For taxable years beginning on or after January 1, 2009, the California LLC gross receipts fee must be estimated and paid by the 15th day of the 6th month of the current taxable year. LLCs will use new form FTB 3536, Estimated Fee for LLCs, to remit the estimated fee. A new penalty in the amount of 10% of the underpayment of the estimated fee will apply if the estimated LLC fee is underpaid. LLCs will also use form FTB 3536 to pay by the due date of the LLC’s return, any amount of LLC fee due which was not paid as an estimated fee payment. If the taxable year of the LLC ends prior to the 15th day of the 6th month of the taxable year, no estimated fee payment is due, and the LLC fee is due on the due date of the LLC’s return.

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