FTB 3537
Payment for Automatic Extension for LLCs
Payment for Automatic Extension for LLCs
california form
3537 (LLC)
TaXaBlE YEar
2007
Whats New
Round Cents To Dollars
Beginning with the 2007 tax forms, round cents to the nearest whole
dollar. For example, round $50.50 up to $51 or round $25.49 down
to $25.
General Information
California does not require the filing of written extensions. If a limited
liability company (LLC) cannot file Form 568, Limited Liability Company
Return of Income, by the due date, the LLC is granted an automatic
six-month extension.
If the tax return is filed by the 15th day of the 10th month following the
close of the taxable year (fiscal year) or by October 15, 2008 (calendar
year), the automatic extension will apply.
However, an extension of time to file is not an extension of time to pay
the LLC fee or the nonconsenting nonresident members tax.
Only use form FTB 3537 if both of the following apply: The LLC cannot file Form 568 by the due date Tax or fees are owed for 2007
If tax or fees are not owed, there is nothing to file at this time. Do not
complete or mail this voucher.
If tax or fees are owed, complete the voucher below. Mail the voucher
along with the check or money order payable to the Franchise Tax Board
by the 15th day of the 4th month following the close of the taxable year
(fiscal year) or April 15, 2008 (calendar year), to avoid late payment
penalties and interest.
LLCs electing to be taxed as corporations should use form FTB 3539,
Payment for Automatic Extension for Corps and Exempt Orgs.
Do not use this form if you are paying the $800 annual LLC tax. Instead
use form FTB 3522, LLC Tax Voucher.
How to Complete Form FTB 3537
Enter all the information requested on the payment voucher. To ensure
the timely and proper application of the payment to the LLCs account,
enter the California Secretary of State (SOS) file number (assigned
upon registration with the SOS) and the federal employer identification
number (FEIN).
Private Mail Box
Include the Private Mail Box (PMB) in the address field. Write the
acronym PMB first, then the box number. Example: 111 Main Street
PMB 123.
Side 1
Box 1, LLC fee due This is the amount you expect to enter on
Form 568, Side 1, line 2. Use the chart located in the Form 568, Limited
Liability Company Tax Booklet, to estimate the LLC fee.
Box 2, Members tax due Enter the amount from Side 2. See the
Form 568, Limited Liability Company Tax Booklet, (Specific Instructions
- Schedule T) for the proper calculation of this tax.
Box 3, Amount of payment Enter the total of box 1 and box 2.
Side 2
List the name, social security number (SSN)/individual taxpayer
identification number (ITIN), or FEIN for each nonconsenting
nonresident member that did not sign form FTB 3832, Limited Liability
Company Nonresident Members Consent.
Where to File
Make check or money order payable to the Franchise Tax Board. Write
the SOS file number, FEIN, and 2007 FTB 3537 on the check or money
order. Detach the payment voucher portion from the bottom of the page.
Enclose, but do not staple, your payment to the voucher and mail to:

FRANCHISE TAX BOARD

PO BOX 942857

SACRAMENTO CA 94257-0651
Make all checks or money orders payable in U.S. dollars and drawn
against a U.S. financial institution.
If no payment is due, do not mail.
Penalties and Interest
If the LLC fails to pay its total tax liability by the due date of the tax
return, a late payment penalty and interest will be added to the tax
due. To avoid late payment penalties and interest, the LLCs tax liability
must be paid by the 15th day of the 4th month, following the close of
the taxable year. The late payment penalty may be waived, based on
reasonable cause, where 90% of the tax shown on the return is paid by
the original due date of the return, but not less than the annual tax.
Internet Access
You can download, view, and print California tax forms and publications
from our Website at www.ftb.ca.gov.
Access other state agencies Websites through the State Agencies
Directory on the California Website at www.ca.gov.
6121073
If amount of payment is
zero, do not mail form
} DETacH HErE
if no PaYmEnT iS DUE, Do noT mail THiS form
DETacH HErE
Do not usE thIs form to PAy
thE AnnuAL LLC tAx.
FTB 3537 2007 Side 1
for Privacy notice, get form ftB 1131.
fiscal year: file and Pay by the 15th DAy of 4th month foLLoWInG thE CLosE of thE tAxABLE yEAr.
Calendar year: file and pay by April 15, 2008.
limited liability company name
Secretary of State (SoS) file number
DBa
fEin
address (including suite, room, Po Box, or PmB no.)
city
State
ZiP code
contact Telephone no.
( )
-
for calendar year 2007 or fiscal year beginning month_______ day_______ year _______, and ending month_______ day_______ year_______ .
Box 1 llc fee due
Box 2 members tax due (Side 2)
Box 3 amount of payment (add Box 1 and 2)
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Print and Reset Form
Reset Form limited liability company name
Secretary of State (SoS) file number
fEin
-
Nonresident member(s) that did not sign form FTB 3832:
Taxable Year 2007
Total members tax due. Enter this amount in Box 2 on Side 1 (This is the amount you expect to enter on Form 568, Side 1, line 4) . . . . . $
Attach additional sheets if necessary.
6122073
Side 2 FTB 3537 2007
DETacH HErE
if no PaYmEnT iS DUE, Do noT mail THiS form
DETacH HErE

(a)
(b)
(c)
(d)
(e)
(f)
(g)







Members name

SSN, ITIN, or FEIN
Distributive
Tax
Members
Amount withheld by this
Members



share of income
rate
total tax due
LLC on this member
net tax due





(see instructions)
reported on Form 592-B
Voucher at bottom of page
Print and Reset Form
Reset Form