California Form 3536: Detailed Filing Instructions (Updated Mar. 2026)

California’s strong business infrastructure and large global market make it one of the most attractive U.S. states to start and operate a Limited Liability Company (LLC).

Filing your Articles of Organization with the California Secretary of State officially forms your LLC. Following this, you must meet several state regulatory requirements and legal filings to remain compliant when operating. One of them is filing Form 3536 with the Franchise Tax Board (FTB).

California LLCs use Form 3536 to report and pay their estimated LLC fee based on their total income in California. This ensures that the FTB can determine if you owe additional fees beyond the $800 Annual Franchise Tax.

In this article, I’ve discussed everything that you need to know about filing California Form 3536, including how to file it, the key filing deadlines, and how to submit your payment.

What Is The California Form 3536?

The California estimated LLC fee (Form 3536) applies to LLCs earning $250,000 or more in income from sources in California. This applies to a single taxable year, regardless of whether the LLC is domestic or foreign.

As defined under California Revenue and Taxation Code (RTC) §17942, the fee amount depends on your LLC’s total income. You must send your fee payment to the FTB.

Use the table below as your main reference point for the specific LLC fees.

The estimated fee still applies even if your LLC reports a loss. That is, if your total California income meets or exceeds the $250,000 threshold. Any underpayments or overpayments will be reconciled when filing Form 568. I will explain more about this later in the article.

You have three main options when paying your estimated LLC fee (Form 3536) to the FTB:

• Bank Account (Via Web Pay): Use the FTB Web Pay for Businesses portal to pay directly using your bank account. This is the most secure and most efficient payment method.
• Credit Card (Via ACI payments): Use the FTB’s authorized third-party payment processes (ACI Payments). You may be required to pay service fees.
• Mail (Via Form 3536): Mail your completed Form 3536 along with your payment to the address below.

1. The Estimated LLC Fee Due Date

You must pay your estimated LLC fee by the 15th day of the 6th month of the taxable year.

• If you’re operating on a normal calendar year (January 1 to December 31), your due date is June 15.
• If you’re operating on a fiscal year, your due date is the 15th day of the 6th month of your fiscal year.

Example: If your LLC’s fiscal year runs from July 1, 2026, to June 30, 2027, your due date will be November 15, 2026 (The 15th day of the 6th month of your fiscal year).

The deadline to file and pay your LLC Estimated Fee will be extended to the next business day if the due date falls on a weekend or official holiday.

If your LLC’s taxable year ends before the 15th day of the 6th month, you’re not required to pay an LLC Estimated Fee yet. In this case, your LLC fee is due on the due date of your LLC’s return.

How To Pay The California Estimated Fee Using Form 3536

First, download the correct version of Form 3536 – Estimated Fee for LLCs. You can find this form on the FTB website.

Use my instructions to locate and download the correct form. Make sure that the form you’re using is the one that applies to the current tax year.

Example: Use the 2025 Form FTB 3536 – Estimated Fee for LLCs if you’re making a payment for the 2025 tax year.

You must complete several sections after downloading the form before mailing. Type directly on the form or print it out and fill it in using black or blue ink.

In the section below, I’ve walked you through each section of Form 3536. This ensures that your payment is processed correctly and applied properly to your LLC’s account.

2. Filling Out Form 3536

Follow the steps below to complete each section of Form 3536 – Estimated Fee for LLCs:

• Calendar or fiscal year: If your LLC operates on a calendar year, write “01/01/2025” and “12/31/2025” in the provided fields. Enter your beginning and ending dates in mm/dd/yyyy format if your LLC uses a fiscal year.
• LLC name: Enter your official 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: State your 12-digit SOS file number. You can find this number in your approval documents or on the California Business Search website.
• DBA (Doing Business As): Fill this in if your LLC operates under a trade name or DBA.
• FEIN (Federal Employer Identification Number): Provide your Employer Identification Number (EIN) issued by the Internal Revenue Service (IRS).
• Address: Enter your mailing address (Including suite, room, PO Box, or PMB number (if applicable).
• City, state, and ZIP code: Fill in your city, state, and ZIP code. This should correspond to the mailing address above.
• Telephone: Enter your business phone number. The FTB will contact you if they require additional information or have questions regarding your filing.
• Payment amount: Enter your total payment amount in the provided field. This should be estimated using your gross annual income and the fee table provided above.

Note: If you’re not typing directly on your computer, make sure you use black or blue ink to fill the form.

3. Submitting Form 3536

When filing your check or money order, make sure that you write your California Secretary of State (SOS) File Number, Employer Identification Number, and the reference “2025 FTB 3536.”

• Detach the payment section from the bottom of Form 3536.
• Enclose the payment slip and payment in the same envelope.

Note: Do NOT staple the form and payment together.

Mail your completed form and payment to:

Franchise Tax Board
PO BOX 942857
Sacramento, CA 94257-0531

All checks and money orders must be made payable to the FTB. Make sure that your payment is in U.S. dollars and drawn against a U.S. financial institution.

How To Pay Your Estimated Fee Online Via Web Pay

You must use the Franchise Tax Board’s (FTB) Web Pay for Business system to pay your California estimated LLC fee online via Web Pay.

1. Navigate to the FTB Web Pay for Business page.
2. Select “Limited Liability Company (LLC)” as your Entity Type from the drop-down menu.
3. Enter your Entity ID/California Secretary of State (SOS) file number (Find this on your Articles of Organization, your Acknowledgment Letter, or by searching the California Business Search website.

Click “Login” to proceed once you’ve entered your Entity ID.

You’ll need to verify your LLC name and enter your payer’s contact information on the next page. This tends to be you or another authorized member of your LLC.

Click “Continue” once everything is complete.

Select “Estimated Fee Payment (Form 3536)” from the list of payment options to proceed.

On the next page, enter your tax year 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 day of your specific taxable year if your LLC follows a fiscal year.

Enter the fee amount in the “Payment Amount” field. This needs to be based on the estimated LLC fee breakdown provided above.

Choose the date that you want your payment to be processed in the “Payment Date” section. Follow this, click “Continue” to proceed.

Note: Most business owners select today’s date.

Once you’ve completed the required fields, enter your banking information (Routing and account number) in the fields provided. Click “Continue” to process your payment.

Your estimated LLC fee payment is now complete. You should be redirected to a confirmation page or be sent an email from the FTB.

I recommend saving a copy for your business records.

How To Pay Your Estimated Fee Online Via Credit Card

ACL Payments, Inc., is the official third-party payment processor for the FTB. This is what you use to pay your California estimated LLC fee using a credit card.

1. Navigate to the ACI Payments website.
2. Select “California” from the State or Territory dropdown.
3. Choose “California Franchise Tax Board – Business Entity Name” for the Payment Entity section.
4. Select “Limited Liability Company (LLC)” for payment type.
5. Click “Make A Payment” to proceed.

Enter your payment amount (e.g. $900.00) on the payment screen. Then, choose your preferred payment option (Visa, Mastercard, Discover, or debit card). Click “Continue” to proceed.

On the next screen, you should see the total payment amount. This includes a 2.3% convenience fee charged by ACI Payments for credit card transactions.

Carefully review the total and click “Accept” to proceed.

After clicking “Accept,” you’ll have the option to create an account or continue as a guest. If you create an account, you’ll be able to process future payments faster.

Once you’ve chosen to log in or continue as a guest, here’s what to do on the payment screen:

1. Confirm that your Payment Type is set to “LLC – Payments.”
2. Click “Continue.”
3. Fill out all required fields marked with an asterisk (*).
4. Enter your Entity ID, Entity Name, and payer contact information (Name, address, phone number, and email).

Note: These fields are similar to the ones on the paper Form 3536. You can use it as a reference.

Select “Estimated Fee Payment” in the LLC Payment Type field.

Enter your card number, expiration date, and CVV code.

Once you’ve reviewed your payment details, you should see the final total, plus the service fee. Click “Continue” to finalize your payment if everything is correct.

You’ve now completed your estimated LLC fee payment using a credit card. Check that you’ve received an electronic confirmation receipt and save a copy for your business records.

Payment Processing & Approval

You’ll receive instant confirmation on your payment screen if you paid by Web Pay, Credit Card (ACI Payments), or Electronic Funds Withdrawal (EFW). Alternatively, you’ll get an email from the FTB or your payment provider.

Your confirmation should include:

• The payment amount.
• The date the payment was scheduled or processed.
• A confirmation number or transaction ID.

The FTB will not send a receipt if you pay via check using Form 3536. In this case, you should verify your payment using your FTB business account or when filing Form 568 (LLC Return of Income).

1. Verifying Your Payment

Follow these steps to confirm that your estimated LLC fee payment has been received and properly applied to your LLC’s account:

1. Navigate to ftb.ca.gov.
2. Select “MyFTB Login.”
3. Log in or create an account using your LLC’s entity information.
4. Go to the Account section, then select View Payments (You should see a list of processed LLC payments under the Business Account section).
5. Review your payment details.

Your payment has been correctly applied to your LLC account if it’s listed as “LLC Tax (Form 3536).”

2. Payment Processing Timeframes

Your payment processing time depends on the payment method used. I’ve taken these from Franchise Tax Board Time Frames:

• Web Pay (Bank Account): Payments may take up to 1 month.
• Credit Card (ACI Payments): Payments may take up to 1 month to reflect.
• Mail (Check with Form 3536): Mailed payments may take up to 1 month to appear in your account.

Visit the Franchise Tax Board Time Frames page on the official FTB website for up-to-date processing times. These timeframes are subject to change.

Some payments may take longer if the FTB needs to review them for completeness, fraud prevention, and/or accuracy.

Reconciliation With LLC Return of Income (Form 568)

As mentioned above, if you have a remaining LLC balance, you must pay it by the due date of your LLC Return of Income (Form 568). This generally happens when there is a difference between your estimated income and actual income.

• This is either March 15 or April 15 (Depending on your tax classification).
• The FTB will apply a 10% penalty on the underpaid part of your LLC fee. This happens when the estimated Form 3536 payment is less than the total amount owed.

This rule is stated in the 2024 Limited Liability Company Tax Booklet issued by the FTB.

You must include Form 3536 again with Form 568 when filing by mail. This must show the amount owed plus the 10% penalty. Doing this ensures your payment is properly processed and credited by the FTB.

Example: Your tax year runs from January 1, 2025, to December 31, 2025.

• Your estimated 2025 gross receipts are $600,000, meaning you owe a $2,000 estimated LLC fee by June 15, 2025.
• Your actual gross receipts are $1,200,000 when filing your 2025 Form 568 on March 15, 2026.
• In this case, your total estimated LLC fee is $6,000.
• You must pay the remaining $3,500 when filing your return
• Your actual total is $3500 + $350 (10% penalty) = $3,850.

The FTB imposes a 10% penalty on the $3500 difference because your estimated payment was less than your actual amount owed.

1. What Is The “Safe Harbor Rule”?

The “Safe Harbor Rule” is designed to protect LLCs against penalty fees when their estimated payment is paid according to their projected income.

No penalty will apply if your estimated payment equals or exceeds your previous year’s estimated LLC fee. This rule is set out in the 2024 Limited Liability Company Tax Booklet.

Even if your actual income and total LLC fee increase, the FTB will not impose the 10% underpayment penalty.

Example: Your total LLC fee in 2024 was $900.

• You paid at least $900 for your 2025 estimated LLC fee.
• You will not face the 10% FTB penalty, even if your final LLC fee rises to $2,500.
• In this case, you’ve met the previous year’s payment amount, and the Safe Harbor rule applies.

Penalties For Late Filing Or Non-Payment Of The Estimated Fee In California

Failing to file or pay your estimated LLC fee (Form 3536) can result in serious consequences. The FTB enforces these penalties under the California Revenue & Taxation Code.

• Penalties.
• Interest (Based on the total amount due).
• Possible suspension of your California LLC’s rights and privileges.
• Reduced ability to file and maintain good standing with the California Secretary of State.

Use these official resources to find out more details regarding the penalties and fees:

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

The table below summarizes the potential fines, penalties, and consequences of failing to file or pay your estimated LLC fee:

California Franchise Tax Board (FTB) Contact Information

You can contact the FTB at 800-852-5711 if you require assistance or have any questions regarding your estimated LLC fee payment.

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

Note: The Franchise Tax Board offers a callback option for long hold times. This allows you to hold your place in line and receive a callback when an agent becomes available.

• Check the current estimated hold times here: CA FTB: Time Frames.
• Use the live chat option for general questions: CA FTB: Live Chat.

Frequently Asked Questions