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State of California Franchise Tax Board

Tax News
June 15 Estimated Payment Fee Due for LLCs

For calendar year Limited Liability Companies (LLCs), June 15 is the date that their 2014 estimated LLC fee is due. For fiscal year LLCs, the estimated fee is due on the 15th day of the sixth month of the current taxable year. An LLC not classified as a corporation must pay the annual LLC fee if it is organized, doing business, or registered in California and has income of at least $250,000. Total income for LLC fee purposes is gross income plus the cost of goods sold that are paid or incurred in connection with the trade or business of the taxpayer.

The fees are as follows:

If total income is: 2014 fee:
$250,000-$500,000 $900
$500,000-$1,000,000 $2,500
$1,000,000-$5,000,000 $6,000
$5,000,000 or more $11,790

LLCs should use California Form 3536, Estimated Fee for LLCs, to make their estimated fee payments. LLCs now have the option to pay by credit card. For other ways to make the LLC estimated fee payment, go to ftb.ca.gov and search for payment options.

Back to June 2014 Tax News

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