Key Takeaways

  • The Form 568 due date for most California LLCs is the 15th day of the 4th month after the end of the taxable year (April 15 for calendar-year filers).
  • Newly formed LLCs must pay the $800 annual LLC tax within the first quarter after formation and file required forms even if they had no income.
  • The Statement of Information must be filed within 90 days of formation and biennially thereafter, based on the LLC’s anniversary date.
  • Form 3522 is used to pay the annual $800 LLC tax, while Form 3536 covers the estimated LLC fee if annual gross receipts exceed $250,000.
  • FTB 3556 outlines situations where the $800 annual tax is waived for very short taxable years.
  • Failure to file Form 568 or pay taxes/fees on time can result in penalties, interest, and possible suspension of LLC rights in California.

What Is the California LLC Tax Due Date?

The California LLC tax due date is when LLCs in California are required to have their tax returns filed. For an LLC that has just been founded, the due date is three months after the LLC was founded. After that, the due date is April 15 of every year.

Form 568 Due Date and Annual Filing Requirements

California requires every LLC that is organized, registered, or doing business in the state to file Form 568 (Limited Liability Company Return of Income) annually. For LLCs following a calendar tax year, the Form 568 due date is April 15. If the LLC operates on a fiscal year, the due date is the 15th day of the 4th month after the close of the fiscal year.

Newly formed LLCs must still file Form 568 for their initial taxable year, even if no business activity occurred. The state imposes penalties for late filing or late payment, including:

  • Late filing penalty – $18 per member, per month, for up to 12 months.
  • Late payment penalty – 5% of the unpaid tax (excluding fees) for each month, up to 25%.

Timely filing is important to avoid suspension or forfeiture of the LLC’s powers, rights, and privileges by the California Franchise Tax Board. LLCs can request an automatic six-month filing extension, but this does not extend the time to pay any tax or fee owed.

What Is a Statement of Information?

After an LLC is approved, the due date for the statement of information is within three months. Afterward, the owners of the LLC will need to file the statement of information every two years based on the anniversary of the LLC's approval.

What Is Form 3522?

The Form 3522 is a tax voucher that LLCs must use to pay yearly LLC tax. This annual tax amounts to about $800.

Every formed or registered LLC that can do business in California needs to file this tax voucher with the California Franchise Tax Board each year.

The fee only needs to be reported when filing Form 58 if the LLC has gross receipts of $250,000 or more for the year. This fee will be paid along with the $800 LLC annual tax.

An LLC in California should file Form 3522 if any of the following are applicable:

  • The California secretary of state accepted the articles of organization of the LLC.
  • The California secretary of state issued the certificate of registration.
  • The LLC is currently doing business in the state of California.


California Form 3522 Extensions

Extensions when it comes to filing Form 3522 vary depending on the type of business, according to the Franchise Tax Board.

Corporations can automatically be granted a seven-month extension to file Form 3522 if the following is true:

  • The corporation is in good standing with the California secretary of state and the Franchise Tax Board on the due date of Form 3522, and
  • The corporation files Form 3522 prior to the extended due date.

Limited liability companies can get a six-month automatic extension for filing Form 3522. This automatic extension does not apply to the due date for payment.

The LLC should use the FTB 3537 if the LLC fee has not been paid by the return's original due date. The same is also true if the non-consenting members' tax hasn't been paid.

What Is Form 3536?

Not only do LLCs have to file and pay the annual LLC tax of $800, but LLCs may also need to file Form 3536, which is the estimated fee. LLCs only need to pay this additional fee if earnings met or exceeded $250,000 for the year. 

In addition to paying and filing the $800 Annual LLC Franchise Tax, LLCs must also file Estimated Fee for LLCs and Form 3536 and pay an added fee if the LLC makes $250,000 or more during the tax year.

This fee is higher the more an LLC makes. For example, LLCs that make less than $250,000 during the tax year are not required to pay this fee at all. The fee is $900 for LLCs that make between $250,000 and $500,000 during the year. The fee is $2,500 for LLCs that make between $500,000 and $1,000,000 during the tax year.

LLCs must file Form 3536 within six months after formation. Afterward, LLCs will need to file Form 3536 by June 15 every year.

What Is FTB 3556?

If the LLC is filed before December 31 but after December 17 and the LLC doesn't conduct any business during this time period, the $800 fee is waived. Otherwise, this tax must be paid by all LLCs no matter the company's business activity or income.

What Is Form 568?

All LLCs are also required to file Form 536, which is called the LLC Return of Income. This form allows LLCs to pay tax on the income of the previous year. No matter their income, all LLCs are required to file this form. The due date is by the fourth month after the end of a taxable year. Form 568 can be considered a summary of the financial activity of an LLC during a tax year.

Penalties, Extensions, and Payment Methods for Form 568

If an LLC fails to submit Form 568 by the due date, late filing penalties and interest begin accruing immediately. The penalty for late payment is 5% of the unpaid tax, plus 0.5% for each month the balance remains unpaid, up to a maximum of 25%.

Extension rules:

  • California grants an automatic six-month extension to file Form 568 if the LLC is in good standing.
  • The extension applies to filing only—payment of any tax and fee (including the $800 annual tax and the LLC fee, if applicable) must be made by the original due date to avoid penalties.

Accepted payment methods include electronic funds transfer (required for payments of $20,000 or more), credit card, and check/money order mailed with the appropriate voucher. Businesses making large payments must plan ahead to meet electronic payment requirements.

Frequently Asked Questions

1. When is the Form 568 due date for a new LLC in California?

For most new LLCs, Form 568 is due by the 15th day of the 4th month after the end of the LLC’s first taxable year.

2. Does California offer an extension for filing Form 568?

Yes. California grants an automatic six-month extension to file, but taxes and fees must still be paid by the original due date.

3. What happens if I file Form 568 late?

Penalties include $18 per member per month for up to 12 months and late payment penalties of up to 25% of the unpaid tax.

4. Do I need to file Form 568 if my LLC had no income?

Yes. Every California LLC must file Form 568 annually, even if there was no income or business activity.

5. How do I pay the Form 568 tax?

Payments can be made via electronic funds transfer, credit card, or check/money order with the correct payment voucher.

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