Federal returns come first
The IRS dates are from Publication 509 (2026). Tax year 2026 returns are filed in 2027:
- Partnerships and multi-member LLCs file Form 1065, and S corporations Form 1120-S, by March 15.
- C corporations file Form 1120, and sole proprietors and single-member LLCs report on the owner's Form 1040, by April 15.
A federal extension moves the filing date only; the tax is still due on the original date.
California income tax returns
The Franchise Tax Board (FTB) lists every date on its due dates for businesses page. A date on a weekend or holiday moves to the next business day: the 2025 S corporation return was due March 16, 2026.
- LLC taxed as a partnership: Form 568, the LLC return, by the 15th day of the 3rd month after year end, March 15.
- Single-member LLC owned by an individual: Form 568 by the 15th day of the 4th month, April 15, the same day as the owner's return.
- S corporation: Form 100S by March 15, with the tax.
- C corporation: Form 100 by April 15, with the tax.
Every one of these returns gets an automatic extension to file, to the 15th day of the 10th month for an LLC (October 15), six months for an S corporation and seven for a C corporation. Your extension to file is not an extension to pay: an LLC's extension does not move the LLC fee owed for the year, which it pays by the original due date with Form FTB 3537 (Form 568 instructions). A suspended business gets no automatic extension.
The $800 tax and the LLC fee: paid during the year
California charges an annual tax of $800 for being in business, separate from the return.
- An LLC pays the $800 for the current year by the 15th day of the 4th month of that year, April 15 for a calendar year, on Form FTB 3522. In its first year the month it files with the Secretary of State counts as the first: an LLC that files on June 18 pays by September 15.
- An LLC filing Form 568 with total California income of $250,000 or more also estimates and pays its LLC fee by the 15th day of the 6th month, June 15, on Form FTB 3536. The fee is figured on income, not profit; our guide to the $800 tax and the LLC fee has the tiers.
- A corporation pays its $800 minimum franchise tax with its first estimated payment. Corporate estimates on Form 100-ES fall on the 15th day of the 4th, 6th, 9th and 12th months, but the 2026 instructions split them 30%, 40%, 0% and 30%: payments are due April 15, June 15 and December 15, and nothing is due in September.
The elective tax for pass-through owners
A partnership, an S corporation, or an LLC taxed as either can elect to pay California's pass-through entity elective tax at 9.3% of its owners' qualified income, giving owners who are individuals, estates or trusts a credit on their own returns; a single-member LLC that is disregarded, or taxed as a C corporation, cannot elect (FTB). The option now runs through tax year 2030. The election is made each year on the original return, filed on time. The first payment, $1,000 or 50% of last year's elective tax, whichever is greater, is due June 15 of the year of the election; the rest is due by the return's original due date, without extensions. From tax year 2026 a missed June 15 payment no longer loses the election, but the owners' credit is cut by 12.5% of the unpaid amount.
Payroll: the EDD returns
Employers file Form DE 9, the quarterly contribution return, and Form DE 9C, the wage detail, with the Employment Development Department (EDD). They are delinquent if not filed by the last day of the month after each quarter, moved to the next business day on a weekend or holiday: for 2026 the EDD calendar gives April 30, July 31, November 2 and February 1, 2027. Unemployment insurance and the training tax are paid quarterly, by the same dates. Disability insurance and state income tax withheld are deposited on a schedule set by your federal schedule and the amount withheld (deposit rules). For 2026, a new employer pays unemployment insurance at 3.4% and the training tax at 0.1% on the first $7,000 of each employee's wages, and withholds disability insurance at 1.3% of all wages, rising to 1.4% in 2027 (rates).
Sales and use tax
The California Department of Tax and Fee Administration (CDTFA) assigns each seller a filing frequency. A quarterly filer's return is due the last day of the month after the quarter: April 30, July 31, October 31 and January 31. A larger seller on quarterly prepayments also prepays by the 24th of the second and third months of each quarter, and a yearly filer files by January 31 (filing dates). A return is required even with no sales.
Two filings that are not taxes
- Statement of Information. A new corporation or LLC files its first one with the Secretary of State within 90 days of registering; after that, corporations file every year ($25) and LLCs every two years ($20) (corporations, LLCs). It is due in a six-month window that ends on the last day of the month the business was formed (schedule).
- Business property statement. If the business property you own (equipment, furniture, supplies, fixtures and improvements) cost $100,000 or more in total, or the county assessor asks, you file a property statement (Form 571-L) between January 1 and 5 p.m. on April 1. A penalty applies if it is not filed by May 7 (Revenue and Taxation Code section 441). In Roseville it goes to the Placer County Assessor.
Calendar-year dates at a glance
| Date | What is due | Who it applies to |
|---|---|---|
| February 1, 2027 (January 31 is a Sunday) | DE 9 and DE 9C for the 4th quarter of 2026; sales tax for October to December and the yearly sales tax return | Employers; sellers |
| March 15 | Federal 1065 and 1120-S; Form 568; Form 100S; the rest of the elective tax | LLCs, partnerships, S corporations; electing businesses |
| April 1 (late after May 7) | Business property statement | Businesses owning $100,000 or more of business property |
| April 15 | Form 100; single-member Form 568; $800 for the new year; 1st corporate estimate | LLCs, corporations, owners |
| April 30 | DE 9 and DE 9C; sales tax for January to March | Employers; sellers |
| June 15 | LLC fee estimate; elective tax first payment; 2nd corporate estimate | LLCs with $250,000 or more of California income; electing businesses; corporations |
| July 31, October 31 | DE 9 and DE 9C; sales tax | Employers; sellers |
| December 15 | 4th corporate estimate (none is due in September) | Corporations |
| Within 90 days of registering, then by your formation month | Statement of Information | Corporations yearly, LLCs every two years |
Dates that fall on a weekend or holiday move to the next business day: in 2027, July 31 is a Saturday and October 31 a Sunday, so those returns are due August 2 and November 1.
Example: a Roseville LLC with four employees
A two-member landscaping LLC in Roseville, taxed as a partnership, was formed in March 2026, so its first $800 was due June 15, 2026, the 4th month counting March. It had $700,000 of income in 2026. In 2027 its dates are:
- March 15: federal Form 1065 and California Form 568 for 2026, with any balance of the 2026 LLC fee ($2,500 for income of $500,000 to $999,999).
- April 15: the $800 annual tax for 2027.
- June 15: the estimated 2027 LLC fee, $2,500 if income stays in the same tier.
- Every quarter: DE 9 and DE 9C, with its unemployment insurance and training tax, on the last day of the following month.
- Every second year, October 1 to March 31: the Statement of Information, in the window that ends with its March formation month.
- April 1: a property statement if its mowers, trailers and tools cost $100,000 or more.
Before any federal or personal tax, the LLC pays California $3,300 a year in tax and fee.
What a missed date costs
The FTB charges 5% of the unpaid tax plus 0.5% a month for a late payment. A return filed after its extended date is charged 5% of the unpaid tax for each month from the original due date, up to 25%, so it is already the full 25% by then. A partnership, S corporation or LLC taxed as a partnership that files late owes $18 per owner per month, for up to 12 months (penalties). A missed Statement of Information costs $250. The EDD charges 15% plus interest on late payroll deposits, 15% of the contributions for a DE 9 filed more than 60 days late, and $20 per wage item for a DE 9C not filed within 15 days of its demand. The CDTFA charges 10% of the tax for a late return or payment. Our tax filing, payroll and bookkeeping services keep these dates for clients.
Questions
Is the $800 due in my first year?
For an LLC, yes: the first-year exemption covered only tax years beginning in 2021 to 2023. The $800 is due by the 15th day of the 4th month, counting the month you file with the Secretary of State as the first: file on June 18, pay by September 15 (FTB). A new corporation does not pay the minimum tax in its first taxable year, though an S corporation still owes 1.5% of any first-year income.
Do I still owe the $800 if I lost money?
Yes. The FTB says the tax is due even if you are not conducting business, until you cancel your LLC, and an S corporation pays it whether it is active, inactive or operates at a loss.
What is the Statement of Information?
A short filing with the Secretary of State listing the business's address, officers or managers and agent for service. Corporations file it yearly for $25, LLCs every two years for $20, in the six months ending with the month you were formed (schedule). Missing it brings a $250 penalty and can lead to suspension.
When is the LLC fee due?
Only an LLC filing Form 568 with total California income of $250,000 or more owes it; an LLC taxed as a corporation does not. You estimate and pay it by the 15th day of the 6th month of the tax year, June 15 for a calendar year, on Form FTB 3536, and pay any balance with Form FTB 3536 by the return's due date (FTB). Unless the June 15 payment covers at least last year's fee, a 10% penalty applies to the difference between this year's full fee and what you paid by then.