2026 Filing Calendar — Quick Reference
Here’s every California LLC filing deadline for 2026 at a glance. Bookmark this table and check it quarterly.
| Date | What’s Due | Filed With | Conditional? |
|---|---|---|---|
| Mar 15 | Form 568 (multi-member LLCs) | Franchise Tax Board | Multi-member only |
| Apr 15 | Annual $800 Franchise Tax | FTB (Form 3522) | All LLCs — mandatory |
| Apr 15 | Form 568 (single-member LLCs) | Franchise Tax Board | Single-member only |
| Apr 30 | EDD Payroll Tax Return — Q1 | Employment Development Dept | Only if employees |
| Jun 15 | Estimated LLC Income Fee | FTB (Form 3536) | Only if CA income > $250K |
| Jul 31 | EDD Payroll Tax Return — Q2 | Employment Development Dept | Only if employees |
| Oct 31 | EDD Payroll Tax Return — Q3 | Employment Development Dept | Only if employees |
| Jan 31, 2027 | EDD Payroll Tax Return — Q4 | Employment Development Dept | Only if employees |
| Biennial | Statement of Information (Form LLC-12) | Secretary of State | All LLCs — every 2 years |
Formation fee: $70 · Annual franchise tax: $800 · Statement of Information: $20 biennial · LLC fee: $900–$11,790 (if CA income > $250K) · Late SOI penalty: $250
1. Forming a California LLC
Articles of Organization
To form a California LLC, you file Articles of Organization with the California Secretary of State. As of 2026, this is done online only through BizFile Online.
| Item | Details |
|---|---|
| Filing Fee | $70 (mandatory, no waivers) |
| Processing Time | ~2–3 business days online |
| Filing Portal | BizFile Online |
| Name Requirements | Must include “LLC,” “L.L.C.,” or “Limited Liability Company” |
| Management | Choose member-managed or manager-managed |
What’s Required in the Articles
- LLC name (with proper suffix)
- Purpose (may state “any lawful purpose”)
- Agent for Service of Process (name + CA street address for individual; name only for registered corporate agent)
- Management structure (member-managed or manager-managed)
- Organizer’s name and address
Operating Agreement
California is one of the few states that legally requires an operating agreement (CA Corporations Code § 17701.10(a)). It does not need to be filed with the state, but certain provisions — fiduciary duty modifications, indemnification — must be in writing with informed member consent.
Registered Agent (Agent for Service of Process)
| Requirement | Details |
|---|---|
| Who qualifies | California resident (individual) OR a registered 1505 corporate agent |
| Address | Must be a physical CA street address (no P.O. boxes) |
| Availability | Must be available during normal business hours |
| Self-representation | LLCs cannot serve as their own agent in California |
| To change agent | File/update Statement of Information (no separate form needed) |
2. Franchise Tax & LLC Income Fee
Annual Franchise Tax ($800 Minimum)
Every LLC organized or doing business in California owes an $800 minimum annual franchise tax — even if the LLC has no income, is losing money, or is completely inactive. This tax continues to accrue until the LLC is formally cancelled with both the Secretary of State and the Franchise Tax Board.
| Item | Details |
|---|---|
| Amount | $800/year — flat minimum, no exceptions in 2026 |
| First-year due date | 15th day of 4th month after formation |
| Subsequent years | April 15 annually (calendar-year LLCs) |
| Form | FTB 3522 (LLC Tax Voucher) |
| AB 85 waiver | Expired after 2023 — no first-year exemption in 2026 |
| Agency | Franchise Tax Board (FTB) |
The AB 85 first-year franchise tax waiver expired after 2023. As of 2026, all California LLCs owe $800 from year one. Budget at least $870 for your first year ($70 formation + $800 tax).
LLC Income-Based Fee (Form FTB 3536)
LLCs with California-source income exceeding $250,000 owe an additional annual fee on top of the $800 franchise tax:
| Total CA Income | Annual LLC Fee |
|---|---|
| $0 – $249,999 | $0 |
| $250,000 – $499,999 | $900 |
| $500,000 – $999,999 | $2,500 |
| $1,000,000 – $4,999,999 | $6,000 |
| $5,000,000+ | $11,790 |
The estimated LLC fee (Form 3536) is due by June 15 for calendar-year LLCs. If you underestimate, a 10% penalty applies on the underpayment amount. Safe harbor: pay at least the prior year’s total fee.
LLC Return of Income (Form 568)
| LLC Type | Due Date | Extension |
|---|---|---|
| Multi-member (partnership) | March 15 | Automatic 7-month extension to file (NOT to pay) |
| Single-member (disregarded) | April 15 | Automatic 7-month extension to file (NOT to pay) |
Who files: All California LLCs classified as partnerships or disregarded entities must file Form 568 with the Franchise Tax Board annually.
3. Statement of Information (Form LLC-12)
Overview
The Statement of Information reports your LLC’s current addresses, managers/members, and agent for service of process to the Secretary of State. It is separate from your tax filings.
| Item | Details |
|---|---|
| Form | LLC-12 |
| Initial filing | Within 90 days of formation |
| Subsequent filings | Every 2 years (biennial), by last day of anniversary month |
| Fee | $20 |
| Grace period | 60 days after due date |
| Late penalty | $250 after grace period |
| Filing method | Online via BizFile Online |
Required Information
- Principal business address
- Mailing address
- Names and addresses of all managers (if manager-managed) or members (if member-managed)
- Agent for service of process name and address
- Type of business
The initial Statement of Information is due within 90 days of formation. This is one of the most commonly missed deadlines for new California LLCs. After the 60-day grace period, the Secretary of State charges a $250 penalty.
4. California Sales Tax
Overview
California imposes a statewide base sales tax rate of 7.25% (the highest state base rate in the U.S.). Local add-ons can bring the combined rate up to approximately 10.75% in some jurisdictions. Sales tax is collected by permit holders and remitted to the California Department of Tax and Fee Administration (CDTFA).
Seller’s Permit
| Item | Details |
|---|---|
| Required if | Your LLC sells or leases tangible personal property subject to sales tax |
| Cost | Free (no charge for the permit), but a security deposit may be required |
| Registration | Online via CDTFA or in person |
| Key note | California has no statewide general business license — but a seller’s permit is required for taxable sales |
California does not have a statewide business license, but many cities and counties require their own business license or permit. Use CalGold to look up requirements for your specific location and industry.
5. Employer Obligations
EDD and workers’ comp obligations only apply if your LLC has employees. Solo owner-operators with no employees can skip this section.
EDD Registration
If your LLC pays $100 or more in wages in a calendar quarter, you must register with the Employment Development Department (EDD) within 15 days.
California Payroll Tax Rates (2026)
| Tax | Rate | Who Pays | Wage Base |
|---|---|---|---|
| UI (Unemployment Insurance) | 1.5%–6.2% (new employers: 3.4%) | Employer | $7,000/employee/year |
| ETT (Employment Training Tax) | 0.1% | Employer | $7,000/employee/year |
| SDI (State Disability Insurance) | 1.3% | Employee (withheld) | All wages (no cap since 2024) |
| PIT (Personal Income Tax) | Progressive brackets | Employee (withheld) | Per withholding tables |
Quarterly Filing Schedule
Employers file quarterly returns (Forms DE 9 and DE 9C) by the last day of the month following each quarter:
| Quarter | Reporting Period | Due Date |
|---|---|---|
| Q1 | January – March | April 30, 2026 |
| Q2 | April – June | July 31, 2026 |
| Q3 | July – September | October 31, 2026 |
| Q4 | October – December | January 31, 2027 |
Workers’ Compensation Insurance
California requires workers’ compensation insurance for any LLC with one or more employees. This is significantly stricter than many states.
| Item | Details |
|---|---|
| Required | Any LLC with 1+ employees — mandatory |
| Penalty for non-compliance | Criminal misdemeanor (CA Labor Code § 3700.5) |
| Exemptions | Single-member LLCs with no employees; LLC members may self-exclude with proper waiver |
| Agency | Division of Workers’ Compensation (DWC), Dept of Industrial Relations |
Unlike Texas, where workers’ comp is optional, California treats failure to carry workers’ comp as a criminal offense. If you hire even one employee, get coverage immediately.
6. Penalties & Suspension
Franchise Tax Board Penalties
| Violation | Penalty |
|---|---|
| Late filing (Form 568) | $18/member/month, up to 12 months |
| Late payment of tax | 5%/month of unpaid tax, up to 25% |
| Failure to file after demand | $2,000 per entity per year |
| Estimated fee underpayment (Form 3536) | 10% of underpayment amount |
| Interest | Quarterly rate set by FTB (based on federal rate) |
Secretary of State Penalties
| Violation | Penalty |
|---|---|
| Late Statement of Information | $250 (after 60-day grace period) |
| Continued non-filing | Suspension or forfeiture of LLC |
Suspension & Forfeiture
The FTB can suspend your LLC for non-payment of the $800 franchise tax or unfiled returns. A suspended LLC:
- Cannot conduct business in California
- Cannot defend lawsuits or enforce contracts
- Cannot maintain good standing
- Cannot file documents with the Secretary of State
To revive: file all delinquent returns, pay all taxes + penalties + interest, and obtain a Certificate of Revivor from the Franchise Tax Board. This can take 4–8 weeks.
7. Dissolution & Cancellation
Process
- Vote to dissolve — all members vote (or per operating agreement terms)
- Wind up affairs — pay debts, distribute remaining assets, close accounts
- File Certificate of Cancellation — Form LLC-4/7 with Secretary of State
- File final Form 568 with FTB and pay the final $800 franchise tax
- Request tax clearance from FTB
| Item | Details |
|---|---|
| Form | LLC-4/7 (Certificate of Cancellation) |
| Fee (by mail) | $0 |
| Fee (in person) | $15 counter drop-off fee |
| Mail to | Secretary of State, P.O. Box 944228, Sacramento, CA 94244-2280 |
| In person | 1500 11th Street, 3rd Floor, Sacramento, CA 95814 |
| Non-unanimous dissolution | File Certificate of Dissolution (Form LLC-3) first, then LLC-4/7 |
The $800 annual franchise tax continues to accrue until you formally cancel with both the Secretary of State and the Franchise Tax Board. Merely ceasing operations is not enough.
8. Annual Filing Calendar Summary
A consolidated view of every obligation and deadline for a California LLC in 2026:
| Deadline | Obligation | Form / Action | Filed With |
|---|---|---|---|
| Within 90 days of formation | Initial Statement of Information | LLC-12 ($20) | Secretary of State |
| 15th of 4th month after formation | First-year $800 franchise tax | FTB 3522 | Franchise Tax Board |
| Mar 15 | Form 568 (multi-member) | Form 568 | Franchise Tax Board |
| Apr 15 | Annual $800 franchise tax | FTB 3522 | Franchise Tax Board |
| Apr 15 | Form 568 (single-member) | Form 568 | Franchise Tax Board |
| Apr 30 | EDD Payroll Tax Q1 | DE 9 / DE 9C | Employment Development Dept |
| Jun 15 | Estimated LLC Fee | FTB 3536 | Franchise Tax Board |
| Jul 31 | EDD Payroll Tax Q2 | DE 9 / DE 9C | Employment Development Dept |
| Oct 31 | EDD Payroll Tax Q3 | DE 9 / DE 9C | Employment Development Dept |
| Jan 31, 2027 | EDD Payroll Tax Q4 | DE 9 / DE 9C | Employment Development Dept |
| Biennial | Statement of Information | LLC-12 ($20) | Secretary of State |
| As needed | Registered agent changes | Update via SOI filing | Secretary of State |
Foreign LLCs (Out-of-State LLCs Doing Business in CA)
| Item | Details |
|---|---|
| Form | Application to Register a Foreign LLC (Form LLC-5) |
| Fee | $70 |
| Requirement | Certificate of Good Standing from home state (less than 6 months old) |
| Must designate | California registered agent |
| Must file | Initial SOI within 90 days, then biennially ($20) |
| Must pay | $800 annual franchise tax + file Form 568 |
Beneficial Ownership Information (BOI)
Federal: Domestic LLCs are exempt from FinCEN BOI reporting as of March 26, 2025.
California state-level (SB 1201): Passed the CA Senate in May 2024 but stalled in the Assembly — not yet law as of March 2026. If enacted, it would require beneficial ownership disclosure in the Statement of Information. Monitor for updates.
Frequently Asked Questions
-
Every California LLC owes an $800 minimum annual franchise tax, due April 15. If your California-source income exceeds $250,000, you also owe an LLC income fee ranging from $900 to $11,790. Plus a $20 biennial Statement of Information. Budget at least $820 per year even with zero revenue.
-
No. The AB 85 first-year waiver expired after tax year 2023. As of 2026, all California LLCs owe the $800 franchise tax from their first year, due on the 15th day of the 4th month after formation.
-
The Statement of Information (Form LLC-12) reports your LLC’s current addresses, managers/members, and agent for service of process. The initial filing is due within 90 days of formation, then every 2 years by the last day of your anniversary month. Fee is $20, with a $250 late penalty after the 60-day grace period.
-
Yes. California requires workers’ comp for any LLC with one or more employees. Failure to carry coverage is a criminal misdemeanor under CA Labor Code § 3700.5. Single-member LLCs with no employees are generally exempt.
-
A suspended LLC cannot conduct business, defend lawsuits, maintain good standing, or enforce contracts. To revive, file all delinquent returns, pay all taxes + penalties + interest, and obtain a Certificate of Revivor from the FTB. This process can take 4–8 weeks.
-
Vote to dissolve, wind up affairs, file a Certificate of Cancellation (Form LLC-4/7) with the Secretary of State (free by mail), file a final Form 568 with FTB, pay the final $800 franchise tax, and request tax clearance. The $800 tax continues to accrue until you formally cancel.
Sources
Formation & Compliance
Taxes & Fees
Get a quarterly compliance reminder in your inbox — free, no spam.
Sign Up for Reminders