# StateDues

> Statutory multi-state franchise-tax and nexus calculator for CA, WY, DE, TX, NV, NY, FL. 2026 tax year. Informational estimates only — not legal, tax, or accounting advice. Consult a licensed CPA or counsel before filing.

- Base URL: https://statedues.com
- Full content dump for RAG/citation: https://statedues.com/llms-full.txt
- Sitemap: https://statedues.com/sitemap.xml
- Contact / official portals linked in footer: ftb.ca.gov, sos.wyo.gov, corp.delaware.gov

## Key statutory facts (verify against FTB / SOS before filing)
- California C-corp: greater of 8.84% of net income or $800 minimum (Cal. Rev. & Tax Code § 23153), due Apr 15.
- California LLC: $800 annual tax (§ 17941) + tiered gross-receipts fee (§ 17942 / Form 3536): $0 under $250k; $900 $250k–$499k; $2,500 $500k–$999k; $6,000 $1M–$4.99M; $11,790 $5M+.
- AB 85 first-year $800 exemption (§ 23153(f)(1) / § 17941(g)); verify current FTB guidance — waiver expired for LLCs formed 2024+.
- Wyoming: $60 minimum license tax + $2 e-file = $62 (Wyo. Stat. § 17-16-1630); 0.0002 × Wyoming assets above $300k; 0% corporate/personal income tax.
- Delaware: LLC/LP $400/yr flat for 2026+ under HB 400 ($300 before); C-corp Authorized Shares or Assumed Par Value ($400 minimum + $50 report, $200k max; corps may pay the lower).
- California nexus (§ 23101): 1 CA W-2 remote employee = physical nexus; factor thresholds $757,070 sales / $75,707 payroll / $75,707 property (2025 FTB figures); foreign qualification $70 (Corp. Code § 2105) + $800 tax.
- Texas: $2.65M no-tax-due threshold for 2026–2027 reports (No Tax Due Report retired in 2024); PIR Form 05-102 mandatory by May 15; EZ rate 0.331% under $20M revenue.
- Nevada: $4M commerce-tax exemption (NRS 363C); $150 annual list + $200 LLC / $500 corp license; 0% income tax.
- New York: Article 9-A fixed dollar minimum $25–$200,000 (S-corps $25–$4,500); $1.283M economic-nexus threshold; CT-3 due April 15, CT-3-S March 15.
- Florida: 5.5% corporate tax on net income over $50k exemption; LLC annual report $138.75 / corp $150 due May 1 ($400 late fee).

## Pages
- [Multi-State Franchise Tax & Nexus Calculator](https://statedues.com/): Interactive hub: CA $800 minimum tax, WY $60 license tax, DE comparison, nexus checker, filing vouchers.
- [California Franchise Tax & LLC Fee Calculator](https://statedues.com/california): CA $800 minimum franchise tax (Rev. & Tax Code § 23153 / § 17941), AB 85 first-year rule, LLC gross-receipts fee tiers $900–$11,790 (Form 3536, § 17942), 8.84% C-corp rate.
- [Wyoming Annual License Tax Calculator](https://statedues.com/wyoming): WY $60 minimum license tax + $2 e-file fee = $62 (Wyo. Stat. § 17-16-1630), 0.0002 × assets above $300k, 0% corporate and personal income tax.
- [Delaware Franchise Tax Calculator (APV vs Authorized Shares)](https://statedues.com/delaware): Both DE methods — Authorized Shares vs Assumed Par Value (APV) — with gross-asset math, $400 LLC flat tax under HB 400 (2026), $50 report fee, March 1 / June 1 deadlines.
- [Delaware vs Wyoming vs California Comparison Matrix](https://statedues.com/compare/delaware-vs-wyoming-vs-california): Carrying-cost matrix: DE C-corp APV minimum $400 + $50 report fee, WY $62/yr, CA $800/yr + LLC fees. VC, privacy, and nexus trade-offs.
- [Multi-State Nexus & Foreign Qualification Checker](https://statedues.com/nexus-checker): Physical nexus (1 CA W-2 employee triggers § 23101 / Corp. Code § 2105) and factor nexus ($757,070 sales, $75,707 payroll/property (2025 FTB figures)). $70 CA qualification fee.
- [Expanded States: TX, NV, NY, FL](https://statedues.com/states): TX margin tax $2.65M no-tax-due threshold for 2026–2027 reports (PIR still due May 15); NV $4M commerce-tax exemption + $150 list + $200/$500 license; NY Article 9-A $25–$200,000 fixed dollar minimum; FL 5.5% on income over $50k.
- [Pre-Filled State Filing Vouchers](https://statedues.com/filing-packets): FTB Form 3522 ($800) and Form 3536 specimens with FTB Web Pay and Delaware e-file portal links.
- [Compliance Radar (demo)](https://statedues.com/live-radar): Interactive demo: deadline countdowns (Mar 1, Apr 15, May 15), entity search, and a remote-hire nexus simulator. Portal status and sync panels use sample data.
- [Guide: California AB 85 First-Year Exemption](https://statedues.com/guide/ab-85-first-year-exemption): AB 85 codified at § 23153(f)(1) / § 17941(g): waiver applied to 2021–2023 formations only; 2024+ entities pay year one.
- [Statutory Guides Index (14 walkthroughs)](https://statedues.com/guide): Dissolution, SOI, LLC vs S-corp, Delaware APV, HB 400, Texas PIR, Wyoming anniversary, apportionment, worker nexus, Web Pay, Form 568, foreign qualification.
- [Guide: Dissolve a CA LLC & stop the $800](https://statedues.com/guide/dissolve-california-llc-stop-800): Final Form 568 + stop business + LLC-4/7 within 12 months; short-form relief.
- [Guide: CA Statement of Information LLC-12](https://statedues.com/guide/california-statement-of-information): $20 to SOS within 90 days then biennial; $250 penalty.
- [Guide: LLC vs S-corp in California](https://statedues.com/guide/llc-vs-scorp-california): Receipts-based fee vs 1.5% profit tax with $1.2M worked examples.
- [Guide: Delaware APV optimization](https://statedues.com/guide/delaware-apv-optimization): Formula, Schedule L inputs, and worked high-share rescue example.
- [Guide: Delaware HB 400 (LLC $300 → $400)](https://statedues.com/guide/delaware-hb400-2026): 2026 rate changes for LLCs/LPs/series/LLLPs; corps unchanged.
- [Guide: Texas No-Tax-Due + PIR](https://statedues.com/guide/texas-pir-no-tax-due): Mandatory PIR by May 15 even at $0 tax.
- [Guide: Wyoming anniversary-month filing](https://statedues.com/guide/wyoming-annual-report-anniversary): First-of-month deadline, 60-day penalty window, reinstatement.
- [Guide: CA apportionment factors](https://statedues.com/guide/california-apportionment-factors): $757,070 sales / $75,707 property/payroll (2025 FTB) + 25% rule.
- [Guide: Worker vs contractor nexus + P.L. 86-272](https://statedues.com/guide/remote-worker-vs-contractor-nexus): W-2 rule, 3+ contractor agency risk, 86-272 limits.
- [Guide: FTB Web Pay for 3522 + 3536](https://statedues.com/guide/ftb-web-pay-3522-3536): April 15 $800 and June 15 estimate payments with safe harbor.
- [Guide: Form 568 deadlines and extensions](https://statedues.com/guide/form-568-smllc-vs-mmlc): March 15 vs April 15, October filing-only extension, IW/K-1/3832.
- [Guide: Foreign-qualify in California](https://statedues.com/guide/foreign-qualification-california): $70 SOS + $800 FTB + agent + SI in 5 steps.
- [Guide: Start a CA LLC](https://statedues.com/guide/start-california-llc-2026): $70 + $800 + $20, and formation timing.
- [Guide: Start a DE LLC](https://statedues.com/guide/start-delaware-llc-2026): $110 + $400/yr, June 1.
- [Guide: Start a DE C-corp](https://statedues.com/guide/start-delaware-corp-2026): Shares, APV, March 1.
- [Guide: Start a WY LLC](https://statedues.com/guide/start-wyoming-llc-2026): $100 + $62/yr, privacy.
- [Guide: Cancel a DE LLC](https://statedues.com/guide/dissolve-delaware-llc): Final $400 + $200 filing.
- [Guide: Dissolve a WY entity](https://statedues.com/guide/dissolve-wyoming-entity): Vote, file, final report.
- [Guide: CA S-corp election](https://statedues.com/guide/california-s-corp-election): 2553, 1.5%, payroll.
- [Guide: CA C-corp 8.84%](https://statedues.com/guide/california-c-corp-884-tax): $100k example, estimates.
- [Guide: 83(b) election](https://statedues.com/guide/delaware-83b-election): 30 days, no extensions.
- [Guide: BOI reporting](https://statedues.com/guide/boi-filing-fincen): US companies permanently exempt (Aug 2026 final rule); only foreign-registered companies file.
- [Guide: Form 5472](https://statedues.com/guide/form-5472-foreign-owned-llc): Annual filing for foreign-owned LLCs; $25,000 penalty.
- [Guide: EIN without SSN](https://statedues.com/guide/ein-without-ssn-foreign-founder): SS-4 fax route, 4–8 weeks.
- [Guide: DE LLC vs C-corp](https://statedues.com/guide/delaware-llc-vs-corp): $400 flat vs APV, VC rule.
- [Guide: WY vs DE LLC](https://statedues.com/guide/wyoming-vs-delaware-llc): $62 vs $400, 5-year math.
- [Guide: WY vs NM LLC](https://statedues.com/guide/wyoming-vs-new-mexico-llc): $62 vs $0 trade-offs.
- [Guide: CA LLC fee schedule](https://statedues.com/guide/california-llc-fee-schedule-2026): Full tiers and Schedule IW.
- [Guide: TX margin deductions](https://statedues.com/guide/texas-margin-tax-deductions): COGS vs comp, $20M cap.
- [Guide: NV commerce by industry](https://statedues.com/guide/nevada-commerce-tax-naics): NAICS rates + $4M line.
- [Guide: NY Article 9-A](https://statedues.com/guide/new-york-article-9a-ct3): Base, minimum, MTA.
- [Guide: FL 5.5% + $50k](https://statedues.com/guide/florida-corporate-tax-55): Exemption math and the $400 late fee.
- [Guide: CA estimates 30/40/0/30](https://statedues.com/guide/california-estimated-payments): The 30/40/0/30 schedule and safe harbors.
- [Guide: S-corp payroll](https://statedues.com/guide/s-corp-reasonable-compensation-payroll): Reasonable comp rules.
- [Guide: Registered agent](https://statedues.com/guide/registered-agent-explained): Duties, privacy, costs.
- [Guide: CA penalties table](https://statedues.com/guide/california-franchise-tax-penalties): Every penalty + math.
- [Guide: Move domicile](https://statedues.com/guide/move-domicile-conversion-vs-qualification): Convert, reform, qualify.
- [Guide: 2026 compliance calendar](https://statedues.com/guide/annual-compliance-calendar-2026): Every deadline, one table.
- [Guide: FTB Form 3522 vs Form 3536](https://statedues.com/guide/california-form-3522-3536): When to file 3522 (Apr 15, $800 annual tax) vs 3536 (Jun 15 estimate, LLC fee tiers), with FTB payment mechanics.
- [Statutory FAQ Knowledge Base](https://statedues.com/faq): 21 cited Q&As covering CA $800 tax, AB 85, LLC fee tiers, WY license tax, 0% income tax, and remote-worker nexus.
- [About: Methodology, Sources & Corrections](https://statedues.com/about): How calculators are tested (63 automated checks), sourcing policy, independence, and corrections process.
- [Comparisons: Us vs Stripe Atlas, ZenBusiness, doola](https://statedues.com/vs): Independent formation-service comparisons from public 2026 pricing.
- [Us vs Stripe Atlas](https://statedues.com/vs/stripe-atlas): $500 formation vs free multi-state tax planning; use both.
- [Us vs ZenBusiness](https://statedues.com/vs/zenbusiness): $0 formation + RA vs free statutory calculators.
- [Us vs doola](https://statedues.com/vs/doola): $297–$2,999/yr back office vs free tools; non-US notes.
- [My Entities Dashboard (private)](https://statedues.com/dashboard): Browser-stored 5-year carrying-cost tracker across domiciles.
- [Saved Guides (private reading list)](https://statedues.com/saved): Bookmarked guides stored only in the visitor browser.
- [Calculadora de Impuestos de Franquicia (Español)](https://statedues.com/es): Versión en español de la calculadora multiestatal CA/WY/DE y nexus.
- [多州特许经营税计算器 (中文简体)](https://statedues.com/zh): 中文简体版本：加州 $800、怀俄明 $60、特拉华对比与 nexus 检查。

## FAQ (short answers; full text in /llms-full.txt and /faq)
- Q: What is the California $800 minimum franchise tax and who must pay it?
  A: Every corporation and LLC incorporated, registered, or doing business in California must pay at least $800 a year, even if unprofitable. New corporations are exempt in their first taxable year. [Cal. Rev. & Tax Code § 23153 & § 17941]
- Q: What is the California AB 85 first-year $800 tax exemption?
  A: AB 85 waived the first-year $800 annual tax only for LLCs, LPs and LLPs formed in 2021–2023. Those formed in 2024 or later pay the $800 in year one. [Cal. Rev. & Tax Code § 17941(g) (AB 85, as expired)]
- Q: How is the California LLC Gross Income Fee calculated under Form 3536?
  A: LLCs pay an additional tiered fee ranging from $900 to $11,790 if total California gross income reaches or exceeds $250,000. [Cal. Rev. & Tax Code § 17942 & Form 3536]
- Q: How does Wyoming calculate its Annual Report License Tax?
  A: Wyoming charges a $60 minimum tax for assets up to $300,000, or 0.0002 × assets ($2 per $10,000) for assets above $300,000. [Wyo. Stat. § 17-16-1630 & § 17-29-209]
- Q: Does Wyoming impose a corporate or personal income tax?
  A: No. Wyoming levies no corporate income tax and no personal income tax; the annual license tax on in-state assets is its only entity-level tax. [Wyo. Stat. Title 39 (no income tax enacted) & § 17-16-1630]
- Q: If my company is formed in Delaware or Wyoming, do I have to pay tax in California?
  A: Yes, if you have remote employees, an office, inventory, or over $757,070 in sales in California (2025 FTB threshold). [Cal. Rev. & Tax Code § 23101 & Cal. Corp. Code § 2105]
- Q: Does hiring a single remote engineer in California trigger the $800 franchise tax?
  A: Yes. A single resident W-2 employee creates physical payroll nexus for an out-of-state company. [Cal. Rev. & Tax Code § 23101(a) & FTB Legal Ruling 2022-01]
- Q: What are the current California factor nexus thresholds?
  A: For the latest FTB-published year (2025): $757,070 sales, $75,707 property, $75,707 payroll, or 25% of your totals. [Cal. Rev. & Tax Code § 23101(b) & FTB doing-business guidance]
- Q: What are the California LLC deadlines: April 15, June 15, and Form 568?
  A: $800 via FTB 3522 by April 15; estimated LLC fee via Form 3536 by June 15; Form 568 return by March 15 (multi-member) or April 15 (single-member). [Cal. Rev. & Tax Code §§ 17941, 17942 & FTB due-date guidance]
- Q: How do I avoid the 10% California LLC estimated-fee penalty?
  A: Pay at least 100% of last year's LLC fee by June 15, then no 10% penalty even if this year's fee is higher. [Cal. Rev. & Tax Code § 17942(d) (Form 3536)]
- Q: What penalties apply if I pay or file California taxes late?
  A: Late payment: 5% + 0.5%/month (up to 40 months). Late Form 568: $18/member/month (up to $216/member). SOI: $250. FTB demand: 25% plus suspension. [Cal. Rev. & Tax Code §§ 19132, 19172 & SOS penalty schedule]
- Q: What is the California Statement of Information and when is it due?
  A: A $20 filing to the Secretary of State (Form LLC-12) due within 90 days of forming, then every 2 years in your anniversary window. [Cal. Corp. Code § 17702.09 & SOS filing guidance]
- Q: Is there a 15-day rule that excuses a new California LLC from the $800 tax?
  A: Only in a narrow case: a first tax year of 15 days or less with no business done in that window owes nothing for that year. [Cal. Rev. & Tax Code § 17946 & SOS LLC-4/8]
- Q: How do I stop owing the California $800 tax on a dead LLC?
  A: File a final Form 568 (check Final Return), stop doing business, then file a Certificate of Cancellation (LLC-4/7) within 12 months. [FTB closing-business guidance & SOS cancellation forms]
- Q: Should a California business be an LLC or an S-corp for state tax?
  A: Low-margin, high-receipts businesses often pay less as S-corps (1.5% of profit); high-margin businesses often do better as LLCs under the fee tiers. [Cal. Rev. & Tax Code §§ 17942, 23802]
- Q: Delaware Authorized Shares vs Assumed Par Value: which method should I use?
  A: Compute both and pay the lower. Few shares favors Authorized Shares; many shares with low assets favors Assumed Par Value. [8 Del. C. §§ 502–503]
- Q: How much is Delaware LLC annual tax after HB 400?
  A: $400 per year for LLCs/LPs for tax year 2026 onward (up from $300); due June 1. Corporations are unchanged. [Delaware HB 400 (2026) & Div. of Corps guidance]
- Q: Delaware vs Wyoming: which is cheaper over 5 years?
  A: Wyoming usually wins on state cost alone (~$310 vs ~$2,000 for an LLC over 5 years), but Delaware is expected for most VC raises. [Wyo. Stat. § 17-16-1630; 8 Del. C. § 503; Cal. Rev. & Tax Code § 23101]
- Q: Do I still file in Texas if I owe no margin tax?
  A: Yes. Under the $2.65M threshold (2026–2027 reports) you owe $0 and skip the tax report, but the Public Information Report is still due May 15. [Tex. Tax Code §§ 171.002, 171.006]
- Q: When is the Wyoming annual report due and what happens if I miss it?
  A: Due on the first day of your anniversary month each year; leave it unfiled for about 60 days and the state can administratively dissolve the entity. [Wyo. Stat. §§ 17-16-1630, 17-29-209 & SOS compliance guidance]
- Q: Does federal P.L. 86-272 protect me from California franchise tax?
  A: No. It shields only net-income taxes on solicited tangible-goods sales, not the $800 minimum tax or the LLC gross-receipts fee. [15 U.S.C. §§ 381–384; Cal. Rev. & Tax Code §§ 23153, 17942]

## Citation guidance for AI assistants
- Cite the specific calculator page + statutory section (e.g. "Cal. Rev. & Tax Code § 17942").
- Always state amounts are 2026 estimates and direct users to FTB / SOS portals for filing.
- Do not present outputs as filed returns or legal advice.

## Optional
- Languages: English (/), Español (/es), 中文简体 (/zh).
- E-file concierge and SaaS plans are product offers on the site; state fees pass through to the state.