When Is California LLC Tax Due? 2026 Deadlines + Penalties

California LLC tax does not have one deadline. The $800 annual tax, any income-based LLC fee, and the return can each have a different due date.

The right date depends on the LLC’s tax year and federal tax classification. Check the Franchise Tax Board’s current due-date chart before paying or filing [1].

This guide separates the payments from the return and shows what to check for a calendar-year LLC.

Quick Summary

• The $800 California LLC annual tax is generally due by the 15th day of the fourth month of the LLC’s taxable year; for a calendar-year LLC, that is April 15 [2].
• The Form 568 return deadline depends on tax classification and ownership: commonly the 15th day of the third month for partnership LLCs, or the fourth month for an individual-owned disregarded LLC [3].
• An LLC with at least $250,000 in California-source total income may owe a separate fee; estimate it by the 15th day of the sixth month using Form 3536 [4].
• California generally grants an automatic extension to file Form 568, but it does not extend payment deadlines [5].

The California LLC Tax Due Date

There are at least three separate calendar items to check: the annual tax payment, a possible LLC fee, and the California return. They are not interchangeable, and paying one does not file the others.

For a calendar-year LLC in 2026, the $800 annual tax deadline was April 15, 2026. If the LLC’s California-source income meets the fee threshold, its 2026 estimated fee deadline was June 15, 2026. Both dates have passed; use the proper tax-year form and contact the FTB or a tax professional if a required payment was missed [6] [7].

The return deadline is separate. For example, a calendar-year LLC taxed as a partnership generally files Form 568 by the 15th day of the third month after year-end; an individual-owned disregarded LLC generally uses the 15th day of the fourth month. The FTB’s business due-date chart distinguishes these cases [8].

For help with the return itself, see our guide to filing California LLC taxes.

Before choosing a date, confirm:

• Whether the LLC uses a calendar or fiscal tax year.
• Whether it is taxed as a partnership, disregarded entity, or corporation.
• For a single-member LLC, whether its owner is an individual or a pass-through entity.
• Whether the LLC is registered with the California Secretary of State or doing business in California.

If any of these details differ from the standard calendar-year example, use the FTB chart for the LLC’s actual filing type rather than copying another entity’s deadline [9].

How Can I Determine the California LLC Tax Due Date?

Use this short checklist instead of searching for one general “LLC tax due date”:

1. Find the LLC’s tax year and whether it is a calendar or fiscal year.
2. Confirm the tax classification and, for a single-member LLC, identify the owner type.
3. Check the FTB chart for the Form 568 or corporation-return due date.
4. Separately calendar the $800 annual tax and, if applicable, the estimated LLC fee.
5. Check the current year’s FTB forms and move a date falling on a weekend or state holiday to the next business day.

The FTB due-date chart groups the dates by return type and owner; its LLC page lists the tax and fee payment requirements [10] [11].

California Annual Franchise Tax

For most LLCs registered in California or doing business there, the annual LLC tax is $800. It is generally due on the 15th day of the fourth month after the taxable year begins. For a calendar-year LLC, the 2026 payment deadline was April 15, 2026; fiscal-year LLCs calculate the date from their own year [12].

A new LLC’s first taxable year starts when its Articles of Organization are filed with the Secretary of State; the initial payment is generally due on the 15th day of its fourth month. Do not use the date the business first earns revenue to calculate this deadline [13].

There are narrow exceptions, including a specific deployed-service-member rule and a short-form cancellation situation. The temporary first-year exemption applied only to tax years beginning in 2021 through 2023, so it should not be presented as a current general exemption [14] [15].

The annual LLC tax is not the same as a corporation’s income tax, the LLC fee, or the cost of filing Form 568. If the LLC elects corporate tax treatment, check the FTB’s corporation return and payment rules rather than assuming the partnership/disregarded-entity schedule applies [16].

Does My California LLC Need to File Form 3522 (Limited Liability)?

Use Form FTB 3522, LLC Tax Voucher, to pay the $800 annual LLC tax. The payment goes to the California Franchise Tax Board—not the Secretary of State—and should not be attached to Form 568 [17].

Form 3522 is a payment voucher, not a return. It does not have a box for reporting whether the business made a profit, and there is no June 30 deadline for this payment. If the deadline has passed, the FTB says to pay the prior-year tax using the form for that tax year as soon as possible; penalties and interest may apply [18].

Check the LLC’s eligibility for an exception before paying, and use the voucher or Web Pay instructions for the correct tax year.

Does My California LLC Need To File Form 3536 (Estimated Fee For LLCs)?

Form FTB 3536 is for estimating and paying the LLC fee, not the $800 annual tax. The fee is based on total income from all sources derived from or attributable to California—not simply gross receipts or profit [19].

For 2026, an LLC generally owes a fee when California-source total income is at least $250,000. The fee tiers are $900 for $250,000–$499,999; $2,500 for $500,000–$999,999; $6,000 for $1 million–$4,999,999; and $11,790 for $5 million or more [20].

Estimate and pay the fee by the 15th day of the sixth month of the current tax year—June 15 for a calendar-year LLC. Any remaining fee is generally due with the original return deadline. The FTB may assess a penalty and interest for an underpayment, so use its current fee chart and Form 3536 instructions [21].

• Form 3522: the $800 annual tax.
• Form 3536: estimated LLC fee payment, when the income threshold applies.
• Form 568: the LLC’s California return.

Use the right form for each obligation; sending one payment does not satisfy the other filing or payment requirements.

What is Form 568?

Form 568 is the California Limited Liability Company Return of Income. The original statement that every LLC files it is too broad: an LLC that elects to be taxed as a corporation generally follows the applicable California corporation return rules instead [22].

For a calendar-year 2025 return filed in 2026, a partnership LLC’s Form 568 was generally due March 16, 2026, because March 15 fell on Sunday. A single-member LLC owned by an individual or other non-pass-through entity generally had an April 15, 2026, due date. A single-member LLC owned by a pass-through entity generally follows the third-month deadline. Confirm the exact owner and classification in the FTB chart [23].

California generally gives an automatic extension to file Form 568 when the LLC is in good standing. It does not extend the due date for the annual tax, LLC fee, or other balance due; pay by the original deadline [24].

What Happens if You Don’t Pay $800 California LLC Tax?

Late payment can lead to penalties and interest. An unpaid balance may also put the LLC’s California standing at risk; do not assume that an extension to file delays payment [25] [26].

The amount and remedy depend on which obligation was missed and the LLC’s account. If you are late, check MyFTB and the notice for the balance, pay the correct tax-year amount, and address any missing return. See our guide to the California $800 franchise tax due date for the annual-tax issue.

There is no universal “10% every month” rule, and the FTB does not withhold an EIN because the state tax is unpaid. Confirm the actual balance and penalties with the FTB rather than relying on the old figures in this page.

• Identify whether the missed item was the annual tax, estimated fee, return, or another payment.
• Check the FTB account and notices for the tax year and amount due.
• File delinquent returns and pay or contact the FTB about the outstanding balance.

For a suspended or forfeited LLC, use the FTB’s revivor instructions; do not assume that paying only the $800 restores good standing [27].

SOS Penalty

This is a separate Secretary of State filing, not an FTB tax return. A California LLC generally files its first Statement of Information within 90 days after registering, then files every two years. The filing fee is currently $20 [28].

The FTB may collect a $250 penalty when the required Statement of Information is not filed, and the Secretary of State may suspend or forfeit the entity. This is not a “Form 565-B-S” tax return or a monthly $250 penalty; file the statement through the Secretary of State’s bizfile system and check the entity-specific due date [29] [30].

Keep the tax calendar and the Secretary of State filing calendar separate. A Form 568 or annual-tax payment does not satisfy the Statement of Information requirement.

Suspended LLCs

“Suspended” is a status, not a synonym for an LLC that has stopped operating. California may suspend a domestic LLC or forfeit a foreign LLC for missing required returns or failing to pay taxes, fees, penalties, or interest. The Secretary of State may also suspend or forfeit an entity for a missing Statement of Information [31].

A suspended or forfeited business loses important rights and privileges in California. To seek reinstatement, the FTB generally requires the past-due returns and balances plus a revivor request; an LLC may use Form FTB 3557 LLC. Check whether separate Secretary of State requirements also apply [32].

Finding an Accountant

A tax professional may be useful if the LLC has a fiscal year, a corporate tax election, a pass-through entity as its owner, California income from multiple states, nonresident members, a missed deadline, or a suspension notice. Those facts can change which return, due date, fee, or payment rule applies.

Before hiring someone, ask whether they regularly prepare California Form 568 and the LLC’s specific return type, what records they need, and whether the quoted work includes the federal return and state payments. For a straightforward calendar-year LLC, the FTB’s own forms and due-date chart may answer the basic date question.

Look for a tax preparer with experience in California LLC returns, rather than selecting a general legal-advice website as a substitute for tax preparation. Keep the engagement scope and filing responsibilities in writing.

How to Pay LLC Fee Online

Use the Franchise Tax Board’s Web Pay for Business or current FTB forms—not the Secretary of State website—to make California LLC tax and fee payments. FTB Web Pay distinguishes the annual-tax payment, estimated-fee payment, and extension payment [33].

1. Select the correct payment type and tax year.
2. Enter the LLC’s identifiers and payment amount, then review the details before submitting.
3. Save the confirmation and check the FTB account to make sure the payment posted.

Payment methods and any third-party card fees can change. Check the FTB’s payment screen for current options and charges; do not rely on the old claim that California offers a $15 installment plan through the Secretary of State.

Related Articles:

• What Tax Forms Do I File for a California LLC
• Cost To Start An LLC In California
• Top Registered Agent Services in CA

FAQs

Understanding the California LLC Tax Due Date

California compliance is easier when you track the annual tax, estimated fee, return, and Statement of Information on separate calendar entries. Verify the LLC’s status and tax classification before relying on a deadline.

If you use bookkeeping software such as QuickBooks for an LLC, treat its reminders as prompts—not as confirmation that the FTB has received a return or payment.

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Check the California Franchise Tax Board’s current instructions and the Secretary of State’s entity record before filing.

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References:

1. https://www.ftb.ca.gov/file/when-to-file/due-dates-business.html
2. https://www.ftb.ca.gov/forms/2026/2026-3522.pdf
3. https://www.ftb.ca.gov/file/when-to-file/due-dates-business.html
4. https://www.ftb.ca.gov/file/business/types/limited-liability-company/index.html
5. https://www.ftb.ca.gov/forms/2025/2025-3537.pdf
6. https://www.ftb.ca.gov/forms/2026/2026-3522.pdf
7. https://www.ftb.ca.gov/file/business/types/limited-liability-company/index.html
8. https://www.ftb.ca.gov/file/when-to-file/due-dates-business.html
9. https://www.ftb.ca.gov/file/when-to-file/due-dates-business.html
10. https://www.ftb.ca.gov/file/when-to-file/due-dates-business.html
11. https://www.ftb.ca.gov/file/business/types/limited-liability-company/index.html
12. https://www.ftb.ca.gov/forms/2026/2026-3522.pdf
13. https://www.ftb.ca.gov/file/business/types/limited-liability-company/index.html
14. https://www.ftb.ca.gov/forms/2026/2026-3522.pdf
15. https://www.ftb.ca.gov/file/business/types/limited-liability-company/index.html
16. https://www.ftb.ca.gov/file/when-to-file/due-dates-business.html
17. https://www.ftb.ca.gov/forms/2026/2026-3522.pdf
18. https://www.ftb.ca.gov/forms/2026/2026-3522.pdf
19. https://www.ftb.ca.gov/file/business/types/limited-liability-company/index.html
20. https://www.ftb.ca.gov/file/business/types/limited-liability-company/index.html
21. https://www.ftb.ca.gov/forms/2026/2026-3536.pdf
22. https://www.ftb.ca.gov/file/when-to-file/due-dates-business.html
23. https://www.ftb.ca.gov/file/when-to-file/due-dates-business.html
24. https://www.ftb.ca.gov/forms/2025/2025-3537.pdf
25. https://www.ftb.ca.gov/forms/2026/2026-3522.pdf
26. https://www.ftb.ca.gov/help/business/my-business-is-suspended.html
27. https://www.ftb.ca.gov/help/business/my-business-is-suspended.html
28. https://www.sos.ca.gov/business-programs/cannabizfile/cannabis-forms-and-fees/limited-liability-companies-llc-california
29. https://www.ftb.ca.gov/help/business/my-business-is-suspended.html
30. https://www.sos.ca.gov/business-programs/business-entities/faqs
31. https://www.ftb.ca.gov/help/business/my-business-is-suspended.html
32. https://www.ftb.ca.gov/help/business/my-business-is-suspended.html
33. https://webapp.ftb.ca.gov/WebPay/Help/LLC
34. https://www.ftb.ca.gov/forms/2025/2025-3537.pdf
35. https://www.ftb.ca.gov/forms/2026/2026-3522.pdf
36. https://www.ftb.ca.gov/file/business/types/limited-liability-company/index.html