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: https://www.ftb.ca.gov/file/business/types/limited-liability-company/index.htmlOfficial source: https://www.ftb.ca.gov/file/business/types/corporations/index.htmlOfficial source: https://www.ftb.ca.gov/file/business/types/corporations/s-corporations.htmlVerified against the California Secretary of State and FTB on Oct 21, 2026
Corp USA is not a law firm and does not provide legal advice. Private information and filing service; not a government agency.
Start with the right question.
Start 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: https://www.ftb.ca.gov/file/business/types/limited-liability-company/index.htmlCount 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: https://www.ftb.ca.gov/file/business/types/limited-liability-company/index.htmlCheck 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: https://www.ftb.ca.gov/file/business/types/limited-liability-company/index.htmlYour 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.
Keep the requirements separate.
| Requirement | Verified detail / confirmation needed | Official authority |
|---|---|---|
| Default-taxed LLC | $800 annual tax; first payment by the 15th of month four from filing | Official source: https://www.ftb.ca.gov/file/business/types/limited-liability-company/index.html |
| New corporation | Generally no $800 minimum in first taxable year; income-based tax remains | Official source: https://www.ftb.ca.gov/file/business/types/corporations/index.html |
| General S corporation | 1.5% of California-source income; $800 minimum except eligible first year | Official source: https://www.ftb.ca.gov/file/business/types/corporations/s-corporations.html |
| Expired LLC exemption | Only tax years beginning 2021–2023 | Official source: https://www.ftb.ca.gov/file/business/types/limited-liability-company/index.html |
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: https://www.ftb.ca.gov/file/business/types/limited-liability-company/index.htmlNo. Secretary of State statements and FTB taxes are separate obligations.
Official source: California Secretary of State