Each company qualified as llc must pay the amount of this tax to remain current. For tax years beginning on or after january 1, 2021, and before january 1, 2024, llcs that organize, register, or file with the secretary of state to do business in california are not subject to the annual tax of $800 for their first tax year. Who must pay the annual llc tax. Web select “limited liability companies”. Secure and trusted digital platform! Acquiring form 3522 is as simple as applying to the. Web you need to submit form 3522 with the california ftb yearly, but you can also do it any time before the june 30 due date. Complete, sign, print and send your tax documents easily with us legal forms. Use ftb 3522 when paying by mail. Said another way, there’s no way to avoid this fee.
Who must pay the annual llc tax. When a new llc is formed in california, it has four months from the date of its formation to pay this fee. Look for form 3522 and click the download link. Form 3522 will need to be filed in the 2nd year. The four months to pay the corresponding fee begins to run from the time that a new llc is formed in california. Web no, since your california llc doesn’t need to pay the $800 franchise tax for its 1st year, you don’t need to file form 3522. For instructions on filing form 3522, please see. Web form 3522 is used by llcs in california to make a business annual tax payment of $800. All llcs in california must file form 3522 and pay the $800 annual franchise tax every year, regardless of revenue or activity. That is doing business in california or that has articles of organization accepted or a certificate of registration issued by the sos. Web file form ftb 3522.
