Paying Annual Franchise Tax in California — Watch Video
Due Dates on your calendar (set up repeat). Email me to sign up for text reminders for tax due dates
March 15
April 15
Go look up your statement of information filing on Business Search - Business Entities - Business Programs | California Secretary of State
Annual business license due date. In the City of Long beach you can request a payment plan. You may want to do this to increase cash flow. Spreading out your accounts payable is a cash flow improvement tip.
Are you a LLC taxed as a S Corp? Important to understand.
Make payments online rather than mail to prevent lost and posting errors
Upload your online payment receipt to your secure portal so we can post accurately.
Vouchers are provided for all of this in last year's tax return with filing instructions.
Understand the difference between, 100ES, 3539, 3522 and 3537
S Corp
Estimated Tax Payment (Form 100ES) - due April 15th of the same year you are paying taxes for . For example, 4/15/2022 is for 2022 calendar year.
2022 Form 100-E S Corporation Estimated Tax (ca.gov)
Extension Payment (Form 3539) due March 15th for the previous calendar year
use this if you missed the 100es last year in March .
2022 3539 (CORP) Payment for Automatic Extension for Corporations and Exempt Organizations (ca.gov)
LLC
2022 Instructions for Form FTB 3522 LLC Tax Voucher (ca.gov)
2022 California Form 3537 (LLC) Payment for Automatic Extension for LLCs
Late Payment of Prior Year Annual LLC Tax If a prior year annual LLC tax of $800 was not paid by the 15th day of the 4th month after the beginning of the taxable year, the tax should be paid as soon as possible, using the appropriate taxable year form FTB 3522. Do not use any other form for payment of the tax. This will assure proper application of the payment to the LLC’s account.
The annual LLC tax is due and payable by the 15th day of the 4th month after the beginning of the LLC’s taxable year (fiscal year) or April 15, 2022 (calendar year).
March 15 - S-Corporation Election
File Form 2553, Election by a Small Business Corporation, to choose to be treated as an S corporation beginning with calendar year 2021. If Form 2553 is filed late, S treatment will begin with calendar year 2022.
Business
We automatically allow a 6-month extension to file for all corporations that are not suspended. This includes exempt organizations.
For business entities that are not corporations, we automatically allow a 7-month extension.
Make a payment
Use an Automatic Extension form to make a payment if both of the following apply:
- You cannot file your tax return by the original due date
- You owe taxes for the current tax year
File one of these forms:
- Limited Liability Companies: FTB 3537
- Corporations and Exempt Organizations: FTB 3539
- Limited partnerships, Limited liability partnerships or Real estate mortgage investment conduit: FTB 3538
To pay electronically, visit our payment options.
If no payment is due, you do not need to file an automatic extension payment form.
Additional info: Emergency Tax Relief