California
California business compliance calendar
What California asks of a company or a nonprofit registered or doing business there, beyond the federal filings every organization owes. Pick your entity type for the full calendar with dates.
LLC 2026LLC 2027C corporation 2026C corporation 2027S corporation 2026S corporation 2027partnership 2026partnership 2027sole proprietorship 2026sole proprietorship 2027nonprofit 2026nonprofit 2027
Registration and franchise filings
| Entity | Filing | Fee | If missed |
|---|---|---|---|
| Corporations | Statement of Information, by the last day of the anniversary month of its formation, with the California Secretary of State | $25 | $250 penalty from the Franchise Tax Board; suspension after continued failure |
| LLCs | Statement of Information, by the last day of the anniversary month of its formation every two years, with the California Secretary of State | $20 | $250 penalty from the Franchise Tax Board; suspension after continued failure |
| Partnerships | Statement of Information, by the last day of the anniversary month of its formation every two years, with the California Secretary of State | $20 | $250 penalty from the Franchise Tax Board; suspension after continued failure |
| Nonprofits | Statement of Information, by the last day of the anniversary month of its formation every two years, with the California Secretary of State | $20 | $50 penalty from the Franchise Tax Board; suspension after continued failure |
Also in California
- California annual LLC taxby the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year). $800.
- California LLC fee estimate (California income over $250,000)by the 15th day of the 6th month after the fiscal year ends (June 15 for a calendar year). $900 to $11,790 depending on California income over $250,000.
- California LLC returnby the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year).
- California single member LLC returnby the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year).
- California S corporation estimated tax and minimum franchise taxon the 15th day of the 4th, 6th, 9th, 12th months of the fiscal year (April 15, June 15, September 15, December 15 for a calendar year). $800 minimum franchise tax, paid with the first installment; 1.5% of California net income.
- California exempt organization annual returnby the 15th day of the 5th month after the fiscal year ends (May 15 for a calendar year). No fee.
Taxes and employers
- Corporate income tax
- Yes. C corporations file a California return by the 15th day of the fourth month after the year ends, with the California Franchise Tax Board.
- Personal income tax
- Yes. S corporations and partnerships file a California information return, and employers withhold state income tax.
- Employers
- Register for unemployment insurance and file wage reports every quarter. Reconcile income tax withholding after year end. California also runs a disability and paid family leave program funded through payroll.
- Sources
- California Secretary of State, California Franchise Tax Board
All California rules in the pack
- California statement of informationby the last day of the anniversary month of its formation
- California statement of informationby the last day of the anniversary month of its formation every two years
- California statement of informationby the last day of the anniversary month of its formation every two years
- California nonprofit statement of informationby the last day of the anniversary month of its formation every two years
- California charity registration renewalby the 15th day of the 5th month after the fiscal year ends (May 15 for a calendar year)
- California annual LLC taxby the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year)
- California LLC fee estimate (California income over $250,000)by the 15th day of the 6th month after the fiscal year ends (June 15 for a calendar year)
- California LLC returnby the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year)
- California single member LLC returnby the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year)
- California S corporation estimated tax and minimum franchise taxon the 15th day of the 4th, 6th, 9th, 12th months of the fiscal year (April 15, June 15, September 15, December 15 for a calendar year)
- California exempt organization annual returnby the 15th day of the 5th month after the fiscal year ends (May 15 for a calendar year)
- California corporate income tax returnby the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year)
- California corporate estimated tax paymenton the 15th day of the 4th, 6th, 9th, 12th months of the fiscal year (April 15, June 15, September 15, December 15 for a calendar year)
- California pass through entity returnby the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year)
- California personal income tax return with business incomeby April 15 each year
- California unemployment insurance wage reportby the last day of the 1st month after each quarter
- California fourth quarter wage reports closing the yearby January 31 each year
- California disability insurance and paid family leave withholdingwith no fixed date
- California harassment prevention training (5 or more employees)by January 31 each year
- California retirement savings mandate (CalSavers)with no fixed date
- California sales tax returnby the last day of the 1st month after each quarter