What a California LLC files each year
The yearly obligations we track for a California LLC, to the state and to the IRS, with the official source for each one.
Last verified October 4, 2026California · Federal · LLC
On this page
What goes to California
Franchise Tax Board
The California Franchise Tax Board’s LLC page says every LLC that is doing business or organized in California must pay an annual tax of $800. 1
The California Franchise Tax Board’s LLC page says this yearly tax is due “even if you are not conducting business, until you cancel your LLC”. 2
The California Franchise Tax Board’s LLC page says the first-year annual tax is to be paid by “the 15th day of the 4th month from the date you file with the SOS”. 3 The page gives its own example: “Example: You form a new LLC and register with SOS on June 18, 2020. Your annual LLC tax will be due on September 15, 2020 (15th day of the 4th month)”. 4
The California Franchise Tax Board’s LLC page says subsequent annual tax payments continue to be due on “the 15th day of the 4th month of your taxable year”. 5
The California Franchise Tax Board’s LLC page says the annual tax payment is due with a voucher, FTB 3522. 6
The California Franchise Tax Board, 2025 Limited Liability Company Tax Booklet says that, in addition to the annual tax, every LLC must pay a fee if its total California annual income is equal to or greater than $250,000. 7 This page does not give the fee amounts.
The California Franchise Tax Board’s LLC page says LLCs must estimate and pay the fee by “the 15th day of the 6th month, of the current tax year”. 8 The same page names FTB 3536 for remitting the estimated fee payment. 9
The California Franchise Tax Board’s LLC page says the LLC’s return of income, Form 568, is filed by the original return due date. 10
The California Franchise Tax Board’s booklet says an LLC must file Form 568, and pay any amount of the LLC fee not paid as an estimated fee, “by the original due date of the LLC’s return”. 11
The California Franchise Tax Board’s booklet says that for LLCs classified as partnerships the original due date of the return is “the 15th day of the 3rd month following the close of the taxable year”. 12
The California Franchise Tax Board’s booklet says that for single-member LLCs owned by pass-through entities (S corporations, partnerships, and LLCs classified as partnerships) the original due date of the return is “the 15th day of the 3rd month following the close of the taxable year”. 13
The California Franchise Tax Board’s booklet says that for all other single-member LLCs the original due date of the return is “the 15th day of the 4th month following the close of the taxable year of the owner”. 14
The California Franchise Tax Board’s booklet says all LLCs in good standing that are classified as partnerships have “an automatic seven month extension to file”. 15
The California Franchise Tax Board’s booklet, which writes “SMLLC” for a single-member LLC, says: “SMLLCs disregarded for tax purposes will be granted an automatic six month extension, with the exception of an SMLLC owned by a partnership or an LLC that is classified as a partnership for California tax purposes, which will be granted an automatic seven month extension.” 16
Secretary of State
The California Secretary of State’s form for an LLC’s Statement of Information is Form LLC-12. 17
Form LLC-12 says a limited liability company must file a Statement of Information with the California Secretary of State “within 90 days of registering with the California Secretary of State” 18 and “every two years thereafter during a specific 6-month filing period based on the original registration date”. 18
Form LLC-12 says: “The filing period includes the registration month and the immediately preceding five (5) months.” 19
Form LLC-12 says the periodic filing is due every even year if the registration occurred in an even-numbered year, 20 and every odd year if it occurred in an odd-numbered year. 21
The California Secretary of State’s form page lists the Statement of Information, Form LLC-12, with a fee of $20. 22
What goes to the IRS
The IRS says that if a single-member LLC does not elect to be treated as a corporation, “the LLC's activities should be reflected on its owner's federal tax return”. 23 That return is the owner’s and is not covered here.
The IRS says: “A domestic LLC with at least two members is classified as a partnership for federal income tax purposes”, unless it elects to be treated as a corporation. 24
The IRS calls Form 1065 an information return that reports on the operation of a partnership. 25 The IRS says every domestic partnership must file it, except as its instructions provide, “unless it neither receives income nor incurs any expenditures treated as deductions or credits for federal income tax purposes”. 26
The IRS says a domestic partnership generally must file “by the 15th day of the 3rd month following the date its tax year ended”. 27 The IRS names a calendar date for one case: “For calendar-year partnerships, the due date is March 15”. 28
The IRS says Form 7004 is filed to request an extension of time to file. 29
Deadlines in one table
| Filing | Goes to | Due |
|---|---|---|
| Annual tax | California Franchise Tax Board | First year: the 15th day of the 4th month from the date you file with the SOS 3. Later years: the 15th day of the 4th month of your taxable year 5 |
| Estimated LLC fee, for an LLC whose total California annual income is equal to or greater than $250,000 7 | California Franchise Tax Board | The 15th day of the 6th month, of the current tax year 8 |
| California LLC return (Form 568) | California Franchise Tax Board | By the original due date of the LLC’s return, which depends on how the LLC is classified 11 |
| Statement of Information (Form LLC-12) | California Secretary of State | First: within 90 days of registering with the California Secretary of State. Then: every two years thereafter during a specific 6-month filing period based on the original registration date 18 |
| Federal partnership return (Form 1065), for an LLC with at least two members | IRS | By the 15th day of the 3rd month following the date its tax year ended 27 |
The annual tax depends on the date the LLC filed with the Secretary of State and, in later years, on its taxable year. The estimated fee depends on the LLC’s tax year. The California return depends on how the LLC is classified and, for some single-member LLCs, on the owner’s taxable year. The Statement of Information depends on the registration date. The IRS date depends on the partnership’s tax year. The Franchise Tax Board’s example and the IRS date for calendar-year partnerships are quoted above.
If a filing is late
The California Secretary of State’s Form LLC-12 says failure to file the Statement of Information by the due date will result in the assessment of a $250 penalty. 30
The IRS says a penalty is assessed against a partnership that is required to file a return and “fails to file the return by the due date, including extensions”. 31 The amount changes by year and is not shown here.
What this page does not cover
This page lists the obligations we track. It is not a full list of what an LLC may owe. It does not cover:
- the amounts of the LLC fee (the page gives the threshold only)
- how income is worked out for the LLC fee
- penalties and interest when the annual tax, the LLC fee or the California return is late
- whether an extension to file changes when a payment is due
- due dates that fall on a weekend or holiday
- what counts as doing business in California
- LLCs formed outside California and registered there
- the tax on nonconsenting nonresident members
- an LLC that elects to be taxed as a corporation
- extra federal reporting for foreign-owned LLCs
- the owner’s or the members’ own tax returns
- cancelling or dissolving an LLC
- beneficial ownership reporting to FinCEN
- payroll and employment taxes
- earlier years: the rules here are the ones we read on the dates shown in the sources, and rules for earlier years may differ
Sources for this guide
- California Franchise Tax BoardOpen source (opens in a new tab)
“Every LLC that is doing business or organized in California must pay an annual tax of $800. This yearly tax will be due, even if you are not conducting business, until you cancel your LLC.”
https://www.ftb.ca.gov/file/business/types/limited-liability-company/index.html · read on October 4, 2026 ↩
- California Franchise Tax BoardOpen source (opens in a new tab)
“This yearly tax will be due, even if you are not conducting business, until you cancel your LLC.”
https://www.ftb.ca.gov/file/business/types/limited-liability-company/index.html · read on October 4, 2026 ↩
- California Franchise Tax BoardOpen source (opens in a new tab)
“You have until the 15th day of the 4th month from the date you file with the SOS to pay your first-year annual tax.”
https://www.ftb.ca.gov/file/business/types/limited-liability-company/index.html · read on October 4, 2026 ↩
- California Franchise Tax BoardOpen source (opens in a new tab)
“Example: You form a new LLC and register with SOS on June 18, 2020. Your annual LLC tax will be due on September 15, 2020 (15th day of the 4th month)”
https://www.ftb.ca.gov/file/business/types/limited-liability-company/index.html · read on October 4, 2026 ↩
- California Franchise Tax BoardOpen source (opens in a new tab)
“Your subsequent annual tax payments will continue to be due on the 15th day of the 4th month of your taxable year.”
https://www.ftb.ca.gov/file/business/types/limited-liability-company/index.html · read on October 4, 2026 ↩
- California Franchise Tax BoardOpen source (opens in a new tab)
“The annual tax payment is due with LLC Tax Voucher (FTB 3522).”
https://www.ftb.ca.gov/file/business/types/limited-liability-company/index.html · read on October 4, 2026 ↩
- California Franchise Tax Board, 2025 Limited Liability Company Tax BookletOpen source (opens in a new tab)
“In addition to the annual tax, every LLC must pay a fee if the total California annual income is equal to or greater than $250,000.”
https://www.ftb.ca.gov/forms/2025/2025-568-booklet.html · read on October 11, 2026 ↩
- California Franchise Tax BoardOpen source (opens in a new tab)
“LLCs must estimate and pay the fee by the 15th day of the 6th month, of the current tax year.”
https://www.ftb.ca.gov/file/business/types/limited-liability-company/index.html · read on October 4, 2026 ↩
- California Franchise Tax BoardOpen source (opens in a new tab)
“Use Estimated Fee for LLCs (FTB 3536), to remit the estimated fee payment.”
https://www.ftb.ca.gov/file/business/types/limited-liability-company/index.html · read on October 4, 2026 ↩
- California Franchise Tax BoardOpen source (opens in a new tab)
“File Limited Liability Company Return of Income (Form 568) by the original return due date.”
https://www.ftb.ca.gov/file/business/types/limited-liability-company/index.html · read on October 4, 2026 ↩
- California Franchise Tax Board, 2025 Limited Liability Company Tax BookletOpen source (opens in a new tab)
“An LLC must file Form 568, pay any nonconsenting nonresident members’ tax, and pay any amount of the LLC fee owed that was not paid as an estimated fee with form FTB 3536, by the original due date of the LLC’s return.”
https://www.ftb.ca.gov/forms/2025/2025-568-booklet.html · read on October 11, 2026 ↩
- California Franchise Tax Board, 2025 Limited Liability Company Tax BookletOpen source (opens in a new tab)
“For LLCs classified as partnerships, the original due date of the return is the 15th day of the 3rd month following the close of the taxable year.”
https://www.ftb.ca.gov/forms/2025/2025-568-booklet.html · read on October 11, 2026 ↩
- California Franchise Tax Board, 2025 Limited Liability Company Tax BookletOpen source (opens in a new tab)
“For SMLLCs owned by pass-through entities (S corporations, partnerships, and LLCs classified as partnerships), the original due date of the return is the 15th day of the 3rd month following the close of the taxable year.”
https://www.ftb.ca.gov/forms/2025/2025-568-booklet.html · read on October 11, 2026 ↩
- California Franchise Tax Board, 2025 Limited Liability Company Tax BookletOpen source (opens in a new tab)
“For all other SMLLCs, the original due date of the return is the 15th day of the 4th month following the close of the taxable year of the owner.”
https://www.ftb.ca.gov/forms/2025/2025-568-booklet.html · read on October 11, 2026 ↩
- California Franchise Tax Board, 2025 Limited Liability Company Tax BookletOpen source (opens in a new tab)
“All LLCs in good standing that are classified as partnerships have an automatic seven month extension to file.”
https://www.ftb.ca.gov/forms/2025/2025-568-booklet.html · read on October 11, 2026 ↩
- California Franchise Tax Board, 2025 Limited Liability Company Tax BookletOpen source (opens in a new tab)
“SMLLCs disregarded for tax purposes will be granted an automatic six month extension, with the exception of an SMLLC owned by a partnership or an LLC that is classified as a partnership for California tax purposes, which will be granted an automatic seven month extension.”
https://www.ftb.ca.gov/forms/2025/2025-568-booklet.html · read on October 11, 2026 ↩
- California Secretary of State, Form LLC-12Open source (opens in a new tab)
“Instructions for Completing the Statement of Information (Form LLC-12)”
https://bpd.cdn.sos.ca.gov/llc/forms/llc-12.pdf · read on October 11, 2026 ↩
- California Secretary of State, Form LLC-12Open source (opens in a new tab)
“Every California and registered foreign limited liability company must file a Statement of Information with the California Secretary of State, within 90 days of registering with the California Secretary of State, and every two years thereafter during a specific 6-month filing period based on the original registration date, as described in the chart below.”
https://bpd.cdn.sos.ca.gov/llc/forms/llc-12.pdf · read on October 11, 2026 ↩
- California Secretary of State, Form LLC-12Open source (opens in a new tab)
“The filing period includes the registration month and the immediately preceding five (5) months.”
https://bpd.cdn.sos.ca.gov/llc/forms/llc-12.pdf · read on October 11, 2026 ↩
- California Secretary of State, Form LLC-12Open source (opens in a new tab)
“If the registration occurred in an even-numbered year, the periodic filing is due every even year.”
https://bpd.cdn.sos.ca.gov/llc/forms/llc-12.pdf · read on October 11, 2026 ↩
- California Secretary of State, Form LLC-12Open source (opens in a new tab)
“If the registration occurred in an odd-numbered year, the periodic filing is due every odd year.”
https://bpd.cdn.sos.ca.gov/llc/forms/llc-12.pdf · read on October 11, 2026 ↩
- California Secretary of StateOpen source (opens in a new tab)
“Statement of Information: Due within 90 days of initial registration and every two years thereafter. Form LLC-12 (PDF) $20.00”
https://www.sos.ca.gov/business-programs/business-entities/forms/limited-liability-companies-statement-information · read on October 11, 2026 ↩
- IRS, Single member limited liability companiesOpen source (opens in a new tab)
“If a single-member LLC does not elect to be treated as a corporation, the LLC is a "disregarded entity," and the LLC's activities should be reflected on its owner's federal tax return.”
https://www.irs.gov/businesses/small-businesses-self-employed/single-member-limited-liability-companies · read on October 11, 2026 ↩
- IRS, Single member limited liability companiesOpen source (opens in a new tab)
“A domestic LLC with at least two members is classified as a partnership for federal income tax purposes unless it files Form 8832 and elects to be treated as a corporation.”
https://www.irs.gov/businesses/small-businesses-self-employed/single-member-limited-liability-companies · read on October 11, 2026 ↩
- IRS, Instructions for Form 1065Open source (opens in a new tab)
“Form 1065 is an information return used to report the income, gains, losses, deductions, credits, and other information from the operation of a partnership.”
https://www.irs.gov/instructions/i1065 · read on October 11, 2026 ↩
- IRS, Instructions for Form 1065Open source (opens in a new tab)
“Except as provided below, every domestic partnership must file Form 1065, unless it neither receives income nor incurs any expenditures treated as deductions or credits for federal income tax purposes.”
https://www.irs.gov/instructions/i1065 · read on October 11, 2026 ↩
- IRS, Instructions for Form 1065Open source (opens in a new tab)
“Generally, a domestic partnership must file Form 1065 by the 15th day of the 3rd month following the date its tax year ended as shown at the top of Form 1065.”
https://www.irs.gov/instructions/i1065 · read on October 11, 2026 ↩
- IRS, Instructions for Form 1065Open source (opens in a new tab)
“For calendar-year partnerships, the due date is March 15.”
https://www.irs.gov/instructions/i1065 · read on October 11, 2026 ↩
- IRS, Instructions for Form 1065Open source (opens in a new tab)
“File Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns, to request an extension of time to file.”
https://www.irs.gov/instructions/i1065 · read on October 11, 2026 ↩
- California Secretary of State, Form LLC-12Open source (opens in a new tab)
“Failure to file this Statement of Information by the due date will result in the assessment of a $250.00 penalty.”
https://bpd.cdn.sos.ca.gov/llc/forms/llc-12.pdf · read on October 11, 2026 ↩
- IRS, Instructions for Form 1065Open source (opens in a new tab)
“A penalty is assessed against the partnership if it’s required to file a partnership return and it (a) fails to file the return by the due date, including extensions; or (b) files a return that fails to show all the information required, unless such failure is due to reasonable cause.”
https://www.irs.gov/instructions/i1065 · read on October 11, 2026 ↩
Information, not legal or tax advice.