Annual Limited Liability Company Tax: LLCs are subject to an $800 annual tax if they are doing business in California or have articles of organization accepted, or a certificate of registration issued by the California SOS. The annual tax is prepaid for the privilege of doing business in California, and is due and payable on or before the 15th day of the 4th month after the beginning of the taxable year. Use form FTB 3522 to submit the $800 annual tax payment.
 
Limited Liability Company Fee: In addition to the annual tax, every LLC must pay a fee if the total California annual income is equal to or greater than $250,000.  The LLC must estimate the fee it will owe for the year and make an estimated fee payment by the 15th day of the 6th month of the current taxable year. LLCs use form FTB 3536, Estimated Fee for LLCs, to remit the estimated fee. The LLC fee remains due and payable by the due date of the LLC's return. LLCs will use form FTB 3536 to pay by the due date of the LLC's return, any amount of LLC fee owed that was not paid as a timely estimated fee payment. 
 
The LLC annual fee is based on total California source income rather than on worldwide total income. For more information, see the Schedule IW, LLC Income Worksheet Instructions in the FTB 568 booklet. The LLC fee chart below is provided for reference.
 
568 Side 1, line 1 is:   The fee is:
Equal to or over -  but not over -   
$250,000 $499,999 $900
500,000 999,999 2,500
1,000,000 4,999,999 6,000
5,000,000 and over 11,790

Program Details

You can see the calculation of 568, line 1, on the Schedule IW LLC Income Worksheet (page 6 of form 568). For additional input related to this worksheet:
  • in the partnership module, see the State & Local > CA Form 568 - Total Income Wkst screen.
  • in the individual module, see the State & Local > California SMLLC > LLC Income Worksheet (Form 568) screen.
If form 568, line 2 is blank, this is likely due to line 1 being below $250,000.


Related Topics

California Partnership Form 568 Lines 6-8
How to generate California Form 568 for a single member LLC
Generating Partnership CA 3536 Estimated Fee
Generating Partnership CA Form 3522 Limited Liability Company Tax Voucher