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Every California LLC must file the Annual Franchise Tax every year.
Form 3522:
“Limited Liability Company Tax Voucher”
Form 3522 is used to pay the $800 Annual Franchise Tax each year.
Download Form 3522: Visit the FTB Forms page.
- Click “Online”. Select the appropriate tax year.
- Select “Limited Liability Companies”.
- Click “Get Forms”.
- Look for Form 3522 and click the download link.
All LLCs in California must file Form 3522 and pay the $800 Annual Franchise Tax every year, regardless of revenue or activity. Said another way, there’s no way to avoid this fee.
First-Year Tax Due: From 2021 to 2023 there was a first-year tax waiver called Assembly Bill 85 (AB85), but it expired. Since 2024, every California LLC is required to pay the first year Annual Franchise Tax.
When is the California Annual Franchise Tax due?
We know that sounds like 4.5 months after your LLC is approved, but it’s actually 3.5 months.
For example: If your California LLC is approved in November, November is counted as “month 1”, so 4 “months” after that is February. And the 15th day would be February 15th.
So for example, if your LLC is approved in November of 2025, then your first $800 payment will be due by February 15th, 2026.
This $800 is paying for the 2025 tax year since the LLC existed from November to December.
Then, just two months later, you’ll owe another $800 payment, due by April 15th, 2026. This 2nd $800 payment is “going forward”, paying for the 2026 tax year.
That’s two back-to-back payments totaling $1,600.
We’ve mentioned our future file date attachment (that can be filed with your Articles of Organization) throughout our California LLC lessons, but we’ll mention it again here… just in case you’re reading this before you’ve formed your LLC.
So the back-to-back payments come into play if your LLC is approved late in the year (October, November, or December).
The trick to pushing that 2nd $800 payment ahead – again if forming your LLC late in the year – is to give your LLC a future file date of January 1st.
You can also just wait until the last week in December or sometime in January to submit your Articles of Organization to the state. Please note, if using a future file date, it can’t be more than 90 days ahead.
So it’s really the 1st and 2nd payments which can be a little tricky to figure out.
In summary, the first $800 is due 3.5 months after your LLC is approved. The 2nd $800 is due on April 15th. Then anytime April 15th rolls around again, you’ll owe another $800.
Form 3536:
“Estimated Fee for LLCs”
Form 3536 is used to pay an Estimated Fee for your California LLC if it will make more than $250,000 in annual gross receipts (total revenue).
If your LLC won’t earn that much in annual gross receipts (total revenue), then you don’t need to file Form 3536.
This fee is called “estimated” because you need to look over you LLC’s finances and see how much money has been made so far in the year. Then you need to forecast ahead and evaluate what your LLC’s annual gross receipts (total revenue) are likely to be.
Download Form 3536:
- Visit the FTB Forms page.
- Click “Online”.
- Select the appropriate tax year.
- Select “Limited Liability Companies”.
- Click “Get Forms”.
- Look for Form 3536 and click the download link.
This is first due by the “15th day of the 6th month” after your LLC is approved.
As we learned earlier, although that sounds like 6.5 months after your LLC is approved, it’s really 5.5 months after your LLC is approved.
For example: If your California LLC is approved in May of 2026, then May is “month 1”. And 6.5 months after that is October. And the 15th day would make that October 15th, 2026.
After that first due date, any future Estimated Fees must be paid and filed by June 15th each year.
Form 568:
“Limited Liability Company Return of Income”
All California LLCs must file a state-level tax return with the California Franchise Tax Board (FTB).
For most California LLCs, this state-level return will be Form 568, also known as a “Limited Liability Company Return of Income”.
You’ll file CA Form 568 if your LLC is taxed as a:
- Sole Proprietorship
- Partnership
- Qualified Joint Venture
However, LLCs taxed as Corporations file Form 100 or 100S instead:
- LLCs taxed as C-Corporations file Form 100.
- LLCs taxed as S-Corporations file Form 100S.
When is CA Form 568 due?
Due dates for California LLC tax returns are based on how your LLC is taxed by the IRS.
Form 568 (or 100 or 100S) will typically be due by March 15 or April 15 each year. However, the California Franchise Tax Board offers an automatic 6 or 7-month extension to file.
Having said that, this extension to file isn’t an extension to pay. The payment for Form 568 (or 100 or 100S) is still due by the initial due date (March 15 or April 15).
We explain which forms your LLC should file based on its tax classification, and when your return and payment are due in California LLC Form 568.
Finding a California Accountant
We strongly encourage you to work with an accountant and/or a tax attorney after you form an LLC in California. It’s also a good idea to speak with a few accountants before your LLC is even formed.
You see, unlike most states, where an LLC’s annual report is filed with the Secretary of State (and it’s a typical “fill-in-the-blank-and-update-your-contact-info” form), your California LLC’s “annual reports” are essentially tax filings (franchise tax, estimated fee, tax on income, and more) paid to the state’s tax authority, the Franchise Tax Board. Said another way, they are far more complicated!
So not only will an accountant help you file your federal, state, and local returns properly, but they’ll be available to discuss tax strategies, such as if and when it makes sense to have your LLC taxed as an S-Corp, among other things.
California Franchise Tax Board Contact Info
Hours:
8:00am – 5:00pm, Monday to Friday (Pacific Time)
Phone:
800-852-5711
Wait times:
Wait times can be quite long if you call during the middle of the day. We recommend waking up early and calling them at 7:00 a.m.
FTB chat:
CA.gov: Franchise Tax Board Live Chat
FTB homepage:
CA.gov: Franchise Tax Board
Information verified on October 27, 2026
Matt holds a Bachelor's Degree in business from Drexel University with a concentration in business law. He performs extensive research and analysis to convert state laws into simple instructions anyone can follow to form their LLC - all for free! Read more about Matt Horwitz and LLC University.