Fernway

California LLC deadlines: Annual LLC tax and Statement of Information

Annual LLC tax

Due
The 15th day of the 4th month of the tax year - April 15 for calendar-year LLCs.
First one
First due in the formation year: the 15th day of the 4th month, counting the registration month as month 1.
Fee
$800 every year until you formally cancel the LLC, regardless of income.
Frequency
Annual

If it is late

5 percent of the unpaid tax plus 0.5 percent per month, plus interest. Unpaid tax leads to Franchise Tax Board suspension and loss of good standing.

Pay on FTB Web Pay

Statement of Information

Due
The last day of your anniversary month, every 2 years; the filing window opens 6 months earlier.
First one
An initial statement is due within 90 days of formation; the biennial cycle then starts 2 years after formation.
Fee
$20
Frequency
Biennial

If it is late

Unfiled statements are referred to the Franchise Tax Board, which assesses a $250 penalty and can suspend the LLC until it files.

File on bizfile Online

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LLC deadlines in other states