California LLC Annual Report and Franchise Tax Deadlines (2026)

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Compute your next deadline

Computed from the state data on this site as of each state's last-reviewed date. Always verify on the official portal before filing — this is a planning estimate, not legal advice. See disclaimer.

Estimate late fees and consequences

Estimate only — based on each state's published penalty schedule as of its last-reviewed date. Percentage-based penalties (e.g., "5% of unpaid tax") depend on the tax amount owed and aren't summed here. Confirm with the official portal before mailing a payment. See disclaimer.

Statement of Information (Form LLC-12)

California LLCs file a biennial Statement of Information with the Secretary of State on Form LLC-12. The filing keeps the state's record of your LLC's managers, agent for service of process, and addresses current. Filing is done online through bizfileOnline.

Deadline: Every 2 years, by the end of your LLC's formation anniversary month.
Fee: $20.
Where to file: bizfileonline.sos.ca.gov

Franchise tax

Three distinct deadlines that often get conflated: the $800 annual tax (FTB 3522) is due April 15; the estimated LLC fee for high-income LLCs (FTB 3536) is due June 15; and Form 568 (the return) is also due April 15. All three are for calendar-year filers; fiscal-year filers use the 4th/6th-month rules instead. First-year trap: per FTB Pub. 3556, a domestic LLC owes its first $800 by the 15th day of the 4th month after it files Articles of Organization with the SOS — not April 15 of the next calendar year. Example: an LLC that files articles on June 18, 2026 owes its first $800 by September 15, 2026; subsequent payments revert to the 15th day of the 4th month of the taxable year. Foreign LLCs that register or commence business after the 15th day of the 4th month of their tax year owe the annual tax immediately upon commencing business in California or upon registering with SOS, whichever occurs first. The $800 minimum continues to be owed each year until the LLC is formally cancelled with the SOS.

Every California LLC pays an $800 minimum annual tax to the Franchise Tax Board, regardless of income or activity, as long as the LLC is doing business in California or has articles of organization on file with the Secretary of State. The $800 annual tax is paid with Form FTB 3522, due on the 15th day of the 4th month of the taxable year (April 15 for calendar-year filers). Separately, LLCs with California-source total income above certain thresholds owe an additional LLC fee, calculated using the LLC fee schedule in the Form 568 instructions; an estimated payment for the LLC fee is made with Form FTB 3536 by the 15th day of the 6th month of the current taxable year (June 15 for calendar-year filers). The annual tax and the LLC fee are both reported and reconciled on Form 568, which is due the 15th day of the 4th month after the close of the taxable year (also April 15 for calendar-year filers).

Deadline: 15th day of the 4th month of the taxable year (April 15 for calendar-year LLCs); for the first year, 15th day of the 4th month after the LLC's Articles of Organization are filed with the SOS.

Fee: $800 · minimum annual tax — additional LLC fee may apply based on California-source total income.

Where to pay: www.ftb.ca.gov

What happens if you miss it

Days late Status Fee Consequence
1+ days Late $250 $250 penalty for failing to file the biennial Statement of Information, imposed under R&TC § 19141 and authorized by Cal. Corp. Code §§ 2204 (corporations) and 17713.07 (LLCs). Mechanism: the Secretary of State first issues a delinquency notice; if the Statement of Information is not filed within 60 days of that notice, the SOS certifies the LLC's name to the Franchise Tax Board, which then assesses and collects the $250 penalty.
1+ days Late — Form 568 Delinquent Filing Penalty under R&TC § 19131: 5% of the tax due (after timely payments) for every month or fraction of a month that the return is late, up to a maximum of 25% (15% / 75% for fraud). Excused for reasonable cause and not willful neglect; eligible individuals and fiduciaries may qualify for a one-time penalty abatement under R&TC § 19132.5 for taxable years beginning on or after January 1, 2022.
1+ days Late — Estimated LLC Fee Underpayment Penalty under R&TC § 17942: 10% of the underpaid LLC fee. Triggered when the LLC does not pay, by the estimated-fee due date, the lesser of (a) the required LLC fee for the current year, or (b) 100% of the prior-year LLC fee. Applies on top of the separate $800 annual tax and the Form 568 delinquent-filing penalty.
60+ days Forfeiture — Continued non-filing of the Statement of Information or non-payment of the annual tax / LLC fee can result in suspension or forfeiture of the LLC by the Secretary of State and/or the Franchise Tax Board. A suspended LLC loses its right to transact business in California, cannot enforce contracts in court, and cannot use its LLC name until reinstated.

Frequently asked questions

How often does a California LLC file a Statement of Information?

Every two years (biennially), on Form LLC-12. The filing fee is $20, paid to the Secretary of State through bizfileOnline.sos.ca.gov.

What is California's $800 LLC tax?

Every LLC doing business in California, or with articles of organization on file with the Secretary of State, owes a minimum $800 annual franchise tax to the Franchise Tax Board. It is paid using Form FTB 3522, due on the 15th day of the 4th month of the taxable year (April 15 for calendar-year filers).

Is there an additional LLC fee on top of the $800?

Yes. LLCs with California-source total income above certain thresholds owe an additional LLC fee, calculated using the LLC fee schedule in the Form 568 instructions. The amount depends on which tier your California-source total income falls into.

What happens if a California LLC misses its Statement of Information?

The Secretary of State imposes a $250 penalty, collected by the Franchise Tax Board. Continued non-filing can lead to suspension or forfeiture of the LLC by the SOS and/or the FTB, after which the LLC cannot legally transact business in California until reinstated.

Where do California LLCs file their Statement of Information?

Online through bizfileOnline.sos.ca.gov. Paper filings are still accepted, but online filing is faster and is the Secretary of State's recommended method.

Sources

  1. California Secretary of State — Statements of Information Filing Tips · retrieved May 9, 2026
  2. California Franchise Tax Board — Limited Liability Company · retrieved May 9, 2026
  3. FTB Pub. 3556 — Limited Liability Company Filing Information · retrieved May 9, 2026
  4. California Forms & Instructions 568 (LLC Tax Booklet, 2025) · retrieved May 9, 2026
  5. FTB Pub. 1024 — Penalty Reference Chart · retrieved May 10, 2026
  6. California Franchise Tax Board — Penalties and Interest · retrieved May 10, 2026
  7. California Corporations Code § 2204 (delinquency notice and 60-day SOS-to-FTB certification) · retrieved May 10, 2026

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