In California, LLCs must file and pay taxes with the Franchise Tax Board (FTB) and submit a Statement of Information to the Secretary of State (SOS). The exact filings depend on whether the LLC is domestic (formed in California), foreign (formed out of state), or single-member.
| Form/Filing | Agency | Frequency | Details |
|---|---|---|---|
| Articles of Organization (Form LLC-1) | Secretary of State | Initial (at formation) | Registers your LLC and formalizes your business in the state. The filing fee is $70. |
| Statement of Information (Form LLC-12) | Secretary of State | Initial (within 90 days of formation) | Provides the state with key information like the LLC’s address and registered agent. The initial filing fee is $20. |
| Annual Franchise Tax | Franchise Tax Board | Initial (by the 15th day of the 4th month after formation) | A minimum $800 tax required for all LLCs doing business in California. This is due even if the LLC is not active and generates no income. |
| Form/Filing | Agency | Frequency | Details |
|---|---|---|---|
| Biennial Statement of Information (Form LLC-12) | Secretary of State | Every two years | Updates the state on the LLC’s contact information, managers, and registered agent. The filing period is a six-month window ending on the anniversary month of formation. A $250 penalty applies for late filings. |
| Annual Tax (Form FTB 3522) | Franchise Tax Board | Annual | An $800 minimum tax due each year, regardless of the LLC’s revenue. The payment is due by the 15th day of the 4th month of the tax year. |
| Limited Liability Company Return of Income (Form 568) | Franchise Tax Board | Annual | This is the primary tax return for LLCs that are treated as partnerships or disregarded entities for tax purposes. Filing due dates vary based on the LLC’s tax classification. |
| Annual LLC Fee (Form FTB 3536) | Franchise Tax Board | Annual | An additional fee based on the LLC’s total annual income derived from California, applicable only if income exceeds $250,000. |
| Payroll and Sales Taxes | EDD and CDTFA | Varies | If your LLC has employees, you must register with the Employment Development Department (EDD) for payroll taxes. If you sell taxable goods or services, you must register with the California Department of Tax and Fee Administration (CDTFA) for a seller’s permit. |
This is a general overview of the filings for LLCs in California. Specific tax situations can vary significantly. You should always consult with a qualified tax professional or legal advisor for personalized advice.
