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California LLC tax and Form 568 records
California LLC paperwork can involve an annual tax, an income-based fee and an information return. Keep those obligations separate in your records so the CPA can identify what was paid, what period it covers and what remains to be reviewed.
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General information, not legal or tax advice.
Identify the annual tax payment
FTB states that an LLC organized or doing business in California must pay an $800 annual tax, even while not conducting business, until cancellation. The first-year exemption applied only to taxable years beginning on or after January 1, 2021 and before January 1, 2024. Do not assume a new LLC still receives that exemption.
Sources: FTB - Limited Liability Company
Distinguish the tax voucher from the fee estimate
FTB 3522 is the annual tax voucher. The payment is due by the 15th day of the 4th month, measured from the SOS filing date in the first year and from the taxable year in subsequent years. The estimated LLC fee uses FTB 3536 and is due by the 15th day of the 6th month of the current tax year.
Sources: FTB - Limited Liability Company; FTB - 2025 LLC Tax Booklet (568)
Prepare the income records behind the LLC fee
FTB lists fee bands of $900 for California income from $250,000 to $499,999; $2,500 from $500,000 to $999,999; $6,000 from $1,000,000 to $4,999,999; and $11,790 at $5,000,000 or more. Give your CPA the income detail needed to determine the applicable amount rather than using the bank balance.
Sources: FTB - Limited Liability Company
Let ownership determine the return calendar
The cited Form 568 booklet gives the 15th day of the 3rd month after year-end for partnership-classified LLCs and single-member LLCs owned by pass-through entities. Other single-member LLCs use the 15th day of the 4th month after the owner’s taxable year closes. Have the CPA confirm the return calendar for your ownership structure.
Sources: FTB - 2025 LLC Tax Booklet (568)
Document the PTE election discussion
The PTE elective tax rate is 9.3% of qualified net income. The extension covers taxable years beginning on or after January 1, 2026 and before January 1, 2031. The election is made on a timely filed original return with FTB 3804. Keep the CPA’s election decision and payment instructions with the entity records.
Sources: LLC records and FTB guidance
Prepare a cleaner LLC handoff to your CPA
Tidwell reconciles business activity and organizes payment records. Your CPA handles income tax returns, elections and entity-specific tax decisions.