The CA LLC fee due date depends on the obligation involved. Most established calendar-year LLCs pay the $800 annual tax by April 15, 2026, but the estimated LLC fee and Form 568 follow different deadlines.
Key Takeaways
- For an established calendar-year LLC, the $800 annual tax is due April 15, 2026, the 15th day of the fourth month of the taxable year.
- Form 3522 is a payment voucher for the annual tax. You generally do not submit the voucher when paying electronically.
- The estimated income-based LLC fee is due June 15, 2026, for a calendar-year LLC and is paid using Form 3536 when a voucher is needed.
- Form 568 is a return, not the annual tax payment. Its deadline depends on whether the LLC has one member or multiple members.
- A newly formed or newly qualified LLC uses a deadline based on the start of its first taxable year. The temporary first-year exemption does not cover LLCs formed in 2026.
- A filing extension generally does not extend the time to pay taxes or fees.
CA LLC Fee Due Date for 2026
California uses the terms annual tax and LLC fee for two different charges. The annual tax is generally $800 and applies without regard to income. The additional LLC fee is based on the LLC's total income from California sources and begins when that income reaches the applicable threshold. Form 568 separately reports the LLC's tax information.
The following table covers calendar-year LLCs taxed as partnerships or disregarded entities. Fiscal-year businesses must apply the same numbered-month rules to their own taxable years.
| Obligation | General Timing Rule | 2026 Calendar-Year Date | Related Form |
|---|---|---|---|
| $800 annual LLC tax | 15th day of the fourth month of the taxable year | April 15, 2026 | Form 3522 payment voucher |
| Estimated income-based LLC fee | 15th day of the sixth month of the taxable year | June 15, 2026 | Form 3536 payment voucher |
| Form 568 for a multiple-member LLC | 15th day of the third month after the taxable year ends | March 16, 2026, because March 15 falls on a Sunday | Form 568 |
| Form 568 for a single-member disregarded LLC | 15th day of the fourth month after the taxable year ends | April 15, 2026 | Form 568 |
These dates can change when a deadline falls on a weekend or state holiday. An LLC taxed as a corporation follows the filing and payment rules for its corporate classification instead of the standard Form 568 rules. If your classification is unclear, review your tax election before relying on the table. A broader overview of LLC tax return due dates can help you distinguish entity-level deadlines from member or owner returns.
Form 3522 Due Date and the $800 Annual Tax
The California Form 3522 due date is the 15th day of the fourth month of the LLC's taxable year. For an established LLC using a January 1 through December 31 taxable year, the CA 3522 due date is April 15, 2026. This is also the California franchise tax $800 due date for that calendar year.
Form 3522 is called the LLC Tax Voucher. It transmits a mailed annual-tax payment and identifies the LLC making that payment. It is not an annual information return, and filing the voucher does not replace Form 568. If you pay the annual tax electronically, you generally do not need to mail Form 3522 separately.
The annual tax usually applies even when an LLC has no income, operates at a loss, or conducts little activity. California generally continues assessing it until the LLC completes the required cancellation process and stops doing business in the state. Simply ceasing operations, closing a bank account, or allowing a registration to become inactive does not necessarily end the obligation.
For details about the voucher fields and identifying information, see this explanation of Form 3522 and the California LLC annual tax. Use the form for the correct taxable year because the mailing instructions and voucher format may change. The California Franchise Tax Board, rather than the Secretary of State, receives the annual tax payment.
California Form 3522 Due Date for a New LLC
A newly formed California LLC or foreign LLC newly qualified to do business in California generally pays its first annual tax by the 15th day of the fourth month after its first taxable year begins. For this calculation, the month in which the taxable year begins is the first month. An LLC that begins its first taxable year in June, for example, generally reaches its annual-tax deadline on September 15.
The temporary first-year annual-tax exemption applied to qualifying LLCs organized, registered, or first doing business in California during taxable years beginning from January 1, 2021, through December 31, 2023. It does not provide a first-year exemption to an LLC formed or qualified in 2026. A 2026 LLC should not skip its first annual-tax payment based on outdated guidance about that temporary relief.
A final-quarter formation can place two annual-tax deadlines close together. For example, an LLC beginning its first taxable year in December 2026 would generally have its first annual-tax deadline in March 2027. If it remains active for the 2027 calendar year, the next annual tax would generally be due April 15, 2027. The two payments cover different taxable years even though their deadlines may be only a month apart.
Formation date, qualification date, taxable-year selection, and tax classification can affect the result. A foreign LLC should also determine when it began doing business in California rather than relying solely on the date it filed registration paperwork. Businesses still completing California registration can review the steps associated with the California LLC-5 form.
Form 3536 Due Date and the Income-Based LLC Fee
The income-based LLC fee is separate from the $800 annual tax. It applies when an LLC's total income from California sources reaches $250,000 for the taxable year. A calendar-year LLC estimates and pays this fee by June 15, 2026, the 15th day of the sixth month of its current taxable year. Form 3536 is the Estimated Fee for LLCs voucher used with a mailed payment.
| California Total Income | LLC Fee |
|---|---|
| $250,000 to $499,999 | $900 |
| $500,000 to $999,999 | $2,500 |
| $1,000,000 to $4,999,999 | $6,000 |
| $5,000,000 or more | $11,790 |
This calculation uses California total income under the state's rules, not profit, net income, or the amount distributed to members. An LLC can therefore owe the fee even if deductions reduce its taxable profit. Conversely, an LLC below the $250,000 threshold does not owe the income-based fee, although it may still owe the $800 annual tax.
Because the payment is due before the taxable year ends, you must estimate the income-based fee. The LLC later reports the final calculation on Form 568. An underpayment can produce an additional charge, while an overpayment may be applied or refunded through the return. Newly formed and fiscal-year LLCs should use the 15th-day-of-the-sixth-month rule rather than automatically choosing June 15. Keep the annual tax and estimated fee as separate entries in your bookkeeping so that one payment is not mistakenly treated as satisfying both obligations.
CA Form 568 Due Date and Filing Extensions
Form 568, Limited Liability Company Return of Income, reports the LLC's income, annual tax, LLC fee, withholding, member information, and other state tax items. It is not merely a voucher, and an LLC may need to file it even if the annual tax and estimated fee were already paid.
For a calendar-year multiple-member LLC taxed as a partnership, the 2025 Form 568 is generally due on the 15th day of the third month after year-end. Because March 15, 2026, is a Sunday, the deadline moves to March 16, 2026. A calendar-year single-member LLC treated as a disregarded entity generally files by April 15, 2026. See the separate guide to the California LLC Form 568 due date for filing rules by classification.
California generally provides an automatic extension to file an eligible LLC return if the required conditions are met. An extension to file does not extend the deadline for paying the annual tax, estimated LLC fee, or any balance expected to be due. Paying by the original deadline can limit penalties and interest even when the return will be filed later.
An LLC taxed as a C corporation or S corporation generally files the return associated with that election rather than Form 568. The federal and California classifications should be confirmed before selecting a return. A federal election can change the return used without eliminating California entity-level obligations that apply under state law.
How to Pay a California LLC Fee
You can pay the California LLC annual tax or estimated fee electronically through the Franchise Tax Board or mail a payment with the correct voucher. The FTB's online services identify the payment type, taxable year, amount, and entity. Select the exact payment category because an annual-tax payment posted as an estimated LLC fee may not be credited to the intended obligation.
- Confirm the obligation. Determine whether you are paying the $800 annual tax, the estimated income-based fee, or a balance reported with Form 568.
- Choose the correct taxable year. A payment made in 2026 may apply to a different taxable year, particularly for a new LLC with a short first year.
- Use the LLC's exact information. Enter the legal name and California Secretary of State file number as shown in the entity records.
- Save confirmation. Retain the electronic confirmation or copies of the voucher, payment, and mailing records.
For a mailed annual-tax payment, use the current Form 3522 and the address printed in its instructions. For a mailed estimated-fee payment, use Form 3536. Do not attach Form 3522 to Form 568 as a substitute for paying by the annual-tax deadline. Current LLC guidance and payment options are available through the California Franchise Tax Board's LLC page.
What Happens If You Miss the California LLC Annual Fee Due Date?
A late annual-tax or LLC-fee payment can result in penalties and interest. The amount depends on the unpaid obligation, how late the payment is, and whether the FTB has issued an assessment or notice. A late return may also produce a filing penalty separate from the charge for paying late.
Missing one deadline does not usually cause immediate suspension. However, unresolved returns, balances, or notices can eventually lead the FTB to suspend or forfeit an LLC's powers, rights, and privileges. A suspended LLC may be unable to conduct ordinary legal business, defend itself in court, or exercise other entity rights until it completes the required revivor process.
If you discover a missed deadline, identify the affected year and obligation before sending money. Review prior returns, payment confirmations, FTB notices, and the LLC's Secretary of State status. Pay undisputed amounts promptly, file any missing returns, and respond through the method stated in the notice. Do not assume that dissolving or abandoning the LLC erases earlier liabilities.
If your LLC missed multiple deadlines, received a suspension or collection notice, or has an uncertain formation or tax status, you can post your legal need on UpCounsel's marketplace. An attorney can review entity records and notices, identify corrective filings or payments, and advise on reinstatement or cancellation steps. Responses typically arrive within a day, helping you determine which issue to address first while payment charges may continue to accrue.
A filing extension generally cannot cure an earlier failure to pay. If you believe the FTB applied a payment incorrectly or assessed a charge in error, follow the protest, claim, or notice-response instructions applicable to your situation rather than sending a duplicate payment without explanation.
Frequently Asked Questions
How Do I Pay My LLC Fees in California?
You can pay through the Franchise Tax Board's electronic payment services or mail the appropriate voucher with payment. Before submitting anything, verify the payment category, taxable year, legal entity name, and Secretary of State file number. If using a bank account, confirm that your bank permits the transaction and retain the FTB confirmation for your records.
How Much Does It Cost to Form an LLC in California?
The total cost depends on current Secretary of State filing charges, registered-agent arrangements, professional assistance, and recurring tax obligations. Formation costs are separate from the $800 annual tax and any income-based LLC fee. Check the Secretary of State's current fee schedule before filing because startup charges and available filing services can change.
When Should I Pay the LLC Fee in California?
Pay as soon as you can reliably estimate the applicable California-source income, but no later than your statutory deadline. Early payment can reduce the risk of missing the date, while a later change in expected income may require an adjustment when Form 568 is prepared. Keep documentation showing how you calculated the estimate.
What Is the California LLC Fee Schedule for 2026?
The 2026 income-based fee has four tiers, beginning at $900 when California total income reaches $250,000 and increasing at higher income levels. The fee is not a percentage of profit. Verify how California sourcing rules apply to sales, services, property, and other receipts before selecting a tier.
What Is the Filing Deadline for an LLC in California?
The filing deadline depends on the LLC's tax classification and taxable year. A short-period return, fiscal-year return, final return, or return following a classification change may not match the common March or April dates. Review the instructions for the specific year's return and confirm that any federal election has been recognized for California purposes.
