California Franchise Tax Board (FTB)
California Form 568 (LLC Return of Income)
California's annual income return for LLCs.
Not legal or tax advice. Compliance Radar is an informational directory.
This is general information, not legal or tax advice. Deadlines and penalties change and depend on your specific facts — verify with the official source and a licensed CPA or attorney before acting.
We surface only obligations we can anchor to an official government source, each with the
date we last verified it. Sources change; always confirm against the linked official page.
- What it is
- California's annual income return for LLCs.
- Who must file
- California LLCs (and out-of-state LLCs doing business in California).
- Deadline
- Multi-member (partnership-classified) LLCs: 15th day of the 3rd month (about March 15). Single-member/disregarded LLCs: 15th day of the 4th month (about April 15). A 6-month automatic extension to file (not to pay) applies.
- Penalty if missed
- A 10% penalty applies if the estimated LLC fee is underpaid. Other late-filing penalties apply — confirm the exact schedule with the FTB.
- Official source
- California FTB — Business return due dates — verified as of 2026-06-22