The CA 568 due date depends on whether the LLC has one member or is taxed as a partnership. Calendar-year LLCs filing during 2026 generally have a March 16 or April 15 deadline, while separate dates apply to the annual tax and estimated LLC fee.
Key Takeaways
- A calendar-year LLC taxed as a partnership generally files Form 568 for 2025 by March 16, 2026, because March 15 falls on a Sunday.
- A calendar-year single-member LLC generally files its 2025 Form 568 by April 15, 2026.
- The extended Form 568 deadline is generally October 15, 2026, but an extension to file does not extend payment deadlines.
- The $800 annual LLC tax is generally due on the 15th day of the fourth month of the current taxable year.
- Form 3536 generally accompanies the estimated LLC fee due on the 15th day of the sixth month of the current taxable year.
- New, inactive, foreign, and closing LLCs may still have California filing or payment obligations.
CA 568 Due Date for 2026
For a calendar-year California LLC taxed as a partnership, the California Form 568 due date is normally the 15th day of the third month after the taxable year ends. For the 2025 taxable year, March 15, 2026, falls on a Sunday, so the filing deadline moves to March 16, 2026.
A single-member LLC generally receives one additional month. Its Form 568 is normally due on the 15th day of the fourth month after the close of the taxable year. A calendar-year single-member LLC therefore generally files its 2025 return by April 15, 2026.
These dates apply to the return reporting the prior taxable year's activity. They should not be confused with the annual tax or estimated LLC fee paid during the current taxable year. For example, a calendar-year LLC may have a 2025 Form 568 filing deadline in March or April 2026, a 2026 annual tax payment due April 15, 2026, and an estimated 2026 LLC fee due June 15, 2026.
| 2026 calendar-year deadline | Obligation |
|---|---|
| March 16, 2026 | 2025 Form 568 for an LLC taxed as a partnership |
| April 15, 2026 | 2025 Form 568 for a single-member LLC |
| April 15, 2026 | 2026 annual LLC tax for an LLC whose taxable year began January 1 |
| June 15, 2026 | Estimated 2026 LLC fee, when required |
| October 15, 2026 | Generally extended Form 568 filing deadline for a calendar-year LLC |
California Form 568 Due Date and Payment Deadline Table
California uses different forms for the LLC return, annual tax, and income-based LLC fee. Filing one form does not automatically satisfy the others. Before sending a payment, identify the taxable year, the LLC's tax classification, and the type of liability being paid.
| Form or obligation | Purpose | General deadline | Extension effect |
|---|---|---|---|
| Form 568 | California Limited Liability Company Return of Income | Partnership LLC: 15th day of the third month after year-end. Single-member LLC: 15th day of the fourth month after year-end. | Generally extends filing to the 15th day of the tenth month after year-end, not payment. |
| Form 3522 | Voucher used to submit the $800 annual LLC tax when paying by mail | 15th day of the fourth month after the beginning of the taxable year | The Form 568 filing extension does not postpone this payment. |
| Form 3536 | Voucher for the estimated LLC fee based on expected California-source total income | 15th day of the sixth month of the current taxable year | The return extension does not postpone the estimated fee. |
| Balance due with Form 568 | Remaining LLC fee and other amounts reported on the return | Original Form 568 deadline | Unpaid amounts can accrue penalties and interest despite a filing extension. |
If a deadline falls on a weekend or legal holiday, the due date generally moves to the next business day. Disaster relief or other officially announced postponements can also change a deadline for eligible taxpayers. Check the California Franchise Tax Board's instructions for the applicable year before filing.
For a focused explanation of the annual payment, see the California LLC fee and Form 3522 due dates.
How to Calculate a Fiscal-Year Form 568 Due Date
Start with the final day of the LLC's taxable year. An LLC taxed as a partnership generally files by the 15th day of the third month after that date. A single-member LLC generally files by the 15th day of the fourth month after the taxable year closes.
For example, assume an LLC taxed as a partnership has a taxable year ending June 30. The first month after year-end is July, the second is August, and the third is September. Its Form 568 would generally be due September 15. If the same year-end applied to a single-member LLC, the fourth month would be October, making the general deadline October 15.
California generally allows an automatic filing extension through the 15th day of the tenth month after the close of the taxable year. For a June 30 year-end, that date would generally be April 15 of the following calendar year. The LLC must satisfy the state's extension conditions, and a suspended or forfeited entity should not assume an extension is available.
The extension covers the return only. The LLC should calculate and pay its annual tax, estimated LLC fee, nonconsenting member tax, and any other required amounts by their original deadlines. Waiting until the extended filing date can produce a timely return but a late payment. Review the applicable year's Form 568 instructions if the LLC has a short taxable year or recently changed its accounting period.
Who Must File California Form 568?
An LLC generally files Form 568 if it is organized in California, registered with the California Secretary of State, or doing business in California. This can include domestic LLCs, registered foreign LLCs, LLCs taxed as partnerships, and single-member LLCs treated as disregarded entities for income tax purposes.
A disregarded single-member LLC is still a separate entity for California's Form 568, annual tax, and LLC fee rules. The owner may also report the LLC's income on an individual or business return, but that owner-level reporting does not necessarily replace Form 568. Detailed filing requirements appear in this overview of California LLC Form 568.
An LLC that elected to be taxed as a corporation generally files the California return required for its corporate classification instead of Form 568. Because an entity election can affect the return, deadline, and tax calculation, confirm the election's effective date before deciding which form applies.
An inactive LLC may still need to file. A lack of revenue, expenses, bank transactions, or operations does not by itself terminate an LLC's California status. Likewise, a foreign LLC can have California obligations if it remains registered or conducts business in the state.
Form 568 is separate from the Statement of Information filed with the Secretary of State. A California LLC generally files its initial Statement of Information within 90 days after registration and then files biennially during its applicable filing period. Filing that statement does not satisfy the LLC's Franchise Tax Board obligations.
Form 568 vs. Forms 3522 and 3536
Form 568 is an information and tax return. It reports the LLC's income, deductions, members, allocation information, annual tax, LLC fee, and other California items. It is not simply a payment voucher. The LLC must complete the correct schedules for its classification and activity.
Form 3522 is the LLC Tax Voucher. An LLC uses it when submitting the annual $800 tax by mail. An LLC paying electronically generally does not need to mail a paper voucher. The payment is normally due on the 15th day of the fourth month after the beginning of the taxable year, not when Form 568 is filed. This Form 3522 explanation covers the voucher and annual tax in more detail.
Form 3536 is the Estimated Fee for LLCs voucher. The LLC uses it when it expects to owe the income-based LLC fee. That fee generally applies when the LLC's total income from sources derived from or attributable to California reaches the statutory threshold of $250,000. The estimated payment is generally due on the 15th day of the sixth month of the current taxable year.
The three obligations can overlap. A calendar-year LLC might file its prior-year Form 568 in March or April, pay its current-year annual tax in April, and submit its estimated current-year LLC fee in June. Keep each payment tied to the correct form and taxable year. Applying a payment to the wrong year can leave the intended liability unpaid even though the LLC sent the correct dollar amount.
New, Inactive, and Final-Year California LLCs
A new LLC's annual tax deadline is generally the 15th day of the fourth month after the beginning of its taxable year. If the LLC begins its first taxable year after January 1, count from that beginning date rather than assuming that every new entity pays on April 15. The LLC will later file Form 568 for its initial taxable year under the deadline that applies to its classification.
Do not assume a new LLC automatically qualifies for a first-year annual tax waiver. Temporary statutory relief applied to certain entities organized or registered during specified earlier years, but it does not create a permanent exemption for every newly formed LLC. Use the instructions for the LLC's actual formation year.
An inactive LLC generally continues to have return and tax obligations until it completes the required cancellation process. Simply stopping sales, closing a bank account, or abandoning the business name does not cancel the entity. The LLC may need to file a final Form 568, mark it as final, pay outstanding amounts, and submit cancellation documents to the Secretary of State.
California provides limited final-year annual tax relief when an LLC timely files its final return, stops doing business, and files the required cancellation documents within the prescribed period. Eligibility depends on satisfying every condition. An LLC that misses a step or continues operating should not assume the $800 tax disappears. Broader tax treatment for owners and disregarded entities is discussed in this guide to California LLC tax returns.
If your LLC missed deadlines, faces suspension, is closing, or cannot determine whether California obligations still apply, you can post your legal need on UpCounsel's marketplace. An attorney can review the entity's status, identify missing returns and Secretary of State filings, coordinate corrective submissions or reinstatement, and respond to government notices. Responses typically arrive within a day.
What to Do After Missing a California LLC Deadline
File the required return and pay the outstanding amount as soon as practical. A filing extension generally protects only the filing deadline, and only if the LLC qualifies. It does not erase penalties or interest caused by paying the annual tax, estimated LLC fee, or return balance after the original due date.
First, identify what was missed. Confirm whether the problem involves Form 568, the annual tax, the estimated LLC fee, a balance shown on a filed return, or the Secretary of State's Statement of Information. Each obligation has a different correction path. Review the LLC's payment history and notices to ensure prior payments were applied to the correct entity, taxable year, and liability.
Next, check the LLC's status with both the Franchise Tax Board and Secretary of State. An LLC can face suspension or forfeiture for unresolved filing or payment failures. A suspended entity may lose important California powers, so filing a missing return does not always complete reinstatement. The LLC may also need to pay balances, submit required statements, and request revivor through the appropriate agency.
Do not ignore a notice because its estimated amount appears incorrect. The agency may have calculated a balance without information that would have appeared on the missing return. Filing an accurate return can establish the proper figures, but the LLC should separately address any notice deadline or request for documentation.
Keep confirmation numbers, certified-mail records, filed returns, payment receipts, and cancellation documents together. If you need a broader federal and state deadline checklist, review when an LLC tax return is due.
Frequently Asked Questions
When is Form 568 due for a calendar-year LLC?
Form 568 is generally due March 15 for a calendar-year LLC taxed as a partnership and April 15 for a calendar-year single-member LLC. If that date falls on a weekend or legal holiday, filing is generally due the next business day. This is why the partnership deadline for the 2025 return is March 16, 2026.
When is CA Form 568 due for a fiscal-year LLC?
CA Form 568 is generally due on the 15th day of the third month after year-end for an LLC taxed as a partnership or the fourth month for a single-member LLC. A short-period return or classification change may require additional analysis, so use the instructions for the specific taxable year and entity status.
When are California LLC fees due?
The estimated California LLC fee is generally due on the 15th day of the sixth month of the current taxable year. The LLC reconciles the fee on Form 568 and pays any remaining amount by the return's original due date. Overpayments and prior estimates should be reported in the appropriate sections of the return.
When is the LLC annual tax due in California?
The $800 California LLC annual tax is generally due on the 15th day of the fourth month after the taxable year begins. For an existing calendar-year LLC, that is normally April 15. A newly organized or registered LLC may have a different date because its first taxable year can begin after January 1.
Is CA Form 568 an automatic extension?
No, Form 568 is the LLC's California return, not an extension request. California generally grants qualifying LLCs an automatic extension to file through the 15th day of the tenth month after year-end. The extension does not delay payment, and an entity that is suspended or forfeited should verify its eligibility before relying on it.
Do you have to pay the $800 California LLC tax in the final year?
Not always, but final-year relief applies only if the LLC satisfies California's cancellation conditions. Those conditions generally include timely filing the final return, ceasing business, and completing cancellation within the required period. If the LLC continues operating, files late, or remains active, the annual tax may still apply.
