- 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)
The annual tax payment is due with LLC Tax Voucher (FTB 3522).
Paying your annual tax
Online Bank account (Web Pay) Credit card Mail Franchise Tax Board
PO Box 942857
Sacramento CA 94257-0631
Use FTB 3522 when paying by mail.
Exceptions to the first year annual tax
For tax years beginning on or after January 1, 2021, and before January 1, 2024, LLCs that organize, register, or file with the Secretary of State to do business in California are not subject to the annual tax of $800 for their first tax year.
Short form cancellation
If you cancel your LLC within one year of organizing, you can file Short form cancellation (SOS Form LLC-4/8) with the SOS. Your LLC will not be subject to the annual $800 tax for its first tax year.
LLC fee
If your LLC will make more than $250,000, you will have to pay a fee. LLCs must estimate and pay the fee by the 15th day of the 6th month, of the current tax year.
| If the total California income rounded to the nearest whole dollar is: | The fee amount is: |
|---|---|
| $250,000 - $499,999 | $900 |
| $500,000 - $999,999 | $2,500 |
| $1,000,000 - $4,999,999 | $6,000 |
| $5,000,000 or more | $11,790 |
Use Estimated Fee for LLCs (FTB 3536), to remit the estimated fee payment.
Underpayment
If you do not make your estimated LLC fee payment by the original return due date, you will be subject to penalties and interest. Visit Due dates for businesses for more information.
Filing requirements
If your LLC meets one or more of the following conditions:
- Doing business in California
- Registered with the SOS
Then your LLC must:
- Pay the $800 annual tax
- By the 15th day of the 4th month after the beginning of the current tax year.
- Use Limited Liability Company Tax Voucher (FTB 3522)
- By the 15th day of the 6th month after the beginning of the current tax year.
- Use Estimated Fee for LLCs (FTB 3536)
- If your LLC files on an extension, refer to Payment for Automatic Extension for LLCs (FTB 3537)
- Visit Limited Liability Company Tax Booklet (568 Booklet) for more information
- Visit Instructions for Schedule R for more information.
For detailed information on LLC due dates, visit Due dates for businesses.
Foreign non-registered LLC
If you are a foreign non-registered LLC that meets all of the following:
- Treated as a partnership
- Has California source income
- Not doing business in California
Then your LLC must:
- File Partnership Return of Income (Form 565)
- Visit 2023 Partnership Tax Booklet for more information
Keep your LLC active
To keep your LLC active you must:
- File the Statement of Information with the SOS
- File and pay your state income taxes
Suspended LLCs
We do not grant automatic extensions to file for suspended LLCs. Visit My business is suspended for more information.
SOS penalty
SOS imposes a $250 penalty if you do not file your Statement of Information. We collect the penalty on behalf of the SOS.
Cancel your LLC
Registered with SOS
If you close your business, you must file the required paperwork with the Secretary of State and us.
With us you must:
- File your final current year tax return. Check the applicable Final Return box on the first page of the return
- Stop doing business in California after the final taxable year
Not registered with SOS
- File your final current year tax return. Check the applicable Final Return box on the first page of the return
- Stop doing business in California after the final taxable year
Apportionment and allocation
You may have California source income if you sell goods to California customers or perform a service to customers who received the benefit of that service in California or own an intangible used in California. Visit Apportionment and allocation for more information.
Contact us about LLCs
Phone 800-852-5711
916-845-6500 (outside the U.S.)
Weekdays, 8 AM to 5 PM Chat Sign into MyFTB to chat
Weekdays, 8 AM to 5 PM Mail Franchise Tax Board
PO Box 942840
Sacramento CA 942840-0040You are leaving ftb.ca.gov
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