Franchise Tax Board (FTB) to maintain your good standing. This applies regardless of whether your LLC is active, inactive, or operating at a loss. In this article, I’ve discussed everything you need to know about the California Form 3522. You’ll learn who needs to pay it, when it’s due, and how to file it.

California Annual LLC Tax (Form 3522) Overview

The California $800 Annual LLC Tax is a mandatory yearly fee imposed by the FTB. It applies to all Limited Liability Companies (LLCs) registered and/or conducting business in the state. Completing your filing ensures that your LLC remains in good standing.

The tax applies to ALL LLCs, whether active, inactive, or operating at a loss. You’ll need to formally file for dissolution if you want to stop paying. There are limited exceptions that I will cover later.

California LLCs must follow specific payment deadlines (detailed examples can be found further below):

• Initial annual LLC tax: The first payment is due by the 15th day of the 4th month after the LLC is officially formed.
• Recurring annual LLC tax: Each subsequent payment is due by the 15th day of the 4th month of the LLC’s taxable year.

To pay your Annual Franchise Tax by mail, you must fill out Form FTB 3522 (Officially called the LLC Tax Voucher). This must be sent to the FTB along with a check or money order.

You can also pay using three alternative methods:

• Web Pay: Use the FTB’s Web Pay portal to pay your $800 Annual Tax online.
• Credit Card (ACI Payment): Use ACI Payments to pay via credit card.
• Electronic Funds Withdrawal (EFW): Use an approved tax preparation software to make your Annual Tax payment directly.

How To Pay The $800 Annual Franchise Tax By Mail

Paying the California $800 Annual Franchise Tax by mail has to be done using Form FTB 3533: LLC Tax Voucher.

First, you’ll need to download the correct tax voucher form from the FTB website. You can use the instructions below to locate the correct form. Make sure you download the version that applies to your current tax year.

Example: Use the 2025 Form FTV 3522: LLC Tax Voucher if you’re making a payment for the 2025 tax year.

You must fill out several required sections before mailing your completed form to the FTB.

• Print and complete the form using black or blue ink.
• Type directly on your computer and print the completed form.

In the next part, I’ll walk you through each section of the form to ensure your payment is correctly applied to your LLC’s tax account.

2. How To Fill Form 352: LLC Tax Voucher

Carefully complete the required sections on Form 3522 to ensure your $800 Annual Tax payment is properly recorded.

Follow the steps below to correctly complete each section of the form:

• Calendar or fiscal year: Write “01/31/2025” and “12/31/2025” if you are using the calendar year. Enter your beginning and ending dates (mm/dd/yyyy) if your LLC uses a fiscal year.
• LLC name: Enter your legal LLC name (Exactly as it appears on your Articles of Organization filed with the California Secretary of State).
• California Secretary of State (SOS) file number: Write your 12-digit SOS File Number. You can find this in your LLC approval documents or by using the California Business Search.
• DBA (Doing Business As): List your DBA or Trade Name if your LLC operates under one. Leave this section blank if not.
• FEIN (Federal Employer Identification Number): Enter your unique 9-digit EIN issued by the IRS.
• Address: Give your mailing address (Suite, room number, P.O. box, PMB).
• City, state, and ZIP code: Fill out your city, state, and ZIP code in the boxes provided. This should correspond to the above address.
• Telephone: Enter your business telephone number. This is used in case the FTB needs to contact you regarding your payment.
• Amount of payment: Write $800.00.

3. Filing The LLC Tax Voucher Correctly

Once you’ve correctly filled out the required sections, you’ll need to attach your check or money order along with Form FTB 3522.

1. Write your California Secretary of State (SOS) file number, FEIN, and “2025 FTB 3522” on your check or money order.
2. Detach the payment voucher from the bottom of Form 3522.
3. Include your payment along with the payment voucher in the same envelope.
4. Mail your completed voucher to the address stated below.

Note: Do not staple any of the required forms and payments together.

Mail your payment and the completed voucher to:

FRANCHISE TAX BOARD
P.O. Box 942857
Sacramento, CA 94257-0531

All checks and money orders should be payable in U.S. dollars. They must be drawn against a U.S. financial institution and be made payable to the “Franchise Tax Board.” I advise you to mail your payment a few days early to ensure that it’s processed on time and limit the risk of late payment interest and/or penalties.

How To Pay The $800 Annual Franchise Tax Online (WebPay)

You can use the FTB’s Web Pay for Business system to pay your California $800 Annual Franchise Tax online.

1. Getting Started

1. Visit the FTB Web Pay for Business page.
2. Select “Limited Liability Company (LLC)” as your entity type.
3. Enter your Entity ID (This is your California Secretary of State (SOS) File Number. You can find this on your Articles of Organization or Acknowledgment Letter. Alternatively, search for your business name on the California Business Search website.
4. Click “Login” to proceed.

2. Entity Name And Payer’s Information

On the next page, you’ll need to enter your Entity Name in the box provided. This must be an exact match to your Articles of Organization.

Underneath this, enter the payer’s contact information. This will typically be yourself or another authorized member of your company. Click “Continue” once you’ve filled in the required information.

3. Navigate To Annual Tax Payment

Select “Annual Tax Payment (Form 3522)” from the list of payment options. Click “Continue” to proceed to the next section.

In the next section, you’ll be asked to enter your tax information.

• Use January 1 as the start date and December 31 as the end date if your LLC follows the calendar year.
• Enter the first and last date of your specific taxable year if your LLC follows a fiscal year.

1. Enter “$800.00” in the Payment Amount box.
2. Choose the date you want your payment to be processed in the “Payment Date” box (Most business owners select the current date).
3. Click “Continue” to proceed.

4. Proceed To Payment

In the final section, you’ll be asked to enter your banking information to complete the payment. Enter your correct routing and account numbers in the boxes provided.

Once your form is submitted, your $800 Annual Franchise Tax payment is complete! You should be redirected to a confirmation page and/or receive an email.

I recommend that you immediately save a copy and add it to your business records.

How To Pay The $800 Annual Franchise Tax Using Your Credit Card

When paying your $800 Annual Franchise Tax by credit card, you need to use ACI Payments, Inc. This is the official third-party processor for the FTB.

Follow the process detailed below to correctly pay your Franchise Tax.

1. Getting Started

1. Navigate to the ACI Payments website.
2. Select “California” from the State or Territory dropdown menu.
3. Choose “California Franchise Tax Board: Business Entity Taxes” for the Payment Entity section.
4. Select “Limited Liability Company” under Payment Type.
5. Click “Make a Payment.”

2. Enter Payment Amount

Enter your total payment amount on the next screen ($800.00). Then, choose your preferred payment option (Visa, Mastercard, Discover, or debit card).

Click “Continue” to proceed to the next step.

3. Review Your Total Payment

Once you click “Continue,” you’ll be shown the total payment amount. Review the total and click “Accept” to proceed.

4. Create An ACI Account (Optional)

After clicking “Accept,” you’ll be given the option to create an account or continue as a guest. You can either create an account for faster processing next time or continue as a guest.

In this guide, I will continue the process as “guest”.

5. Enter Your LLC’s Information

Once you’ve chosen your preferred option, confirm that the Payment Type is set to “LLC – Payments.” Then, click “Continue.”

Following this, you’ll be prompted to fill in all required fields (Marked with an asterisk (*)). This includes:

• Your entity ID.
• Your legal entity name.
• Your payer contact information (Name, address, phone, and email).

Select “Annual Tax Payment” under the “LLC Payment Type” section. Enter your card number, expiration date, and CVV code in the required boxes.

6. Review And Proceed To Payment

Review your details, including the final total + Service fee. Click “Continue” once everything is correct. This finalizes your card payment.

Congratulations! Your $800 Annual Franchise Tax payment by card is complete. You should receive an electronic confirmation receipt. Save this with your official business records for safekeeping.

Payment Processing & Approval Methods

Once payment is complete, your confirmation and processing time depend on your payment method.

1. Electronic Payments (Web Pay, Credit Card, Electronic Funds Withdrawal)

You should receive instant confirmation on your payment screen. Alternatively, the FTB or your payment provider will send you a confirmation email.

The confirmation should include:

• Your payment amount.
• The scheduled or processing date.
• A confirmation number or transaction ID.

Tip: Make sure that you save and print this confirmation as soon as you receive it. This is your official proof of payment, which serves the same purpose as receiving Form FTB 3522 by mail.

2. Check Payments (Form 3522 Voucher)

The FTB will NOT usually send you a receipt if you pay by check using the Form 3522 voucher. You’ll have to wait until the payment is posted to your FTB account or when filing Form 568 (LLC Return of Income) to officially confirm your payment.

a. Verifying Your Payment

Once completed, you can check your LLC’s FTB account to confirm that your payment has been received and processed:

1. Navigate to ftb.ca.gov.
2. Select ‘MyFTB Login.”
3. Log in or create an account (Using your LLC’s entity information).
4. On your dashboard, navigate to “Accounts,” then “View Payments,” then “Business Account.”
5. Review your payment details.

Your payment has been applied correctly to your LLC if you find a payment listed “LLC Tax (Form 3522).”

b. Timeframe For Payment Processing

Processing times vary depending on your chosen payment method.

• Credit card (ACI payments): Up to 1 month.
• Online Web Pay (Bank account): Up to 1 month.
• Mail (Check + Form 3522): Up to 1 month.

These timeframes are subject to change. You can visit the Franchise Tax Board Time Frames page for more details.

Some payments may take longer to process due to additional reviews for fraud prevention, accuracy, or completeness.

Who Needs To Pay The $800 Annual Tax?

Most California LLCs are required to pay the $800 Annual Franchise Tax. This applies to:

• Any LLC doing business in California.
• Any LLC that has had its Articles of Organization approved by the California SOS.
• Any LLC that has had a Certificate of Registration issued by the California SOS.

However, there are a few exceptions where you may be exempt from the ruling:

• Certain nonprofit and tax-exempt organizations do not need to pay the Annual LLC Tax (For taxable years beginning on or after January 1, 2023).
• This includes LLCs qualifying under Internal Revenue Code §§501(c)(2) and §501(c)(25), as well as California Revenue & Taxation Code (RTC) §23701h and §23701x.

Any nonprofit title-holding organization and property-holding company operating exclusively for charitable or tax-exempt purposes does NOT need to pay the tax.

Furthermore, any small businesses solely owned by a deployed member of the U.S. Armed Forces are also exempt. This applies to taxable years beginning on or after January 1, 2020, and before January 1, 2030.

These are the specific requirements:

• The LLC owner is deployed during the taxable year.
• The LLC operates at a loss or ceases operations during that time.

This exemption is listed under California Revenue & Taxation Code (RTC) §17941(f).

When Is The California Annual Franchise Tax Due?

Follow these guidelines when paying your Annual Franchise Tax. This ensures you remain in good standing with the California Franchise Tax Board:

• Your first Annual Franchise Tax payment is due on the 15th day of the 4th month after your LLC was officially formed with the California Secretary of State.
• Then the recurring due date will be on the 15th day of the 4th month of your LLC’s taxable year (calendar or fiscal).

• The deadline to file and pay is extended to the next business day if the due date falls on a weekend or a state holiday.

If your LLC follows the calendar tax year (January 1 to December 31), your $800 Annual Tax payment is due on April 15.

If your LLC follows the fiscal year, your first Annual Tax Payment is due on the 15th day of the 4th month AFTER the start of your fiscal year.

Example: Your LLC was approved on June 10, 2026.

• June counts as month one.
• August counts as month four (Three months after June).
• Your initial $800 payment is due on August 15, 2026.

Future payments will be based on your LLC’s tax year:

• April 15 if on a calendar year.
• The 15th day of the 4th month for fiscal year LLCs.

How You Can Avoid Paying $1,600 Franchise Tax

If your California LLC was formed between October and December of the same year, you may be required to make two $800 Franchise Tax payments within three months.

Your first payment covers the year your LLC was initially formed, while your second payment is due for the next calendar year (Beginning January 1).

Here’s how to avoid it:

Read my full guide for step-by-step instructions: How To Avoid Back-To-Back California Annual Franchise Tax.

Why You Must Pay Your California LLC Annual Tax On Time

You face significant interest charges and penalties from the Franchise Tax Board (FTB) if you fail to pay your Annual LLC Tax (Form 3522) on time. , these penalties can quickly add up.

Besides your LLC losing its good standing with the state , the Franchise Tax Board (FTB) may impose interest, late fees, or potentially suspend or forfeit your business rights if your form submission or payment is delayed.

I’ve linked two official resources below so you can learn about the potential penalties and fees:

• Franchise Tax Board: Penalty Reference Chart.
• Franchise Tax Board: Common Penalties & Fees.

1. Monetary Penalty And Interest

Your payment becomes delinquent and starts to accrue penalties and daily interest if you miss the Form 3522 due date. You should file and pay immediately once you realise the payment is late to minimize your potential added costs.

• For LLCs operating on a calendar-year basis, Form 568 is your final reconciliation for the tax year.
• Your deadline is April 15, 2026 (This is your final deadline to pay your $800 Annual Tax).
• If you haven’t paid your Annual Tax when filing Form 568, you must include the unpaid tax, penalties, and interest in your final submission.

Example: Your LLC “ABC Design LLC” was due to pay its $800 Annual Tax on June 15, 2026. Instead, you pay it on April 15, 2027 (The same due date as Form 568 for the current tax year).

• 5% of $800 = $40 (Base penalty)
• 0.5% × 9 months = 4.5% additional ($36)
• Total penalty = $76
• Total payment due = $800 + $76 + Interest (Interest rate varies quarterly)
• Total payment = $876 + Interest.

Your interest will accrue daily from the original due date until you make the payment.

2. Other Penalties

The table below summarizes the potential penalties and consequences of not filing Form 3522:

Contact Information: California Franchise Tax Board

You should contact the FTB if you have further questions regarding your Form 3522 filing.

Phone: 800-852-5711.

Business hours: 7:00 A.M. – 5:00 P.M. PT (Monday – Friday).

• The FTB allows you to hold your place in the line and will call you back when ready.
• The hold times can be checked at: CA FTB: Time Frames.
• You can use the live chat option: CA FTB: Live Chat.

Frequently Asked Questions