Deadline for CA LLC Fee is June 17
Generally, Limited Liability Companies must pay the annual LLC fee if it is organized, doing business, or registered in California and has a total income from all sources derived from or attributable to California of at least $250,000.
California income for LLC fee purposes is gross income plus the cost of goods sold, that are paid or incurred in connection with the trade or business of the taxpayer.
For calendar year LLCs, the estimated LLC fee is due by the 15th day of the 6th month. For 2024, payment may be accepted by June 17, as June 15 falls on a Saturday.
For fiscal year LLCs, the estimated fee is due on the 15th day of the sixth month of the current taxable year.
LLC fee by total rounded income
Total California income rounded to the nearest whole dollar with fee amount :
$250,000 - $499,999: $900
$500,000 - $999,999 : $2,500
$1,000,000 - $4,999,999: $6,000
$5,000,000 or more : $11,790
LLCs should use Form 3536, Estimated Fee for LLCs, to make their estimated fee payments. LLCs can also use our Web Pay feature to make their estimated fee payment.
If the payment is less than the amount owed, we will assess a 10% penalty on the underpaid fee. The underpaid amount is the difference between the total amount of the LLC fee due for the taxable year, less the estimated fee paid on or before the estimated fee due date. An LLC may also be subject to a late payment penalty for the same tax year. For more information review Common Penalties and Fees.
The penalty will not be imposed if the LLC’s estimated fee payment is equal to or greater than the prior year’s LLC fee. For purposes of whether the LLC estimate fee penalty applies, there is no requirement that the prior tax year be a full 12 months.
Visit the State of California Franchise Tax Board for further information.
Disclaimer: This article is for informational and educational purposes only and does not constitute legal tax advice. Advanced Tax Solutions is not liable or responsible for any damages resulting from or related to your use of this information. It is your responsibility to refer to official IRS documentation for information regarding any tax laws or tax information shown here.
