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  • Limited liability company | FTB. ca. gov
    Website California Secretary of State (external link) Phone 916-657-5448 Mail California Secretary of State Document Filing Support PO Box 944228 Sacramento CA 94244-2280 Visit Limited Liability Company Filing Information (FTB 3556) for more information Annual Tax Every LLC that is doing business or organized in California must pay an annual
  • FTB Pub. 3556: Limited Liability Company Filing Information | Forms and . . .
    LLCs must estimate and pay the annual fee by the 15th day of the 6th month, of the current tax year If the LLC’s tax year ends prior to the 15th day of the 6th month, the LLC must pay the fee by the due date for filing its Form 568, Limited Liability Company Return of Income
  • Web Pay | LLC Payment Types | California Franchise Tax Board
    Web Pay | LLC Payment Types | California Franchise Tax Board Annual Tax Payment Select this payment if you are making an Annual Tax Payment (includes Nonconsenting Nonresident (NCNR) Member Payments) The $800 annual tax is due on or before the 15th day of the 4th month after the beginning of the taxable year Estimated Fee Payment Select this payment if you are making an Estimated Fee Payment
  • Pay | FTB. ca. gov
    FTB offers a variety of payment options including direct pay from your bank account via our Web Pay service (free), online credit card payments (subject to fees), and payment plans for eligible taxpayers (subject to fees)
  • Single member LLC | FTB. ca. gov - Franchise Tax Board
    Open a SMLLC To form an SMLLC, file Formation - Articles of Organization (Form LLC-1) with the California Secretary of State Filing requirements SMLLCs have the same filing requirements as an LLC Owned by a pass-through entity If your SMLLC is owned by an: S corporation Partnership Then your return is due on the 15th day of the 3rd month at the close of your taxable year Exceptions to the
  • 2026 Instructions for Form FTB 3522 LLC Tax Voucher
    General Information Use form FTB 3522, LLC Tax Voucher, to pay the annual limited liability company (LLC) tax of $800 for taxable year 2026 An LLC should use this voucher if any of the following apply:
  • Due dates: businesses | FTB. ca. gov - Franchise Tax Board
    LLC and partnership tax return and payments General Partnership Return due date 15th day of the 3rd month after the close of your tax year Extended filing due date 15th day of the 10th month after the close of your tax year Annual tax You're not required to pay an annual tax Annual fee You're not required to pay the annual fee Forms Form
  • Limited liability partnership | FTB. ca. gov
    To form a California LLP, partners are required to file an Application to Register a Limited Liability Partnership with the Secretary of State (SOS) If you’re an attorney, you need to register your LLP with the California State Bar once you receive approval from the SOS
  • 2024 Limited Liability Company Tax Booklet | California Forms . . .
    In addition to the annual tax, every LLC must pay a fee if the total California annual income is equal to or greater than $250,000 For more information, see Schedule IW instructions The LLC must estimate the fee it will owe for the year and make an estimated fee payment by the 15th day of the 6th month of the current taxable year
  • Common penalties and fees | FTB. ca. gov - Franchise Tax Board
    Why you received this fee We charge a lien fee for the costs of filing and releasing the lien with the applicable county recorder office or the California Secretary of State





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