Collected by
California Franchise Tax Board
Due
The annual tax (FTB 3522) by the 15th day of the 4th month of the tax year, April 15 for a calendar year
Main forms
Form 568 (LLC Return of Income), FTB 3522 (LLC Tax Voucher)
Who owes it
Every LLC formed in California, registered there, or doing business there. An LLC is doing business in California if a member does business there for it. The LLC fee applies on top once California-source income passes a set level.
How it is worked out
The annual tax is flat and paid in advance for the privilege of doing business; it does not depend on income. The LLC fee is graded by California-source total income.
When it is due
The annual tax (FTB 3522) by the 15th day of the 4th month of the tax year, April 15 for a calendar year. The estimated LLC fee (FTB 3536) by the 15th day of the 6th month. Form 568 by the 15th day of the 3rd month after the year ends for LLCs taxed as partnerships.
There is no first-year exemption now: it applied only to tax years starting 2021 to 2023. An LLC formed in 2026 owes the annual tax for its first year, due by the 15th day of the 4th month after it is formed.
Extensions: An automatic seven-month extension to file applies to LLCs taxed as partnerships. It does not extend the time to pay the tax or fee.
How to file
Pay through FTB Web Pay or with the vouchers; file Form 568 electronically with tax software. Forms you may need:
- Form 568 (LLC Return of Income)
- FTB 3522 (LLC Tax Voucher)
- FTB 3536 (Estimated Fee for LLCs)
If it is missed
Penalties and interest on late payment, and a separate penalty for underpaying the estimated fee. If the LLC does not file or pay, the Franchise Tax Board can suspend it, and contracts signed while suspended can be voided by the other side.
- The Statement of Information is a separate filing with the Secretary of State every two years.
- Because the annual tax is due until the LLC is cancelled, close an unused California LLC formally rather than leaving it.
Other yearly California filings
California LLCs file a Statement of Information every two years. It is due every two years during the filing window made up of the calendar month the Articles of Organization were filed and the five months before it. See the California annual report page and the compliance tracker for every date.
Sources
Related
Frequently asked questions
Does my California LLC have to pay the California LLC annual tax and LLC fee?
Every LLC formed in California, registered there, or doing business there. An LLC is doing business in California if a member does business there for it. The LLC fee applies on top once California-source income passes a set level.
When is the California LLC annual tax and LLC fee due?
The annual tax (FTB 3522) by the 15th day of the 4th month of the tax year, April 15 for a calendar year. The estimated LLC fee (FTB 3536) by the 15th day of the 6th month. Form 568 by the 15th day of the 3rd month after the year ends for LLCs taxed as partnerships. There is no first-year exemption now: it applied only to tax years starting 2021 to 2023. An LLC formed in 2026 owes the annual tax for its first year, due by the 15th day of the 4th month after it is formed.
Do I have to file if no tax is owed?
Form 568 is filed every year and the annual tax is owed every year until the LLC is formally cancelled, even if it is inactive.
How is the California LLC annual tax and LLC fee calculated?
The annual tax is flat and paid in advance for the privilege of doing business; it does not depend on income. The LLC fee is graded by California-source total income.
What happens if I do not file or pay?
Penalties and interest on late payment, and a separate penalty for underpaying the estimated fee. If the LLC does not file or pay, the Franchise Tax Board can suspend it, and contracts signed while suspended can be voided by the other side.
Can I get an extension?
An automatic seven-month extension to file applies to LLCs taxed as partnerships. It does not extend the time to pay the tax or fee.
