Form 568 deadlines, extensions, and schedules
Every LLC that is organized, registered, or doing business in California files Form 568, the Limited Liability Company Return of Income, including single-member LLCs whose income the IRS ignores. The due date depends on how the LLC is taxed federally.
| LLC type | 2026 return due | Extends to |
| Multi-member (federal partnership, Form 1065) | March 15, 2027 | Oct 15, 2027 (7 months) |
| Single-member owned by an S-corp, partnership, or partnership-taxed LLC | March 15, 2027 | Oct 15, 2027 (7 months) |
| Single-member owned by an individual or C-corp | April 15, 2027 | Oct 15, 2027 (6 months) |
Calendar-year LLCs. The rule is the 15th day of the 3rd month after year-end for LLCs taxed as partnerships and single-member LLCs owned by pass-through entities, and the 15th day of the 4th month for other single-member LLCs. No extension form is needed; an LLC that is suspended or forfeited gets no extension.
Extensions don't extend payment
California's extension is automatic: seven months for LLCs taxed as partnerships, six for most single-member LLCs, both landing on October 15 for calendar years, but it extends the time to file, not to pay. Anything still owed for the year is due on the original date:
- any unpaid part of the $800 annual tax,
- the balance of the § 17942 fee after your June Form 3536 estimate, and
- tax owed for nonconsenting nonresident members.
If you're extending, pay those amounts with Form 3537 (Payment for Automatic Extension for LLCs) or the matching Web Pay option by the original due date. Don't confuse it with Form 3536, which is the current year's fee estimate due in June.
Inside the return
- Schedule IW (in the instructions) computes California total income (gross receipts plus cost of goods sold, sourced to California) and sets the fee tier.
- Side 1 reports the $800 tax and the fee, less payments made on Forms 3522 and 3536.
- Schedule B reports income and deductions; Schedule L the balance sheet.
- Schedule K and a Schedule K-1 (568) for each member of a multi-member LLC, showing each member's share of California income.
- Schedule T and FTB 3832: every nonresident member must sign FTB 3832 consenting to California tax on their share. For members who don't, the LLC pays tax on their behalf at the highest individual rate.
Single-member LLCs
A disregarded single-member LLC completes a shortened Form 568 (mainly Side 1, Schedule IW, and the member information) and the owner reports the actual business income on their own return (Form 540 or 540NR for individuals). Many owners file only their personal return and never file the 568. The FTB then assesses the $800, the fee if any, and penalties for every missing year.
Late-filing penalties
A multi-member LLC that files late owes $18 per member per month, up to 12 months: a five-member LLC filing a year late pays $1,080 before any tax-related penalties. Unpaid amounts also draw the 5% plus 0.5% per month late-payment penalty. See California penalties and pay ahead with the 3522 and 3536 vouchers.