A California LLC generally owes an $800 annual tax, even in its first year today. Its first payment is due on the 15th day of the fourth month from its SOS filing date. Newly incorporated corporations generally have a first-taxable-year exception to the $800 minimum, but not to income-based tax.
Official source: California Franchise Tax BoardOfficial source: California Legislative InformationOfficial source: California Franchise Tax BoardVerified against the California Secretary of State and FTB on Oct 21, 2026
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Start with the right question.
Separate payment vouchers, returns and elective tax
FTB Form 3522 pays the $800 LLC annual tax; Form 3536 pays an estimated LLC income fee by the 15th day of the sixth taxable-year month; Form 568 is the LLC Return of Income. Eligible pass-through entities may elect the 9.3% PTE tax on qualified net income, paid using Form 3893 and elected using Form 3804. Review eligibility, owner credits and current-year payment rules; it is not automatic tax savings.
Official source: California Franchise Tax BoardCheck the 15-day short-year rule
R&TC § 17946: an LLC with a taxable year of 15 days or less and no California business during that year is exempt from the annual LLC tax for that short period. For a calendar-year LLC, December 17–31 is 15 days inclusive. This is not a general first-year exemption and does not waive all filing obligations.
Official source: California Legislative InformationReview PTE eligibility separately
The elective PTE tax is 9.3% of qualified net income with an owner-credit mechanism. Form 3893 is the payment voucher; Form 3804 makes the election with a timely original return. Review current-year prepayment and credit rules with a tax adviser.
Official source: California Franchise Tax BoardStart with the tax classification
The legal entity and its tax treatment both matter. This path calculates the standard first annual-tax date for an LLC taxed as a disregarded entity or partnership. An LLC electing corporate taxation needs the corporation tax rules instead; do not assume its default LLC tax treatment continues.
Official source: California Franchise Tax BoardCount the filing month as month one
FTB’s example: an LLC registered June 18 has its first $800 payment due September 15. Later payments are due on the 15th day of the fourth month of the taxable year; a calendar-year business generally uses April 15. The date tool shows the nominal date, before weekend or holiday adjustments.
Official source: California Franchise Tax BoardCheck exceptions without assuming one
The temporary general first-year exemption covered tax years beginning in 2021–2023 only. FTB separately describes relief for qualifying short-form cancellation within one year; eligibility is not automatic. A new corporation’s minimum-tax exception does not eliminate income-based tax.
Official source: California Franchise Tax BoardYour preparation checklist
- Confirm legal entity and tax classification
- Use the actual SOS filing date, not a proposed start date
- Calendar the first payment and later taxable-year dates
- Check any exception with FTB before relying on it
First $800 due date
First $800 due date
Select your filing date to generate the standard first payment date.
For subsequent LLC years, use the 15th day of the fourth month of your taxable year. This tool does not assess short-form cancellation relief or other special exceptions.
FTB Form 3522 pays the $800 LLC annual tax; Form 3536 pays an estimated LLC income fee by the 15th day of the sixth taxable-year month; Form 568 is the LLC Return of Income. Eligible pass-through entities may elect the 9.3% PTE tax on qualified net income, paid using Form 3893 and elected using Form 3804. Review eligibility, owner credits and current-year payment rules; it is not automatic tax savings.
Official source: California Franchise Tax BoardR&TC § 17946: an LLC with a taxable year of 15 days or less and no California business during that year is exempt from the annual LLC tax for that short period. For a calendar-year LLC, December 17–31 is 15 days inclusive. This is not a general first-year exemption and does not waive all filing obligations.
Official source: California Legislative InformationOfficial source: California Franchise Tax BoardKeep the requirements separate.
| Requirement | Verified detail / confirmation needed | Official authority |
|---|---|---|
| FTB Forms 3522 / 3536 / 568 | FTB Form 3522 pays the $800 LLC annual tax; Form 3536 pays an estimated LLC income fee by the 15th day of the sixth taxable-year month; Form 568 is the LLC Return of Income. Eligible pass-through entities may elect the 9.3% PTE tax on qualified net income, paid using Form 3893 and elected using Form 3804. Review eligibility, owner credits and current-year payment rules; it is not automatic tax savings. | Official source: California Franchise Tax Board |
| 15-day short taxable year / R&TC § 17946 | R&TC § 17946: an LLC with a taxable year of 15 days or less and no California business during that year is exempt from the annual LLC tax for that short period. For a calendar-year LLC, December 17–31 is 15 days inclusive. This is not a general first-year exemption and does not waive all filing obligations. | Official source: California Legislative Information |
| PTE elective tax / Form 3893 | Eligible entities: 9.3% of qualified net income; Form 3893 payment voucher, Form 3804 election, owner credit rules and current-year prepayment conditions. AB 150 introduced the program; later legislation governs current years. | Official source: California Franchise Tax Board |
| Default-taxed LLC | $800 annual tax; first payment by the 15th of month four from filing | Official source: California Franchise Tax Board |
| New corporation | Generally no $800 minimum in first taxable year; income-based tax remains | Official source: California Franchise Tax Board |
| General S corporation | 1.5% of California-source income; $800 minimum except eligible first year | Official source: California Franchise Tax Board |
| Expired LLC exemption | Only tax years beginning 2021–2023 | Official source: California Franchise Tax Board |
Carry the decision forward.
Corp USA is not a law firm and does not provide legal advice. State fees are pass-through. Service fees and taxes are separate. Review the order price before payment.
Before your next step
Generally no. The temporary exemption has expired; assess any separate exception with FTB.
Official source: California Franchise Tax BoardNo. Secretary of State statements and FTB taxes are separate obligations.
Official source: California Secretary of State