California FTB Issues 2023 Instructions for Form FTB 3522, LLC Tax Voucher

The California Franchise Tax Board (FTB) June 1 issued the 2023 instructions for FTB 3522, LLC Tax Voucher, for individual income tax purposes. The FTB includes information on: 1) who must pay the annual LLC tax; 2) when to pay the annual LLC tax; and 3) where to file the tax. The FTB also provides filing instructions and information on penalties and interest, including information on late payment of a prior year’s annual tax. [Cal. Franchise Tax Bd., 2023 Instructions for Form FTB 3522, LLC Tax Voucher, 06/01/23]

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