What's the California LLC annual tax, and when is it due?

California imposes an $800 minimum annual franchise tax on every LLC registered or doing business in the state, regardless of income. The first-year tax is generally waived for LLCs formed after January 1, 2021; subsequent years' tax is due April 15 each year via Form 3522.

How does California's 30/40/0/30 estimated tax schedule work?

Unlike the federal 25/25/25/25 quarterly pattern, California allocates estimated payments 30/40/0/30 across Q1, Q2, Q3, and Q4 — meaning Q3 has no required payment. The total annual estimated tax must still be paid by January 15 of the following year to avoid underpayment penalties (Form 5805).

What happens if I file my federal return after April 15?

If you owe tax and file after April 15 without an approved extension, the IRS assesses a failure-to-file penalty (5% of unpaid tax per month, up to 25%) plus a failure-to-pay penalty (0.5% per month) plus interest. If you're due a refund, there's no late-filing penalty — but you have only three years from the original deadline to claim it. CPAs should advise extension filers that an extension extends time to file, never time to pay.

Do state filing deadlines automatically follow federal?

Most states conform to the federal April 15 individual deadline, but conformity varies for corporate, pass-through, and franchise filings. Several states have unique deadlines: Louisiana (May 15), Virginia (May 1), Iowa (May 1 for individual), Delaware (April 30 for individual). Always verify against the state revenue department site — TaxScout links to the authoritative source on every state page.

Are estimated quarterly payments mandatory for CPA-firm clients?

Federally, individuals must pay estimated tax if they expect to owe $1,000 or more after withholding. C-corporations have a $500 threshold. Underpayment triggers Form 2210 / 2220 penalties calculated quarterly. Most CPA firms advise clients to safe-harbor at 100% of prior-year liability (110% for AGI over $150K) to avoid the penalty entirely.

Tax Year 2026 · Filed 2027State-revenue-department verified

California tax deadlines 2026

Last updated May 13, 2026

California individual income tax follows the federal April 15 deadline for tax year 2026 (filed in 2027).
California requires the LLC annual tax ($800) and franchise tax to be paid through the California Franchise Tax Board (FTB).
S-corp 1.5% franchise tax (minimum $800) is due the 15th day of the 3rd month after year-end — March 16, 2027 for calendar-year filers.

California individual income tax (Form 540)

Filing deadline

April 15, 2027

Extension deadline

October 15, 2027

California conforms to the federal individual filing deadline. The FTB automatically grants a six-month extension to October 15 — no separate California extension form required if no tax is due.

Extension: Extension is filing-only; any tax owed must still be paid by April 15 to avoid late-payment penalties (Form FTB 3519).

Quarterly payments

CA Q1 2026

Jan – Mar 2026 (30% of annual liability)

April 15, 2026

CA Q2 2026

Apr – May 2026 (40% of annual liability)

June 15, 2026

CA Q3 2026

Jun – Aug 2026 (0% — California uses a 30/40/0/30 schedule)

September 15, 2026

CA Q4 2026

Sep – Dec 2026 (30% of annual liability)

January 15, 2027

Penalty summary

Late-filing penalty: 5% per month up to 25%. Late-payment penalty: 5% plus 0.5% per month. CA requires an additional Mental Health Services Tax surcharge on income over $1M.

Authoritative source

California S-corporation (Form 100S)

Filing deadline

March 16, 2027

Extension deadline

September 15, 2027

California S-corps owe a minimum franchise tax of $800 plus 1.5% of net income. First-year LLCs may qualify for the $800 waiver (verify on FTB).

Authoritative source

California LLC annual tax

Filing deadline

April 15, 2026

$800 annual LLC tax due by the 15th day of the 4th month after formation, then April 15 each subsequent year (Form 3522). Additional LLC fee based on California gross receipts (Form 3536).

Authoritative source

California sales and use tax

Filing frequency is assigned by CDTFA based on volume: monthly, quarterly, or annually. Most CPA-firm clients file quarterly (due Apr 30, Jul 31, Oct 31, Jan 31).

Authoritative source

Federal individual income tax (Form 1040)

Filing deadline

April 15, 2027

Extension deadline

October 15, 2027

Quarterly payments

Q1 2026

Jan 1 – Mar 31, 2026

April 15, 2026

Q2 2026

Apr 1 – May 31, 2026

June 15, 2026

Q3 2026

Jun 1 – Aug 31, 2026

September 15, 2026

Q4 2026

Sep 1 – Dec 31, 2026

January 15, 2027

Authoritative source

Authoritative resources

File these California returns with confidence

TaxScout's tax form library walks through every IRS form CPA firms file for California clients — who must file, key fields, common mistakes, and step-by-step instructions.

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Frequently Asked Questions

California-specific and federal questions for tax year 2026.

Yes. California automatically extends the individual filing deadline by six months (to October 15, 2027 for tax year 2026) without requiring Form FTB 3519 — provided no additional tax is owed. If tax is owed, FTB 3519 must accompany payment by April 15 to avoid late-payment penalties.

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