Difference between CA state form 3522 and 3536 (LLC)

[Mhollister1]

What is the difference between California form 3536 (LLC) estimated fee for LLCs
and California form 3522 LLC Tax Voucher both for year 2021?
The worksheet for the estimated fee schedule for form 3536 shows a $0 fee for
estimated total income for 2021 under $250k - No fee
but the state wants a LLC fee or tax of $800.
any light you can shed on this would be greatly appreciated.

Thank you

tthollister1

[MaryK4 · Accepted solution]

The 3522 is for the 2020 annual payment, the 3536 is used during the tax year to pay next year's LLC tax.  Form 3536 only needs to be filed if your income is $250,000 or more.

You use Form FTB 3522, LLC Tax Voucher to pay the annual limited liability company (LLC) tax of $800 for taxable year.

The Limited Liability Company (LLC) must estimate the fee it will owe for the taxable year and must make an estimated fee payment by the 15th day of the 6th month of the current taxable year .LLCs.  You use the 3536 voucher for this.

[famguti303]

Hello, I had this same question. In addition to the question, are we still required to submit an estimated fee by June 15th even if by mid year my LLC's income/profit is less then $250,000? How do I calculate this fee? In 2021, I didn't submit a 3536 voucher because income/profit is less than this amount. Will I be penalize? 

[MarilynG1]

Per Expert @MaryK4, Form 3536 only needs to be filed if your income is $250,000 or more, so you will not be penalized for not filing it in 2021.

You still need to file Form 3522,  however.  You use Form FTB 3522, LLC Tax Voucher to pay the annual limited liability company (LLC) tax of $800 for taxable year.

Click this link for instructions for FTB Form 3522. 

[soho333]

Hi,

Will TT Home and Business help complete either forms?