California annual LLC tax

Pay the $800 annual LLC tax with Form 3522 by the 15th day of the fourth month of the tax year.

When: By the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year).
Agency: California Franchise Tax Board
Form: Form 3522
Applies to: LLCs; partnerships and LLCs taxed as partnerships, sole proprietorships and single member LLCs registered in California.
Fee: $800
If missed: 5% of the unpaid tax plus 0.5% a month, plus interest
Source: www.ftb.ca.gov, read October 22, 2026

Jay explains

Every LLC registered or doing business in California and taxed as a partnership or a disregarded entity pays an $800 annual tax to the Franchise Tax Board, whether or not it made money. It is due by the 15th day of the fourth month of the tax year, April 15 for a calendar year, which means it is paid in advance for the current year. An LLC that elected corporate treatment files Form 100 or 100S and pays the corporate minimum franchise tax instead.

Next dates

For a calendar year company. Shown as the agency states them; if a date falls on a weekend, file before it.

April 15, 2027
April 15, 2028

Also in California

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