California LLC annual report & franchise tax deadlines 2026-2027
Every recurring California filing for LLCs, S corps and C corporations — due dates, fees and the official source for each. Last verified Oct 21, 2026.
LLC
| Report | Statement of Information (Form LLC-12) Confirmed on official page |
|---|---|
| Due | Every two years by the last day of the formation month (6-month filing window); first one within 90 days of formation |
| State fee | $20 |
| How often | biennial |
Corporation (C & S corp)
| Report | Statement of Information (Form SI-550) Confirmed on official page |
|---|---|
| Due | Every year by the last day of the incorporation month (6-month filing window); first one within 90 days |
| State fee | $25 |
| How often | annual |
Franchise & entity-level taxes
| Annual LLC tax (FTB 3522) llc | 15th day of the 4th month of the tax year (Apr 15 for calendar year) $800 Confirmed on official page |
|---|---|
| LLC fee estimate (FTB 3536) llc | 15th day of the 6th month of the current tax year (Jun 15) — only if CA total income is $250,000+ $900–$11,790 depending on CA income Confirmed on official page |
| Minimum franchise tax (Form 100 / 100S) corp, s corp | With the return: Apr 15 for C corps, Mar 15 for S corps (calendar year) $800 minimum (S corps: 1.5% of net income, $800 minimum); first-year exemption for new corporations Confirmed on official page |
State income & estimated tax
| Corporate income tax | Yes |
|---|---|
| C corp return | Apr 15 (Form 100) |
| Partnership / S corp return | Mar 15 (Form 100S and Form 568 for LLCs taxed as partnerships) |
| Corporate estimates | Apr 15, Jun 15, Sep 15, Dec 15 (30%/40%/0%/30%) |
General pattern — verify Calendar-year pattern; confirm with the revenue department.
Sales tax
CDTFA assigns monthly, quarterly or annual filing. Quarterly returns are due the last day of the month after the quarter; prepayments may be required.
General pattern — verify Your assigned frequency and due day appear in your state tax account.
IRS disaster postponements in California
No active IRS disaster postponements for California as of Oct 21, 2026. See all deadline changes.
Your California calendar
Add your formation month/year to date anniversary-based reports. Calendar-year filers; weekend and federal-holiday dates roll to the next business day.
Upcoming deadlines
Not tax advice — verify each date with the linked source. Fiscal-year filers' dates differ.
Tools that help you stay compliant
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California deadline FAQ
When is the California LLC annual report due?
Every two years by the last day of the formation month (6-month filing window); first one within 90 days of formation.
How much does the California LLC annual report cost?
State fee: $20.
When is the California corporation annual report due?
Every year by the last day of the incorporation month (6-month filing window); first one within 90 days. Fee: $25. S corporations file the same report as other corporations.
Does California have a franchise tax or annual LLC tax?
Yes — Annual LLC tax (FTB 3522): 15th day of the 4th month of the tax year (Apr 15 for calendar year) ($800); LLC fee estimate (FTB 3536): 15th day of the 6th month of the current tax year (Jun 15) — only if CA total income is $250,000+ ($900–$11,790 depending on CA income); Minimum franchise tax (Form 100 / 100S): With the return: Apr 15 for C corps, Mar 15 for S corps (calendar year) ($800 minimum (S corps: 1.5% of net income, $800 minimum); first-year exemption for new corporations).
When are California business income tax returns due?
C corporations: Apr 15 (Form 100). Pass-through entities (partnerships, S corps): Mar 15 (Form 100S and Form 568 for LLCs taxed as partnerships). These are general calendar-year patterns — confirm with the state revenue department.
How often do I file California sales tax?
CDTFA assigns monthly, quarterly or annual filing. Quarterly returns are due the last day of the month after the quarter; prepayments may be required.
What happens if I miss a California deadline?
Most states charge a late fee or penalty and interest, and an entity that keeps missing its annual report can lose good standing and eventually be administratively dissolved. Check the official source for the exact penalty and reinstatement steps.
Official sources
- https://www.sos.ca.gov/business-programs/business-entities/statements
- https://www.ftb.ca.gov
- https://www.ftb.ca.gov/file/business/types/limited-liability-company/index.html
- https://www.ftb.ca.gov/file/when-to-file/due-dates-business.html
- https://www.sos.ca.gov/business-programs/business-entities/forms/limited-liability-companies-california-domestic
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?sectionNum=19141.&lawCode=RTC
- http://www.sos.ca.gov/business-programs/business-entities/faqs#suspension
- https://www.sos.ca.gov/business-programs/business-entities/forms/corporations-california-domestic
- https://www.sos.ca.gov/business-programs/business-entities/forms/corporations-statement-information
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?sectionNum=2205.&lawCode=CORP
Federal dates: IRS Publication 509. Disaster relief: IRS tax relief in disaster situations.
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