Series LLC | .gov

1. Home

• Back to Business
• Limited liability company
  • Single member LLC
  • Limited liability partnership
  • Limited liability limited partnership
  • LLC treated as a corporation
  • Series LLC

Related content

• Due dates for businesses
• Doing business in California

Series LLC Business type

Overview

A series LLC is a group of LLCs which are owned in a tiered-down structure. The top tier LLC owns the lower-tiered LLCs.

Each LLC has assets separate from the others, while the main LLC controls all the LLCs in the series. Each unit has its own owners (members) and is liable only for its own debts and obligations.

Open a Series LLC

A SLLC cannot be formed in California. A SLLC is formed in another state must register with the California Secretary of State (SOS) before they start doing business in California.

Filing requirements

1. Pay the $800 annual tax
   • By the 15th day of the 4th month after the beginning of the current tax year.
   • Use Limited Liability Company Tax Voucher (form FTB 3522)
2. Estimate and pay the annual fee
   • By the 15th day of the 6th month after the beginning of the current tax year.
   • Use Estimated Fee for LLCs (form FTB 3536)
3. File Limited Liability Company Return of Income (Form 568) by the original return due date.
   • If your LLC files on an extension, refer to Payment for Automatic Extension for LLCs (form FTB 3537)

Registered with SOS

If the series LLC is registered in California, the first LLC in the series uses the SOS number as the identification number on its initial payment voucher. All other LLCs in the series must leave the identification numbers blank on their first payment vouchers.

Write "Series LLC # followed by the LLC number_ _ _ _ _ _" in red ink on the top of all payment vouchers, tax returns, and correspondence.

We will assign an identification number to the rest of the LLCs in the series LLC. We will notify each series of its assigned number after we receive its initial payment voucher.

Last updated: 09/24/2025

You are leaving ftb.ca.gov

This link will take you to an external website that FTB does not own or control. We are not responsible for the privacy practices or content of the external site. If you proceed, you are subject to the privacy practices of the new site.

Close Continue

Translate our website

×Close

This Google™ translation feature, provided on the Franchise Tax Board (FTB) website, is for general information only. Consult with a translator for official business.

The web pages currently in English on the FTB website are the official and accurate source for tax information and services we provide. Any differences created in the translation are not binding on the FTB and have no legal effect for compliance or enforcement purposes. If you have any questions related to the information contained in the translation, refer to the English version.

We translate some pages on the FTB website into Spanish. These pages do not include the Google™ translation application. For a complete listing of the FTB’s official Spanish pages, visit La página principal en español (Spanish home page).

We cannot guarantee the accuracy of this translation and shall not be liable for any inaccurate information or changes in the page layout resulting from the translation application tool.

This tool will not translate FTB applications, such as MyFTB, or tax forms and other files that are not in HTML format. Some publications and tax form instructions are available in HTML format and can be translated. Visit our Forms and Publications search tool for a list of tax forms, instructions, and publications, and their available formats.

Choose your language

Close

Other links

Help

• Find your answer online
• Wait times
• Chat
• Contact us
• State managed programs

About FTB

• About us
• Newsroom
• Meetings
• Careers
• Data, reports, and plans

Resolve an issue

• Respond to a letter
• Taxpayer Advocate services
• Scams
• Website help

Your rights

• Accessibility
• Disclaimer
• Conditions of use
• Privacy policy
• Public records act
• Acceso al idioma