California
My California datesCalifornia Franchise Tax Board and Secretary of State
Annual LLC tax (FTB 3522) · $800
15th day of the 4th month of each tax year — 15 April for a calendar-year LLC. The first payment is due the 15th day of the 4th month after the LLC files with the Secretary of State. If the date falls on a weekend or holiday, the FTB allows until the next business day.
Due every year until the LLC is cancelled, even if it does no business.
California Franchise Tax Board — Limited liability companyCalifornia Franchise Tax Board — Business due datesForm 568 (LLC return) · No fee — return only
15th day of the 4th month after the tax year ends, for a single-member LLC owned by an individual (extended due date: 15th day of the 10th month). If the date falls on a weekend or holiday, the FTB allows until the next business day.
California Franchise Tax Board — Business due datesInitial Statement of Information (LLC-12) · $20
Within 90 days of registering with the Secretary of State.
California Secretary of State — LLC Statement of InformationStatement of Information (LLC-12) · $20
Every two years, during the formation month or the five months before it (shown here as the last day of the formation month).
Late: $250 penalty if still not filed 60 days after the state's delinquency notice.
California Secretary of State — LLC Statement of InformationLLC fee (FTB 3536) · $900–$11,790
Estimate due by the 15th day of the 6th month of the tax year.
Only if the LLC's total California income is $250,000 or more.
California Franchise Tax Board — Limited liability company
- The first-year exemption from the $800 tax covered only tax years beginning 2021 to 2023; LLCs formed since then pay it in their first year.
- No tax or fee is due for a first tax year of 15 days or fewer in which the LLC did no business in California.
- The LLC fee (FTB 3536) is on top of the $800 and applies only from $250,000 of California income.