Managing a business in California means tracking strict tax obligations, and the California LLC tax due date schedule trips up many owners. If you miss these windows, the California Franchise Tax Board (FTB) applies automated penalties that add up quickly.
For a calendar-year LLC, the mandatory $800 annual minimum franchise tax is due by the 15th day of the 4th month of your tax year, which is April 15. However, your return filing deadline, LLC gross receipts fee, and quarterly estimates follow entirely separate dates.
The Core California LLC Tax Deadlines
Unlike federal taxes where filing and payment deadlines usually align, California splits requirements across different parts of the calendar. Missing one element while satisfying another still triggers state penalties.
The $800 Annual Franchise Tax Due Date
Every LLC registered, organized, or doing business in California must pay the $800 minimum franchise tax.
- Calendar-Year LLCs: Due by April 15. You must use FTB Form 3522 to submit this payment.
- New LLCs: Your first-year payment rule depends on your formation date. For LLCs formed outside the temporary first-year waiver window, payment is due by the 15th day of the 4th month after filing with the Secretary of State.
- Note on Waivers: Businesses formed during specific legislative windows enjoyed a first-year $800 tax exemption, but this waiver doesn't apply to subsequent years or older entities.
Form 568 Return Filing Deadlines
Your annual information return (Form 568, Limited Liability Company Return of Income) has a different deadline than the $800 franchise tax payment.
- Standard Deadline: Due by the 15th day of the 4th month following the close of your tax year (April 15 for calendar-year entities).
- Automatic Extension: California grants an automatic six-month extension to file Form 568, moving the paperwork deadline to October 15.
- The Catch: An extension to file is not an extension to pay. If you owe the $800 tax or estimated fees, they must be paid by April 15 to avoid interest and late-payment penalties.
Gross Receipts Fees and Quarterly Timelines
If your LLC generates high revenue, you face an additional fee based on total income from California sources. This fee is separate from the flat $800 franchise tax.
The LLC Fee Payment Schedule
If your total California gross receipts cross $250,000, you owe an LLC fee ranging from $900 up to $11,790 depending on your revenue tier.
- Estimated Fee Due Date: You must estimate and pay this fee by the 15th day of the 6th month of your current tax year (June 15 for calendar-year businesses) using FTB Form 3536.
- Reconciliation: Final fee adjustments are settled when you file Form 568. If you underpaid your estimated fee in June, late fees and interest apply to the difference.
Common Mistakes That Trigger FTB Penalties
Business owners often assume that filing an extension covers all bases or that inactive LLCs are exempt. Avoid these frequent errors:
- Failing to cancel an inactive LLC: Even if your company generates zero revenue and conducts no business, the $800 annual tax accrues every single year until you legally dissolve or cancel the LLC with the Secretary of State.
- Confusing the payment date with the filing date: Submitting your Form 568 in October under an extension does not excuse late payment of taxes owed in April. Interest begins compounding immediately after the April deadline.
- Ignoring local or regional requirements: While the FTB handles state-level franchise taxes, check your specific county or city for local business license taxes, which follow entirely separate municipal calendars.
Frequently Asked Questions
Do single-member LLCs have different due dates?
No. Single-member LLCs treated as disregarded entities for tax purposes follow the same April 15 payment deadline for the $800 annual tax and June 15 for gross receipt fee estimates.
What happens if I miss the April 15 payment deadline?
The FTB assesses a late payment penalty alongside daily compounding interest. If you cannot pay your balance in full, you can request an installment payment agreement directly through the California Franchise Tax Board website to minimize penalty impacts.
How do I pay my California LLC taxes online?
You can make secure electronic payments without fees using FTB Web Pay, which allows you to designate payments specifically for annual taxes, fee vouchers, or estimates.
Are foreign LLCs registered in California subject to these rules?
Yes. Any LLC registered to do business in California—regardless of where it was originally formed—must pay the $800 annual franchise tax and file Form 568 every year.
