What does a California LLC file each year?
| Obligation | Agency | Amount | Due |
|---|---|---|---|
| Statement of Information | Secretary of State | $20 | Every two years, in the window ending with the formation month |
| Annual LLC tax | Franchise Tax Board | $800 | 15th day of the 4th month of the tax year, on Form 3522 |
| Estimated LLC fee | Franchise Tax Board | Based on gross receipts | 15th day of the 6th month, on Form 3536 |
| Form 568 return | Franchise Tax Board | Reports the tax and fee | April 15 for single-member LLCs, March 15 for LLCs taxed as partnerships, for calendar years |
How does the Statement of Information work?
The first is due within 90 days of formation. After that, it is due every two years during a filing window made up of the LLC's formation month and the five months before it. It updates the addresses, managers or members, registered agent and a short business description. File online through bizfile Online. A late or missing statement can bring a $250 penalty and, eventually, suspension.
When is the $800 tax paid?
By the 15th day of the 4th month of each tax year, including the first. An LLC formed in June 2026 pays its first $800 by October 15, 2026, and then by April 15 each year. It is due whether or not the LLC has income or traded at all.
What is the LLC fee?
| Total California gross receipts | LLC fee |
|---|---|
| Under $250,000 | None |
| $250,000 to $499,999 | $900 |
| $500,000 to $999,999 | $2,500 |
| $1,000,000 to $4,999,999 | $6,000 |
| $5,000,000 or more | $11,790 |
The fee is estimated and paid by the 15th day of the 6th month, with an underpayment penalty if the estimate is too low.
What happens if you miss them?
Penalties and interest, then suspension by the Franchise Tax Board or forfeiture by the Secretary of State. A suspended LLC loses the right to do business and to defend itself in California courts until revived. See reinstating a dissolved LLC.
What does a first-year calendar look like?
Form the LLC
For example, in June 2026.
Statement of Information
Within 90 days, so by early September 2026.
First $800 tax
By October 15, 2026.
Form 568 for 2026
By April 15, 2027 for a single-member LLC, with the 2027 $800 tax due the same day.
For forming a California LLC, see how to form an LLC in California.
Want your California filings handled?
We file your Statement of Information, pay your $800 tax and LLC fee, and prepare Form 568 each year.
Questions people ask
When is the California LLC Statement of Information due?
Within 90 days of formation, then every two years in a window of the formation month and the five months before it.
When is the California $800 LLC tax due?
By the 15th day of the 4th month of each tax year, including the first year.
What is the California LLC fee?
An extra fee from $900 to $11,790 once California gross receipts reach $250,000.
Does a single-member California LLC file Form 568?
Yes, by April 15 for calendar-year LLCs.
Sources
Every fee, date and rule on this page was taken from these official and primary sources.
- California Secretary of State: bizfile Online
- California Revenue and Taxation Code sections 17941 and 17942
- California Corporations Code section 17702.09: Statement of Information
- IRS: Employer identification number
Rules and fees change. If you are reading this long after September 30, 2026, confirm the figures with the source before you rely on them.
Related guides
More in State annual filings
This guide is general information. It is not tax or legal advice for your situation.