$800 minimum annual tax to the Franchise Tax Board every year.
File the Initial Statement of Information
Within 90 days of filing, submit a Statement of Information (Form LLC-12) for $20. After that, it's due every two years. A late filing can bring a $250 penalty.
Pay the $800 Annual Tax
The first payment is due by the 15th day of the 4th month after the LLC is formed (use FTB Form 3522). After that it's due every year by the 15th day of the 4th month of your tax year (April 15 for calendar-year LLCs).
Ongoing California Fees
| Fee | Amount | When |
|---|---|---|
| Statement of Information (LLC-12) | $20 | Within 90 days, then every 2 years |
| Minimum annual LLC tax (Franchise Tax Board) | $800 | Every year, including year one |
Fees and requirements can change. Verify current amounts and deadlines with the appropriate government agency before filing.
Ongoing California Requirements
- $800 minimum annual tax to the Franchise Tax Board every year.
- Statement of Information ($20) every two years.
- Form 568 LLC tax return each year, plus the gross-receipts LLC fee if receipts reach $250,000.
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Official Sources
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