Filing Dates for California Form FTB 3522

Every LLC that is doing business in California or that has articles of organization accepted or a certificate of registration issued by the SOS is subject to the $800 annual tax. The tax must be paid for each taxable year until a certificate of cancellation of registration or of articles of organization is filed with the SOS.

The initial LLC tax is due and payable by the 15th day of the 4th month after the formation of the LLC.

e.g. A California taxpayer, organizes as an LLC in Delaware on June 1, 2014. This LLC registers with the SOS on August 14, 2014, and begins doing business in California on August 15, 2014. Because the LLC was formed on June 1, 2017, the annual LLC tax is due by September 15, 2014

Subsequent annual payments are required each year before April 15th.

The form is updated every year. You should search for the current year 3522 form on the www.ftb.ca.gov web site.