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California deadlines: Annual LLC tax for LLCs, Statement of Information for corporations

California LLCs and corporations each have a recurring state filing. Annual LLC tax: April 15, every year. Corporation Statement of Information: Anniversary month, every year.

FactLLCCorporation
FilingAnnual LLC taxStatement of InformationStatement of InformationMinimum franchise tax
DueAnnual LLC tax. April 15, every yearStatement of Information. Anniversary month, every 2 yearsStatement of Information. Anniversary month, every yearMinimum franchise tax. April 15, every year
First oneAnnual LLC tax. First due in the formation year: the 15th day of the 4th month, counting the registration month as month 1.Statement of Information. An initial statement is due within 90 days of formation; the biennial cycle then starts 2 years after formation.Statement of Information. An initial statement is due within 90 days of incorporation; the first annual statement is due by the following anniversary month.Minimum franchise tax. Corporations are exempt from the minimum for their first taxable year; the first payment comes due in the second.
FeeAnnual LLC tax. $800 every year until you formally cancel the LLC, regardless of income.Statement of Information. $20Statement of Information. $25 flat for stock corporations. (Nonprofits differ - lower fee, biennial schedule.)Minimum franchise tax. $800 floor every year, or the measured tax on net income if higher.
If lateAnnual LLC tax. 5% of unpaid tax plus 0.5% per month, plus interest; FTB suspensionStatement of Information. $250 penalty and suspension until filedStatement of Information. About $250 penalty after 60-day notice; suspension until filedMinimum franchise tax. Escalating penalties plus interest; suspension until paid

How to file

LLC: Annual LLC tax

Pay on FTB Web Pay

LLC: Statement of Information

File on bizfile Online

Corporation: Statement of Information

File on bizfile Online

Corporation: minimum franchise tax

Pay on FTB Web Pay

If it is late

LLC Annual LLC tax. 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.

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

Corporation Statement of Information. After a 60-day notice, the Franchise Tax Board assesses a late penalty of around $250 and can suspend the corporation until it files.

Corporation minimum franchise tax. Late payment draws escalating penalties plus interest, and the Franchise Tax Board can suspend the corporation while the tax stays unpaid.

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Frequently asked questions

When is the California LLC Annual LLC tax due?

April 15, every year. The 15th day of the 4th month of the tax year - April 15 for calendar-year LLCs. First due in the formation year: the 15th day of the 4th month, counting the registration month as month 1.

How much is the California LLC Annual LLC tax?

$800 every year until you formally cancel the LLC, regardless of income.

What happens if the California LLC Annual LLC tax is late?

5% of unpaid tax plus 0.5% per month, plus interest; FTB suspension. 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.

When is the California LLC Statement of Information due?

Anniversary month, every 2 years. The last day of your anniversary month, every 2 years; the filing window opens 6 months earlier. An initial statement is due within 90 days of formation; the biennial cycle then starts 2 years after formation.

How much is the California LLC Statement of Information?

$20

What happens if the California LLC Statement of Information is late?

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

When is the California corporation Statement of Information due?

Anniversary month, every year. Last day of the anniversary month of incorporation; the filing window opens six months earlier. An initial statement is due within 90 days of incorporation; the first annual statement is due by the following anniversary month.

How much is the California corporation Statement of Information?

$25 flat for stock corporations. (Nonprofits differ - lower fee, biennial schedule.)

What happens if the California corporation Statement of Information is late?

About $250 penalty after 60-day notice; suspension until filed. After a 60-day notice, the Franchise Tax Board assesses a late penalty of around $250 and can suspend the corporation until it files.

When is the California corporation minimum franchise tax due?

April 15, every year. Paid with the first estimated installment, the 15th day of the 4th month of the taxable year - April 15 for calendar-year corporations. Corporations are exempt from the minimum for their first taxable year; the first payment comes due in the second.

How much is the California corporation minimum franchise tax?

$800 floor every year, or the measured tax on net income if higher.

What happens if the California corporation minimum franchise tax is late?

Escalating penalties plus interest; suspension until paid. Late payment draws escalating penalties plus interest, and the Franchise Tax Board can suspend the corporation while the tax stays unpaid.

When is the California LLC $800 fee due?

The $800 annual LLC tax is due the 15th day of the 4th month of your tax year, which is April 15 for calendar-year LLCs. It is owed every year until you formally cancel the LLC, regardless of income.

Is the California LLC $800 tax the same as Form 3536?

No. The $800 annual LLC tax is paid on Form 3522 by April 15. Form 3536 is the estimated LLC fee, due June 15, and only if California total income is $250,000 or more. Paying one does not cover the other.

Deadlines in other states