California Business Portal

When is limited liability company (LLC) annual tax due?

LLCs classified as disregarded or as partnerships are subject to an $800 annual tax. This tax applies if they do business in California or the California Secretary of State accepts their Articles of Organization (LLC-1) or Application for Registration as a Foreign Limited Liability Company (LLC-5). LLCs organized or registered in California are subject to the annual tax even if they do not conduct business in California.

The annual tax is due on the 15th day of the 4th month after the tax year begins.

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