Every LLC that is organized, registered or doing business in California owes the Franchise Tax Board an annual tax of $800, whether or not it made any money. The tax is due on the 15th day of the 4th month of the LLC's tax year, which is April 15 for most. In the first year, the month you filed with the Secretary of State counts as month one: filed June 18, due September 15. You pay it with voucher FTB 3522.
Most owners know that one date. Three more dates come with it, and two of them carry their own penalties. This page lays them out in order.
Is it a fee or a tax?
Owners call it the $800 fee. The Franchise Tax Board calls it the annual tax, and it reserves the words "LLC fee" for a second, separate charge that starts at $250,000 of total California income. Total income here is close to your gross sales, not your profit. Both charges exist. The $800 is the one almost every LLC pays. The fee is the one that surprises LLCs with a big sales year.
When is each one due?
| What | Form | Due |
|---|---|---|
| The $800 annual tax | FTB 3522 | the 15th day of the 4th month of your tax year, April 15 for most; first year, counting the month you filed as month one |
| The LLC fee estimate, if total California income will reach $250,000 | FTB 3536 | the 15th day of the 6th month of your tax year, June 15 for most |
| The LLC return | Form 568 | the 15th day of the 3rd month after your year closes for an LLC taxed as a partnership; the 15th day of the 4th month for most single-member LLCs |
| Statement of Information | with the Secretary of State | within 90 days of forming, then every two years in the six-month window that ends with the month you formed, $20 |
A date that lands on a weekend or holiday moves to the next business day. An LLC in good standing gets an automatic extension to file the return, seven months for a partnership-classified LLC and six for most single-member LLCs. The extension does not extend the time to pay.
Does the first year still get a pass?
No. LLCs that formed in 2021, 2022 or 2023 were exempt from the $800 in their first tax year. The exemption ended. An LLC formed in 2024 or later pays in year one, counting the month it filed as month one. One exception the Franchise Tax Board still lists: an LLC that never did any business and is cancelled within 12 months of forming, with the Secretary of State's short-form cancellation, does not owe the first-year $800. The short form has other conditions, and the Secretary of State lists them.
What is the LLC fee from $250,000?
The LLC fee is a second charge, paid on top of the $800. The fee is based on total California income, which is close to gross sales, not profit.
| Total California income | 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 |
You estimate it and pay by the 15th day of the 6th month with FTB 3536. If the estimate comes in under the real fee, the penalty is 10% of the shortfall. Paying at least last year's fee on time avoids the penalty even if this year comes in higher.
What happens when it slips?
- The $800 left unpaid grows penalties and interest, and the Franchise Tax Board can suspend the LLC.
- A Statement of Information not filed carries a $250 penalty, which the Franchise Tax Board collects for the Secretary of State.
- A suspended LLC gets no automatic extension to file.
A missed date here is common. The $800 has one date, the return has another, the Statement of Information runs on a two-year clock of its own, and the fee estimate sits in a different month again.
Why these get mixed up
The pieces are named and dated by different people. Owners say fee. The Franchise Tax Board says tax, and uses the word fee for a different charge. The first-year exemption existed for three years and ended, so first-year advice written between 2021 and 2023 is out of date. The return has its own date, the Statement of Information runs on a two-year clock at the Secretary of State, and the first-year $800 counts from the month you filed rather than from January. Each fact is simple on its own. The four dates come from two agencies, and the slips happen between them.
The $800 is one item on the small business compliance list. For anyone who sells taxable goods, the item beside it is the seller's permit.
Where Khanna's comes in
If you want help reviewing your small business compliance, email us at daksh@khannasllc.com with your business and your city.
Common questions
My LLC made nothing this year. Do I still owe the $800? Yes, unless one of the narrow exceptions above applies. The Franchise Tax Board's words: "This yearly tax will be due, even if you are not conducting business, until you cancel your LLC."
Do sole proprietors owe the $800? No. It is for LLCs, and an LLC that already exists owes it every year until it is cancelled with the Secretary of State. Whether an LLC is worth $800 a year to you is a question about liability and how you are taxed. A lawyer or a CPA can answer it for your case.
Is it always April 15? The due date is the 15th day of the 4th month of your tax year. For a calendar-year LLC that is April 15, moved to the next business day when it falls on a weekend or holiday. In the first year the month you filed counts as month one.
What is Form 568? The LLC's own California return, separate from the $800 voucher. Its due date depends on how the LLC is taxed: March 15 for most LLCs taxed as partnerships, April 15 for most single-member LLCs, moved to the next business day when it falls on a weekend or holiday.
General information for California LLC owners as of October 2026. Khanna's is not a law firm or an accounting firm, and this is not legal or tax advice. The main dates and amounts above link to the Franchise Tax Board and Secretary of State pages that state them. For your own situation, check with those agencies, a lawyer or a CPA.