California LLC annual filing requirements

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California LLC Annual Filing Requirements

This guide summarizes common ongoing California compliance filings for a California limited liability company (LLC). Requirements can vary based on your LLC’s facts (e.g., income level, business activities, and whether you have employees). Always confirm details with official California sources.

Summary Table

What Who When Cost Penalties
Statement of Information (Form LLC-12) All California LLCs (including foreign LLCs registered in CA) Every 2 years (biennial). Due by the end of the anniversary month of formation/registration (and an initial filing shortly after formation/registration). Check official state source. Late penalties may apply; check official state source.
CA LLC Annual Franchise Tax Most California LLCs doing business in CA Typically due annually; specific due dates depend on the LLC’s tax year and circumstances. Check official state source. Penalties and interest may apply for late payment; check official state source.
LLC Fee (based on income) LLCs with California total income above certain thresholds Generally due annually; timing depends on tax year and required estimated payments. Check official state source. Penalties and interest may apply; check official state source.
Tax return filing (e.g., CA Form 568 for LLCs) LLCs required to file in California Annually; due date depends on tax year and entity classification. Check official state source. Late filing penalties may apply; check official state source.

What Must Be Filed

  • Statement of Information (Form LLC-12) with the California Secretary of State. This updates key company information such as the LLC’s addresses, managers/members, and agent for service of process (as applicable).

  • California LLC tax filings and payments with the California Franchise Tax Board (FTB), which commonly include the annual franchise tax and an LLC return (and may include an additional LLC fee depending on income).

  • Other filings that may apply (not “annual LLC filings” but often ongoing) such as payroll tax filings if you have employees, local business license renewals, and industry permits. Check official state source.

Deadlines

  • Statement of Information (LLC-12): Generally due every two years by the end of your LLC’s anniversary month (based on formation/registration date). California also requires an initial Statement of Information shortly after formation/registration. Check official state source for the initial filing window.

  • Franchise Tax / LLC tax return: Due dates depend on your LLC’s tax year and tax classification. Check official state source.

  • LLC Fee (if applicable): Often involves annual reporting and may require estimated payments depending on circumstances. Check official state source.

Fees

  • Statement of Information (LLC-12) filing fee: Check official state source.

  • California LLC annual franchise tax: Check official state source.

  • LLC fee based on income (if applicable): Check official state source.

  • Other potential costs: Registered agent service fees (if you use a service provider), local business license renewal fees, and penalties/interest for late filings or payments. Amounts vary; check official state source.

Penalties if Late

  • Late Statement of Information: California may assess late penalties and the Secretary of State may suspend or forfeit an LLC’s powers, rights, and privileges if compliance issues persist. Check official state source.

  • Late franchise tax/LLC fee/tax return: The FTB may assess penalties and interest for late filing and/or late payment, and may suspend the LLC for noncompliance. Check official state source.

  • Practical impact: Suspension/forfeiture can limit your ability to legally do business in California, maintain lawsuits, or obtain financing until revived. Check official state source.

Official Source Links

FAQ

  • 1) Is California LLC compliance “annual” or “biennial”? California LLCs commonly have annual tax obligations (FTB) but a biennial Statement of Information requirement (Secretary of State). Your situation may include other annual local renewals. Check official state source.

  • 2) Do foreign (out-of-state) LLCs registered in California have to file the Statement of Information? Generally, yes—foreign LLCs registered to do business in California typically must file the Statement of Information on the required schedule. Check official state source.

  • 3) What happens if I don’t pay the franchise tax or file required returns? California may impose penalties and interest and can suspend/forfeit the LLC’s powers, rights, and privileges. Reinstatement usually requires resolving back filings and payments. Check official state source.

  • 4) Do I need to file anything if my California LLC had no activity? Some obligations may still apply even if there was no business activity (for example, certain minimum taxes or information filings). Rules can be fact-specific. Check official state source.

  • 5) Where do I file the Statement of Information and pay LLC taxes? The Statement of Information is filed with the California Secretary of State. Franchise tax payments and LLC tax returns are handled through the California Franchise Tax Board. Check official state source.

Next Step

Get a personalized compliance checklist (coming soon).

Legal disclaimer: This content is for general informational purposes only and does not constitute legal, tax, or accounting advice. Laws and agency guidance change, and requirements vary based on individual facts. Consult qualified counsel or a tax professional and verify details with the California Secretary of State, California Franchise Tax Board, and other applicable agencies.

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