Business tax forms
Who files each form, when it is due, and which agency receives it.
FTB 3522
California FTB, due April 15. Pays the California $800 annual LLC tax by April 15 (15th day of the 4th month). Covers the current year, not last year.
FTB 3536
California FTB, due June 15. Prepay the § 17942 LLC fee by June 15. Pay ≥100% of last year’s fee and the 10% shortfall penalty cannot apply.
FTB 568
California FTB, due Mar 15 (MMLLC) / Apr 15 (SMLLC). California’s LLC annual return. Multi-member due March 15, single-member April 15, auto-extends to October 15 for filing only.
IRS 2553
IRS, due 2 months 15 days into tax year. Elects S status for pass-through treatment. File within 2 months 15 days of the tax year; California conforms automatically (Form 100S, 1.5%).
IRS 1120
IRS, due April 15 (extendable to Oct 15). Federal corporate return due April 15. Schedule L Line 15d total assets feeds Delaware APV math.
IRS 1065
IRS, due March 15 (extendable to Sep 15). Federal information return for multi-member LLCs due March 15. Income passes to members via Schedule K-1.
IRS 5472
IRS, due April 15 with pro-forma 1120. Foreign-owned disregarded LLCs file 5472 + pro-forma 1120 yearly. Miss it: $25,000 per year.
NY CT-3
NY Dept. of Taxation, due April 15. New York corporate return: 6.5% business-income base (7.25% over $5M), or the $25–$200,000 fixed dollar minimum, whichever is higher. Due April 15 for calendar-year corps.
IRS SS-4
IRS, due Before banking/hiring. Free EIN application. Online needs an SSN/ITIN; foreign founders call the IRS international line (EIN issued on the call) or fax the SS-4 (about 4 business days).
IRS W-9
IRS (client-kept), due Before first client payment. Give clients your TIN so they don’t backup-withhold 24%. Collected before first payment, kept on file: never filed with the IRS.
IRS 941
IRS, due Quarterly (Apr/Jul/Oct/Jan). Employers report wages, withholding, and FICA quarterly. One late 941 starts the trust-fund penalty clock.
IRS 1120-S
IRS, due March 15 (extendable to Sep 15). S-corporation annual return due March 15. Flows to shareholder K-1s; California mirrors with Form 100S at 1.5%.