The short version
Paying the $800 late costs 5% plus 0.5% a month. Underpaying the June 15 LLC fee estimate adds 10% of the shortfall, unless you paid at least last year's fee.
- R&TC §§ 19132, 17942
- $800 annual tax due the 15th day of the 4th month
- Estimated LLC fee due June 15 (calendar year)
Last reviewed: October 30, 2026
The three dates every California LLC owes
The LLC fee is based on total California income: $900 ($250,000 to $499,999), $2,500 ($500,000 to $999,999), $6,000 ($1,000,000 to $4,999,999) and $11,790 ($5,000,000 or more) under R&TC § 17942. The $800 annual tax first-year clock is counted from the Secretary of State filing date.
| Date (calendar year) | What is due | Form |
|---|---|---|
| April 15 | $800 annual tax | FTB 3522 |
| June 15 | Estimated LLC fee | FTB 3536 |
| March 15 or April 15 | LLC return of income | Form 568 |
Estimate your FTB penalties
California LLC penalty estimate
Tax year 2026 estimate
Underpayment of estimate: $0.00 · Unpaid balance used: $800.00
| Estimated fee underpayment penalty (10%) | $0.00 | R&TC § 17942(d)(2) |
| Late payment penalty (5% + 0.5%/month, max 40 months) | $44.00 | R&TC § 19132 |
| Delinquent filing penalty (5%/month, max 25%) | $0.00 | R&TC § 19131 |
| Partnership LLC late return ($18 per member per month, max 12) | $0.00 | R&TC § 19172 |
$44.00
FTB generally applies the greater of the late-filing or late-payment penalty for the same period; your notice controls.
Interest not included. Interest also accrues at a rate set semiannually.
Worked example
An LLC with $620,000 of California income paid a $900 estimate on June 15. Last year's fee was $900, so the safe harbor applies and there is no 10% penalty. The remaining $1,600 of the $2,500 fee is still due by the return date.
If that $1,600 is paid 3 months late: 5% × $1,600 = $80, plus 0.5% × 3 × $1,600 = $24, for $104 plus interest.
| Line | Amount | Statute |
|---|---|---|
| 10% estimate penalty | $0 (safe harbor) | R&TC § 17942(d)(2) |
| Late payment: 5% of $1,600 | $80 | R&TC § 19132 |
| Late payment: 0.5% × 3 months | $24 | R&TC § 19132 |
| Total before interest | $104 |
Common traps
Common trap: Extension to file is not an extension to pay.
Common trap: Your first-year $800 clock starts the day SOS files your Articles.
Common trap: Unpaid balances can lead to FTB suspension (see the revivor guide).
How to fix it
- Pay the balance through FTB Web Pay.
- Request penalty relief for reasonable cause through the FTB penalty relief page; the FTB decides.
- Get a Certificate of Status to confirm your LLC's standing.
FAQ
Official sources
- Franchise Tax Board: Common penalties and fees
- Franchise Tax Board: FTB 1024 Penalty reference chart
- Franchise Tax Board: 2026 FTB 3536 instructions
- Franchise Tax Board: Limited liability company
- Franchise Tax Board: 2026 FTB 3522 instructions
- Franchise Tax Board: Penalty relief
Last reviewed: October 30, 2026
Corp USA is not a law firm and does not provide legal advice. Private information and filing service; not a government agency.