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CA
ftb.ca.gov › file › business › types › limited-liability-company › index.html
Limited liability company - Franchise Tax Board - CA.gov
The annual tax payment is due with LLC Tax Voucher (FTB 3522). Online · Bank account (Web Pay) Credit card · Mail · Franchise Tax Board PO Box 942857 Sacramento CA 94257-0631 · Use FTB 3522 when paying by mail.
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CA
webapp.ftb.ca.gov › webpay › help › llc
Web Pay | LLC Payment Types | California Franchise Tax Board
The $800 annual tax is due on or before the 15th day of the 4th month after the beginning of the taxable year. Select this payment if you are making an Estimated Fee Payment · For taxable years beginning on or after January 1, 2009, the LLC fee is due on or before the 15th day of the 6th month ...
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CA
ftb.ca.gov › pay › index.html
Pay | FTB.ca.gov
All of FTB’s payment options are described on our payment options page. Your FTB account balance is subject to accruing interest and applicable penalties until paid in full. ... This link will take you to an external website that FTB does not own or control. We are not responsible for the privacy practices or content of the external site. If you proceed, you are subject to the privacy practices of the new site. ... This Google™ translation feature, provided on the Franchise Tax Board ...
People also ask

What is franchise tax fee in California?

The California franchise tax fee is an annual tax paid by state-registered business entities and foreign business entities doing business in the state. It’s a tax on the privilege of doing business in California and applies to most types of business entities.

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zenbusiness.com
zenbusiness.com › compliance › small business taxes › california franchise tax
What is the California Franchise Tax Board Fee?
Do you have to pay the $800 California LLC fee every year?

LLCs registered in or doing business in California must pay the California Franchise Tax of $800. Additionally, LLCs making more than $250,000 in a year are also subject to an additional LLC fee, one that increases based on your LLC’s income.

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zenbusiness.com
zenbusiness.com › compliance › small business taxes › california franchise tax
What is the California Franchise Tax Board Fee?
Do you have to pay the $800 California corporation fee the first year?

Yes, C corporations registered in California are required to pay the $800 California corporation fee for their first taxable year. The fee must be paid within the first 15 days of the fourth month after the corporation is formed, regardless of whether the corporation has started conducting business or not.

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zenbusiness.com
zenbusiness.com › compliance › small business taxes › california franchise tax
What is the California Franchise Tax Board Fee?
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CA
ftb.ca.gov › forms › 2025 › 2025-3536.pdf pdf
2025 FTB 3536 Estimated Fee for LLCs - Franchise Tax Board
month of the taxable year, no estimated fee payment is due, and the LLC fee is ... If the LLC does not owe a fee, do not complete or mail form FTB 3536. If the LLC owes an estimated fee, complete the form below. Mail the form along with the check or money order payable to the Franchise · Tax Board ...
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CA
ftb.ca.gov › forms › 2024 › 2024-3522.pdf pdf
2024 INstructions for Form FTB 3522 LLC tax Voucher
Write “PMB” first, then the box number. Example: 111 Main Street PMB 123. Where to File · Using black or blue ink, make a check or money order payable to the “Franchise Tax · Board.” Write the California SOS file number, FEIN, and “2024 FTB 3522” on the ·
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CA
ftb.ca.gov › forms › 2025 › 2025-3522.pdf pdf
2025 Instructions for Form FTB 3522 . LLC Tax Voucher. General Information
Write “PMB” first, then the box number. Example: 111 Main Street PMB 123. Where to File · Using black or blue ink, make a check or money order payable to the “Franchise Tax · Board.” Write the California SOS file number, FEIN, and “2025 FTB 3522” on the ·
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CA
ftb.ca.gov › forms › 2024 › 2024-3536.pdf pdf
2024 FTB 3536 Estimated Fee for LLCs - Franchise Tax Board
month of the taxable year, no estimated fee payment is due, and the LLC fee is ... If the LLC does not owe a fee, do not complete or mail form FTB 3536. If the LLC owes an estimated fee, complete the form below. Mail the form along with the check or money order payable to the Franchise · Tax Board ...
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Ladinez
ladinez.com › blog › 8-cpa-los-angeles-torrance-long-beach-south-bay › 99-california-franchise-tax-board-ftb-online-payment-instructions-balance-due-for-llc-s
California Franchise Tax Board (FTB) - Online Payment Instructions - Balance Due for LLC's
Find your company name from the result list. The entity ID is found below your company name. Enter your name. For payment type, select "Original Return/NCNR Member Payment (Form 568 or 3588)" if paying the balance on the LLC's return; or select "Bill Payment" if paying a balance due notice.
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ZenBusiness
zenbusiness.com › compliance › small business taxes › california franchise tax
What is the California Franchise Tax Board Fee?
July 29, 2025 - Limited liability companies (LLCs) and series LLCs: All California LLC that are registered or doing business in California are required to pay the California Franchise Tax of $800.
Find elsewhere
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CA
ftb.ca.gov › pay › payment-options.html
Payment options | FTB.ca.gov
Find disaster relief information and request a waiver if you were impacted by the LA fires and received a 2024 tax year bill. ... You may be required to pay electronically. Visit Mandatory e-Pay. Submit separate payments for different tax years to ensure we process your payments accurately ...
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UpCounsel
upcounsel.com › llc-annual-tax
Check out this article...How to Pay LLC Tax in California
To pay the franchise tax, write a money order or check payable to the “Franchise Tax Board.” After, write down the Secretary of State filing number, including the EIN and “2011 FTB 3522” on the money order or check.
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BusinessRocket
businessrocket.com › home › do i need to pay the $800 california ftb fee for my llc or corporation?
Do I need to pay the $800 California FTB Fee for my LLC or INC?
January 10, 2024 - For any such queries, it is advisable to connect with the FTB directly for more accurate answers. With that being said, it is the responsibility of the company and not the owners to pay $800 as California Franchise Tax.
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CA
ftb.ca.gov › forms › 2024 › 2024-3537.pdf pdf
2024 Instructions for Form FTB 3537 . Payment for Automatic Extension for LLCs
FRANCHISE TAX BOARD · PO BOX 942857 · SACRAMENTO CA 94257-0531 · Make all checks or money orders payable in U.S. dollars and drawn against a · U.S. financial institution. If no payment is due or paid electronically, do not mail this form. Penalties and Interest · If the LLC fails to pay ...
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CA
ftb.ca.gov › forms › 2023 › 2023-3537.pdf pdf
2023 Instructions for Form FTB 3537. Payment for Automatic Extension for LLCs
“Franchise Tax Board.” Write the California SOS file number, FEIN, and “2023 · FTB 3537” on the check or money order. Detach the form portion from the · bottom of the page. Enclose, but do not staple, your payment with the form ... Make all checks or money orders payable in U.S. dollars ...
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CA
ftb.ca.gov › forms › misc › 7268llc.html
FTB 7268 LLC | FTB.ca.gov
Contact us with questions regarding payment of the penalty at the numbers shown on this insert or at ftb.ca.gov. We impose a penalty if you do not pay the total amount due shown on your entity's tax return, the annual tax, and/or the LLC fee by the original due dates.
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CA
ftb.ca.gov › pay › bank-account › index.asp
Pay by bank account (Web Pay) - Franchise Tax Board - CA.gov
Find disaster relief information and request a waiver if you were impacted by the LA fires and received a 2024 tax year bill. ... Use Web Pay to pay with your checking or savings account - for free. ... Sole Proprietorships must use Web Pay personal. It has come to our attention some recently registered business entities may not be able to use the FTB Web Pay application. We are diligently working to resolve the issue to ensure all business entities may use the Web Pay application. If an entity is unable to use Web Pay, FTB offers several other payment options.
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CA
ftb.ca.gov › forms › misc › 3556.html
FTB Pub. 3556: Limited Liability Company Filing Information | Forms and Publications | FTB.ca.gov
For California income and franchise tax purposes, generally LLCs are classified into three categories: Single member LLCs classified as disregarded entities generally do not report their own income separately from their owners. However, they are treated as separate entities for purposes of the annual tax, LLC fee, tax return requirements, and credit limitations. If certain items of income/loss or payments attributable to a disregarded LLC’s activities exceed certain levels, the disregarded LLC must separately report its income on its tax return.
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Collective
collective.com › home › california – annual s corporation franchise fee payment instructions
California Franchise Fee Explained for S Corporations | Collective
December 17, 2024 - All California LLCs that elect to be taxed as S Corps must pay the greater of $800 or 1.5% state franchise tax on their net income. In the first year, you’ll just pay 1.5% of your business income, as you’re exempt from the $800 minimum.
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UpCounsel
upcounsel.com › ca-llc-fee-due-date
Check out this article...Form 3522 Due Date and California LLC Fees
After the first year, it’s due every April 15. Payment methods: You can pay online through the California Franchise Tax Board (FTB), by mail with Form 3522, or via approved electronic funds transfer.
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CA
ftb.ca.gov › pay › bank-account › help-with-bank-account-payments.html
Help with bank account payments (Web Pay) | FTB.ca.gov
Print or save the confirmation page for your records. You must use Web Pay personal. Group nonresident return filers cannot register for MyFTB to use the enhanced features of Web Pay. Go to Login for Individuals. In the Social Security Number field, enter your 9-digit corporation, partnership, ...