Taxes & compliance
California LLC Annual Compliance: What to File Each Year (and When)
Keep your California LLC in good standing: the $800 annual tax, the LLC fee, Form 568, the $20 Statement of Information, and local renewals, with due dates.
Last reviewed October 20, 2026 · 7 min read
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Staying "in good standing" just means the state sees you as current. Here's what that takes for an LLC.
What you'll need
Your LLC's entity number (on the SOS Business Search)
Your formation date ("Date Filed" on Business Search)
User Access on bizfile Online (required to file a Statement of Information online since August 1, 2026)
An FTB Web Pay login or Form FTB 3522
Your total California income, to see if the LLC fee applies
What does a California LLC file each year?
TaskAnnual LLC tax
FormFTB 3522 or Web Pay
When (calendar-year LLC)By April 15 (15th day of the 4th month of the tax year)
Cost$800
TaskLLC fee estimate
FormFTB 3536
When (calendar-year LLC)By June 15 (15th day of the 6th month)
Cost$0 under $250k; $900 and up
TaskTax return
FormForm 568
When (calendar-year LLC)March 15 (multi-member) or April 15 (single-member owned by a person)
CostReports the tax and fee; no extra charge listed
TaskStatement of Information
FormLLC-12
When (calendar-year LLC)Every 2 years in your 6-month window
Cost$20
TaskLocal license or tax
FormCity or county
When (calendar-year LLC)Usually yearly
CostVaries
| Task | Form | When (calendar-year LLC) | Cost |
|---|---|---|---|
| Annual LLC tax | FTB 3522 or Web Pay | By April 15 (15th day of the 4th month of the tax year) | $800 |
| LLC fee estimate | FTB 3536 | By June 15 (15th day of the 6th month) | $0 under $250k; $900 and up |
| Tax return | Form 568 | March 15 (multi-member) or April 15 (single-member owned by a person) | Reports the tax and fee; no extra charge listed |
| Statement of Information | LLC-12 | Every 2 years in your 6-month window | $20 |
| Local license or tax | City or county | Usually yearly | Varies |
If a due date falls on a weekend or holiday, the FTB says you have until the next business day.
What's the LLC fee?
The LLC fee is separate from the $800 tax. It's based on total income from California sources. The FTB lists:
Total California incomeUnder $250,000
LLC fee$0
Total California income$250,000 to $499,999
LLC fee$900
Total California income$500,000 to $999,999
LLC fee$2,500
Total California income$1,000,000 to $4,999,999
LLC fee$6,000
Total California income$5,000,000 or more
LLC fee$11,790
| Total California income | LLC fee |
|---|---|
| Under $250,000 | $0 |
| $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 and pay it by the 15th day of the 6th month of the current tax year with Form FTB 3536.
How do I keep my LLC compliant, step by step?
Mark your formation month. Find your "Date Filed" on the SOS Business Search. It sets your Statement of Information window.
Pay the $800 tax on time. Your first payment is due by the 15th day of the 4th month after you form. After that, it's due each year by the 15th day of the 4th month of your tax year.
Check the LLC fee. If California income may reach $250,000, estimate and pay by June 15 (calendar year).
File Form 568. File by the original due date for your LLC type. The FTB due dates page lists each type.
File your Statement of Information. The first one is due within 90 days of forming. After that, file every two years. The SOS window is six months long and ends on the last day of your formation month. Example from the SOS table: formed in March, file from October 1 through March 31.
Set up User Access. Effective August 1, 2026, the SOS says User Access is required to file a Statement of Information online. Set it up before your window opens.
Renew local licenses. City of Sacramento BOT and many city licenses renew yearly. The county General Business License runs 3 years.
What changes are coming to the $800 tax?
The FTB's "What's New" page says that under SB 122, LLCs and corporations will pay a $400 first-year tax for tax years beginning in 2027, 2028, and 2029. Today, the first-year exemption that applied in 2021 through 2023 has ended, so new LLCs pay the full $800 in their first year. Check the FTB page for details before you form.
What happens if I fall behind?
The SOS imposes a $250 penalty for a missing Statement of Information. The FTB collects it.
The SOS says not filing can also lead to suspension or forfeiture.
The FTB adds penalties and interest for late tax, fee, or return payments.
If you're behind, file and pay as soon as you can. A tax pro can help you get current.
Do I still need to file a BOI report?
No, if your LLC was formed in the United States. FinCEN's current rule exempts U.S. companies and U.S. persons from beneficial ownership reporting.
How long does it take?
TaskStatement of Information online
TimeOne sitting once User Access is set
TaskWeb Pay for the $800 tax
TimeA few minutes
TaskForm 568
TimeVaries; many owners use a tax pro
| Task | Time |
|---|---|
| Statement of Information online | One sitting once User Access is set |
| Web Pay for the $800 tax | A few minutes |
| Form 568 | Varies; many owners use a tax pro |
Want help building a simple compliance calendar? We'll go over the deadlines with you on a free Business Launch Audit.
This is general information, not legal or tax advice. Fees and rules change, so please check the linked official pages before you file or pay.
Questions people ask
When is the California LLC $800 annual tax due?
The FTB says it is due by the 15th day of the 4th month after the start of your tax year. For a calendar-year LLC after its first year, that is April 15. Use form FTB 3522 or Web Pay.
How often do I file a Statement of Information for an LLC?
Within 90 days of forming, then every two years during a six-month filing window based on the month you formed. The fee is $20. File an update anytime your information changes.
What happens if I miss the Statement of Information?
The FTB says the Secretary of State imposes a $250 penalty, which the FTB collects. The SOS says missing it can also lead to suspension or forfeiture.
When is Form 568 due?
It depends on how the LLC is taxed. For LLCs with more than one owner (taxed as partnerships), the FTB lists March 15 for calendar-year LLCs. For a one-owner LLC owned by a person, it lists April 15.
Does my LLC have to file a beneficial ownership (BOI) report?
Not if it was formed in the U.S. FinCEN says U.S. companies and U.S. persons are exempt from BOI reporting under its current rule.
We flag the California deadlines. A tax pro still signs off on the decision.
Book a free Launch AuditWords to know
LLC: Limited liability company. A business type that helps keep business debts separate from your personal money.
FTB: Franchise Tax Board. California's state income tax agency.
SOS: California Secretary of State. The office where you form an LLC or corporation.
Annual tax: The $800 California charges most LLCs and corporations each year, even with no profit.
Statement of Information: A short state form that keeps your business address and managers up to date.
Sources
- Due dates: businesses - Franchise Tax Board · ftb.ca.gov
- Limited liability company (LLC) - Franchise Tax Board · ftb.ca.gov
- Statements of Information - California Secretary of State · sos.ca.gov
- Beneficial Ownership Information - FinCEN · fincen.gov
This is general information for Sacramento and Northern California businesses. We are not attorneys or tax advisors, and this is not legal or tax advice. Check the official sources, and a local pro, before you act.