LLC Payment Types

Annual Tax Payment

Select this payment if you are making an Annual Tax Payment (includes Nonconsenting Nonresident (NCNR) Member Payments).

  • The $800 annual tax is due on or before the 15th day of the 4th month after the beginning of the taxable year.

Estimated Fee Payment

Select this payment if you are making an Estimated Fee Payment

  • For taxable years beginning on or after January 1, 2009, the LLC fee is due on or before the 15th day of the 6th month of the current taxable year.

Extension Payment

Select this payment type if you:

  • Owe a balance due on your tax return (includes Nonconsenting Nonresident (NCNR) Member Payments) by the due date of your return (the 15th day of the 4th month after the close of the taxable year) and
  • Plan to file your tax return by the extended due date (the 15th day of the 10th month).
Note: This does not extend the time for payment of tax; the full amount of tax must be paid by the original due date.

Original Return Payment

Select this payment type if you are filing a current or prior tax return with a balance due (includes Nonconsenting Nonresident (NCNR) Member Payments) by the due date of your return (the 15th day of the 4th month after the close of the taxable year).

Bill Payment

Select this payment type to:

  • Pay a bill or notice.
  • Make a payment on your existing balance due.

Secretary of State (SOS) Certification Penalty Payment

Select this payment type if you have received a notice to pay the SOS Certification Penalty. FTB is only responsible for collection of the penalty. For more information, go to the Secretary of State website.

Amended Return Payment

Select this payment type if you are filing an amended tax return with a balance due.

Notice of Proposed Assessment (NPA) Payment

Select this payment type if you received a Notice of Proposed Assessment, Notice of Action, Notice of Revision, or Notice of Determination from FTB.

Pending Audit Tax Deposit Payment

Select this payment type if you are making a payment on a pending tax assessment. You will be asked the source of the pending tax assessment.

Pass-Through Entity Elective Tax

Select this payment type if are making a Pass-Through Entity Elective Tax Payment (FTB form 3893). Qualified Pass-through Entities (PTE) shall make an elective tax payment on or before the due date of the original return that the qualified PTE is required to file without regard to any extension of time for filing the return, for the taxable year in which the election is made.