California

  
        Tax Type
        LLC (not taxed as corp)
            S Corporation
            C Corporation
        
        Filing Fee
        $70
         $100
         $100
      
        Franchise Tax
        $800 due on April 15th. The first year payments is due on day 15 of 4rd month after formation
         $0
         $0
        
        Annual Report
        $25 due 90 days after formation, then every  year
         $25 due 90 days after formation, then every  year
         $25 due 90 days after formation, then every  year
        
        State Income Tax
        $0
         1.5% of net income (min $800)
         8.84% of net income (min $800)
        
        Revenue Tax
        $900 - $11,790
         $0
         $0
        
        Forms and Due Dates
        Form 568 due on March 15th
         Form 100S due on March 15th
         Form 100 due on April 15th

Tax Type	LLC (not taxed as corp)	S Corporation	C Corporation
Filing Fee	$70	$100	$100
Franchise Tax	$800 due on April 15th. The first year payments is due on day 15 of 4rd month after formation	$0	$0
Annual Report	$25 due 90 days after formation, then every year	$25 due 90 days after formation, then every year	$25 due 90 days after formation, then every year
State Income Tax	$0	1.5% of net income (min $800)	8.84% of net income (min $800)
Revenue Tax	$900 - $11,790	$0	$0
Forms and Due Dates	Form 568 due on March 15th	Form 100S due on March 15th	Form 100 due on April 15th

To register an entity in California, first register with the secretary of the state at https://bizfileonline.sos.ca.gov. The process will take a few days. The annual report (Statement of information) can be filed there too. The state business tax returns are based on the information in federal returns, therefore, most people file them along with federal taxes. LLCs must pay an $800 franchise tax within 4 months of formation and then every April 15th. For example, an LLC formed on June 3rd, 2024, will owe $800 by October 15th, 2024, and then $800 on April 15th of 2025, $800 on April 15th of 2026 and so on. California LLCs also pay a tax based on their revenue, called an LLC fee. Even if the LLC makes an election to be taxed as a corporation it is still required to pay the LLC fee. The fee is 0 if the revenue is below $250,000, $900 if from $250,000 - $499,999; $2,500 if $500,000 - $999,999; $6,000 if $1mm - $5mm and $11,790 if over $5mm. The LLC fee is due by June 15th of the current tax year, so the LLC must estimate its revenue for the next year when making the payment. For example, on June 15th 2024, K&A llc estimates their 2024 revenue will be $550,000. They pay $2,500 in LLC fees. On March 15th, 2025, when filing their CA tax return, it turns out their actual revenue was $480,000, so the actual LLC fee should have been $900. The state will refund the overpaid $1,600. On the other hand, if the LLC underestimated its revenue, they would owe any additional amount plus interest and penalties.