Form 3557 is California's application for reviving certain business entities suspended or forfeited by the Franchise Tax Board. The correct version, supporting filings, and submission process depend on your entity type and the agency responsible for the suspension.
Key Takeaways
- Corporations generally use FTB 3557 BC, while limited liability companies generally use FTB 3557 LLC.
- Filing the application alone does not revive your business. You must also file required returns and address outstanding FTB balances.
- An FTB suspension differs from a California Secretary of State suspension, and some entities are suspended by both agencies.
- Use the entity's exact legal name and California Secretary of State file number on the application.
- Signer eligibility depends on the entity type and the applicant's relationship to the business.
- Processing time varies, so do not assume the entity is active until the responsible agencies confirm its status.
Which Form 3557 Does Your Business Need?
Start by matching the application to your legal entity. California does not use one identical 3557 form for every business. A corporation generally files FTB 3557 BC, Application for Certificate of Revivor. An LLC generally files FTB 3557 LLC, Application for Certificate of Revivor. That distinction explains why searches for CA Form 3557, Form 3557 LLC, and FTB 3557 BC can lead to different PDFs.
Do not submit the corporate application for an LLC merely because both documents have 3557 in their titles. Each version asks for information and signer authority appropriate to that entity type. Other entity types may have a different revivor process, so confirm the current requirements directly with the California Franchise Tax Board.
You should also verify that the FTB caused the suspension. An entity marked "FTB Suspended" or "FTB Forfeited" generally needs to resolve Franchise Tax Board requirements. An entity suspended only by the Secretary of State normally addresses its missing state filings with that office instead of relying on an FTB revivor form. If both agencies have suspended the entity, you will need to coordinate both processes.
Always download a current form from the FTB rather than using an old Form 3557 example or an archived PDF. Review the form's revision date, title, and entity designation before entering information. California updates forms and procedures, and an obsolete application can delay review.
What to Do Before Completing the FTB Revivor Form
First, identify the precise reason for suspension. Check the entity's public status with the California Secretary of State, then contact the FTB if the record shows an FTB suspension or forfeiture. A status label tells you which agency acted, but it may not list every missing return, unpaid balance, penalty, or information request.
Gather the entity's exact legal name, California Secretary of State file number, federal employer identification number if requested, current address, and prior FTB correspondence. The legal name and file number should match state records. Do not substitute a trade name or DBA for the registered entity name.
Next, identify all delinquent tax filings and balances. An LLC may need to address California returns, annual tax obligations, fees, interest, or penalties. For an overview of the principal return, see the requirements for California LLC Form 568. If the issue involves the annual LLC tax payment, review California Form 3522. These filings serve different purposes from the revivor application.
Finally, confirm who will apply and sign. The corporate and LLC applications list different eligible capacities. A corporation's application may be submitted by an officer, stockholder, creditor, or a majority of its directors. An LLC application uses roles applicable to an LLC, including qualifying members, managers, or other applicants recognized on the current form. The person signing tax returns may need separate authority from the person permitted to request revivor.
Form 3557 Instructions Field by Field
The application is short, but inconsistent information can prevent the FTB from matching it to the correct account. Complete the current PDF according to its labels and use the following sequence as a practical review.
- Confirm the form title. A corporation should verify that it has FTB 3557 BC. An LLC should verify that it has FTB 3557 LLC. Do not alter one version to fit another entity.
- Enter the entity's legal name. Copy the name from California Secretary of State records, including an LLC or corporate ending. If the name has changed, confirm which name the agencies currently recognize.
- Provide the California entity number. Use the Secretary of State file number associated with the suspended business. Do not use a local license number or tax certificate number.
- Add tax identification information. Enter the federal employer identification number or other account information only where the current application requests it.
- Provide a reliable address and contact details. Use information where the FTB can reach the applicant about missing documents or unresolved balances.
- Identify the applicant and relationship. State the applicant's name and qualifying role accurately. Do not select officer, member, manager, shareholder, director, or creditor status unless it applies.
- Sign and date the application. The authorized applicant should sign using the capacity shown on the form. An unsigned application or an unclear signer relationship can delay review.
Review the application against the entity's state record and FTB notices before submitting it. If you need other state documents while correcting the record, this list of California LLC forms can help you distinguish tax filings from Secretary of State filings.
How to Obtain and Submit the Application for Certificate of Revivor
The official Form 3557 PDF is available from the FTB without purchasing a form from a commercial provider. Download a fresh copy for the entity type involved. A downloadable Form 3557 LLC PDF is not necessarily the same as an online filing system, so do not assume that completing the PDF on a computer electronically submits it.
Use only the mailing, delivery, or other submission method listed in the current FTB instructions. Check the address immediately before sending the package because agency routing information can change. Do not mail the revivor application to a tax-return or payment address unless the current instructions specifically direct you there. Keep a complete copy of the signed application, supporting documents, and proof of delivery.
Your submission package may need more than the 3557 form. Depending on the account, you may have to provide delinquent returns, payments, evidence requested by the FTB, or documents connected to Secretary of State relief. Sending an application without resolving those items does not guarantee a certificate of revivor.
If you need faster handling, contact the FTB before relying on an expedited process. Availability and qualification requirements can depend on the circumstances. Do not promise a closing party, court, customer, or lender that the entity will be revived by a particular date until the FTB confirms what it can do. Current workload, missing returns, payment processing, name issues, and involvement by another agency may affect timing.
FTB Suspension vs. Secretary of State Suspension
An FTB suspension and a Secretary of State suspension arise from different compliance systems. Check both agencies before choosing a remedy. Filing Form 3557 will not by itself correct a Secretary of State filing problem, while filing a Statement of Information will not automatically clear unpaid FTB obligations.
| Status | Agency to Contact | Typical Compliance Steps |
|---|---|---|
| FTB suspended or forfeited | California Franchise Tax Board | Determine missing returns and balances, satisfy FTB requirements, and submit the correct revivor application. |
| Secretary of State suspended or forfeited | California Secretary of State | Identify missing Statements of Information or other required filings, submit current documents, and address applicable fees or penalties. |
| Suspended by both agencies | Both the FTB and Secretary of State | Complete the Secretary of State relief steps and the FTB revivor requirements in the sequence the agencies currently require. |
For a dual suspension, the Secretary of State process may require a current Statement of Information and may produce documentation needed for the FTB revivor request. Confirm the current sequence with the California Secretary of State and the FTB rather than assuming that action by one agency automatically resolves the other.
If multiple agencies suspended the entity, the tax balance is disputed, or a contract or lawsuit is affected, you can post your legal need on UpCounsel's marketplace. An attorney can confirm the source of suspension, coordinate the required filings, communicate about disputed obligations, and assess immediate legal risks while revivor is pending. Responses typically arrive within a day, which can help when a closing, claim, or court matter requires prompt attention.
Tax Returns and Payments Required for FTB Revivor
Form 3557 requests revivor, but the FTB reviews the entity's underlying compliance before restoring its powers. You generally need to file delinquent returns and address outstanding taxes, fees, penalties, and interest identified by the agency. The exact requirements depend on the entity, tax years involved, and account history.
For an LLC, Form 568 and the annual tax payment process are separate from the Form 3557 LLC application. Filing one does not replace the others. California LLC owners can review broader LLC tax filing requirements when organizing missing returns. If you are unsure when a particular LLC obligation applied, use the relevant tax-year instructions rather than applying a current rule automatically to an older period.
Corporations may need to file delinquent corporate returns, including Form 100 or Form 100S where applicable, and pay the balances associated with those filings. An S corporation's Form 100S remains a tax return, not a substitute for the FTB 3557 BC application.
Ask the FTB to identify every period that prevents revivor. A business may believe it missed only one year when the account contains additional unfiled periods or assessed balances. If you dispute a return requirement or amount, do not simply omit it from the package. Resolve or formally address the issue through the procedure the FTB provides. Include identifying information with payments and preserve confirmation records so the agency can apply each amount to the correct entity and period.
What Happens After You File Form 3557?
The FTB reviews the application together with the entity's filing and payment status. If requirements remain unresolved, the agency may request more information or require additional action. Processing times vary, particularly when returns need manual review, payments have not posted, the applicant used the wrong form, or both state agencies are involved.
When the FTB approves revivor, it issues a certificate of revivor and communicates the restored status through the applicable state process. Continue checking the official entity record. Submission, delivery, or payment confirmation does not establish that the business is active. Wait for agency confirmation before representing that revivor is complete.
This distinction matters if the entity has a pending lawsuit, contract dispute, financing transaction, property transfer, or business closing. Suspension can impair an entity's ability to exercise its legal powers, including enforcing claims or defending litigation. The consequences can depend on the entity, the action taken during suspension, and later revival. Obtain specific legal advice instead of assuming that filing the application immediately cures every prior act.
Common delays include using FTB 3557 BC for an LLC, submitting an outdated application, entering a name or file number that does not match state records, relying on an unauthorized signer, failing to file all required returns, and overlooking a separate Secretary of State suspension. Review both agency records after approval and retain the certificate, filed returns, payment confirmations, and correspondence with the business's permanent records.
Frequently Asked Questions
What Happens if Your California Business Is Suspended?
A suspended California business loses the ability to exercise important entity powers until it is restored. This can affect operations, contracts, litigation, financing, and transactions involving business property. The precise consequences depend on the suspension and activity involved, so check the entity's status with both state agencies and obtain legal advice before taking time-sensitive action.
How Do You Revive a Suspended LLC in California?
You revive an FTB-suspended California LLC by resolving the LLC's outstanding tax requirements and submitting the current FTB 3557 LLC application. If the Secretary of State also suspended the LLC, you must complete that agency's requirements as well. Confirm all missing periods directly with the agencies because a public status record may not identify every unresolved item.
What Does Suspended FTB Mean?
"Suspended FTB" means the California Franchise Tax Board has suspended the entity's powers, rights, and privileges for unresolved tax compliance. The cause may involve missing returns, unpaid amounts, or another unmet FTB requirement. This status differs from a Secretary of State suspension, even though both can appear in the entity's public business record.
What Is a Certificate of Revivor?
A certificate of revivor is the FTB's confirmation that a qualifying suspended or forfeited entity has been revived after satisfying applicable requirements. It is the result of the revivor process, not the initial application itself. Keep the certificate with the entity's records and verify that the public status has been updated before relying on restored powers.
What Is Franchise Tax Board Form 100S?
Form 100S is California's S Corporation Franchise or Income Tax Return. A suspended S corporation may need to file delinquent Forms 100S as part of clearing its tax account, but Form 100S does not replace FTB 3557 BC. The corporation may need both the missing tax returns and a separate application for revivor.
