When is the California LLC fee estimate due?

June 15, via FTB 3536. Amount $0–$11,790. Late penalty: 10% of shortfall (§ 17942(d)).

Who has to file the California LLC fee estimate?

LLCs expecting $250,000 or more of California total income (gross receipts plus cost of goods sold) for the year. LLCs below that line file nothing.

Deadline page • Updated 2026

By Srikanta M.Reviewed against FTB / SOS sources: September 2026Methodology

California LLC fee estimate: due June 15

Amount: $0–$11,790. File via FTB 3536 by June 15. Miss it: 10% of shortfall (§ 17942(d)).

Quick answers

When is the California LLC fee estimate due?: June 15, via FTB 3536. Amount $0–$11,790. Late penalty: 10% of shortfall (§ 17942(d)).
Who has to file the California LLC fee estimate?: LLCs expecting $250,000 or more of California total income (gross receipts plus cost of goods sold) for the year. LLCs below that line file nothing.

How to file, step by step

Project the year’s California receipts using Schedule IW rules.
Find the tier: $900, $2,500, $6,000, or $11,790.
Pay at least last year’s fee to use the safe harbor, or the projected fee if higher.
Settle any balance with Form 568 by its due date.

What to file

Submit FTB 3536 with $0–$11,790 on or before June 15. Extensions extend filing where offered — never payment.

If you miss it

10% of shortfall (§ 17942(d)). Set a recurring reminder a month early — most of these penalties are automatic and non-waivable for reasonable cause you could have calendared.

Full walkthrough

The complete rules, worked examples, and penalty details are in FTB Web Pay walkthrough. For every other date in the year, see the 2026 compliance calendar.

Other deadlines

California: April 15 Delaware: March 1 Delaware: June 1 Wyoming: First day of anniversary month Texas: May 15 Florida: May 1 New York: March 15

Sources

FTB / Division of Corporations / SOS / Comptroller deadline schedules (see 2026 calendar guide)