When Is the $800 LLC Tax Due?

In most contexts, the “$800 LLC tax” refers to California’s annual LLC tax administered by the California Franchise Tax Board (FTB). The due date depends on the LLC’s taxable year.  

California LLC Annual Tax Due Date

The $800 annual LLC tax is due by the 15th day of the 4th month after the beginning of the LLC’s taxable year.  

• Calendar-year LLC (tax year begins January 1): due April 15 of that year.  

• Example: for a calendar-year LLC tax year beginning January 1, 2026, the $800 is due April 15, 2026.  

• Fiscal-year LLC: due the 15th day of the 4th month after the fiscal year begins.  

• If the due date falls on a weekend or holiday, the deadline is extended to the next business day.  

Payment is commonly made using the LLC Tax Voucher (FTB 3522).  

Special timing notes

• Foreign LLCs: if the 15th day of the 4th month has already passed before the foreign LLC registers with the California Secretary of State or begins doing business in California, the annual tax should be paid immediately after registering/commencing business.  

• First-year exemption (limited period): California provided a first-year exemption from the annual LLC tax for taxable years beginning on or after January 1, 2021 and before January 1, 2024. For taxable years beginning in 2024 or later, that general first-year exemption no longer applies (subject to limited statutory exceptions described by FTB, such as certain deployed military-owned small businesses).  

State law note  

This $800 tax is a state-administered obligation. If you meant an $800 annual fee/tax in a different state, the due date is controlled by that state’s revenue department/tax agency (and may be different). For more clarity and professional assistance, connect with our team of tax experts at Monily. 

Sources 

• California FTB — Limited liability company (pay $800 annual tax by 15th day of 4th month; use FTB 3522)  

• California FTB — 2025 Instructions for FTB 3522 (annual LLC tax due by 15th day of 4th month; foreign LLC timing; penalties)  

• California FTB — 2024 Instructions for FTB 3522 (weekend/holiday rule; first taxable year begins when articles filed) 

• California FTB — 2023 Form 568 Booklet (first-year annual LLC tax exemption only for taxable years beginning on/after 1/1/2021 and before 1/1/2024) 

• California FTB — Deployed military owner small business exception reference (report noting exemption rules)