How to File California Franchise Tax in 2025: Forms, Deadlines, and Compliance Guide

Filing your California franchise tax isn’t optional—and in 2025, the rules, forms, and penalties can feel overwhelming. Whether you're running an LLC or corporation, staying compliant means knowing exactly what to file, when to file it, and how to do it right.

In this guide, you'll find step-by-step instructions on which Franchise Tax Board forms apply to your business, key deadlines to watch, and how to avoid the most common (and costly) filing mistakes.

📌 Need an overview of how franchise tax works in California? Start with our guide:

California Franchise Tax Guide (2025): What Your Business Needs to Know

What Is the California Franchise Tax & Who Needs to File in 2025?

California’s franchise tax is a mandatory annual tax imposed on most business entities for the privilege of doing business in the state. Unlike traditional income taxes, this tax applies regardless of profitability — even inactive or zero-income businesses must file a California franchise tax return and pay the minimum tax. The minimum is $800 per year for most entities.

Entities Required to File in 2025:

Corporations (C-corps and S-corps)
Limited Liability Companies (LLCs)
Limited Partnerships (LPs)
Limited Liability Partnerships (LLPs)
Professional Corporations
Foreign (out-of-state) entities doing business in California

Entities Exempt from Franchise Tax:

Sole proprietorships (not registered as LLCs or corporations)
Certain nonprofits with an approved tax exemption from the Franchise Tax Board (FTB)
First-year LLCs: The $800 minimum franchise tax is waived for an LLC's first tax year (the first-year exemption was reinstated for tax years beginning on or after January 1, 2024). The LLC must still file the required FTB forms — only the $800 payment is waived.

📌 Even exempt entities may still need to file informational returns.

California Franchise Tax Filing Deadlines for 2025

When is the California franchise tax due? The deadlines depend on your fiscal year:

Annual Filing Deadline:

For calendar-year businesses: April 15, 2025
For fiscal-year filers: 15th day of the 4th month after fiscal year-end
The LLC estimated fee (Form 3536) has a separate deadline: June 15, 2025

Final Return (Dissolution/Withdrawal):

Must be filed within 45 days of your effective termination date.

Penalties for Late Filing:

$250–$800 failure-to-file penalties
Interest on unpaid balances
Suspension or forfeiture of business status, which means you lose the ability to enter into contracts, file lawsuits, or maintain business licenses. Reinstatement requires paying all back taxes, penalties, and interest, plus filing all missing returns.

California Franchise Tax Forms: What FTB Forms to File in 2025

Different business types require different California Franchise Tax Board forms. Below are the key 2025 FTB forms for California businesses.

Form 3522 – LLC Annual Tax Voucher

Who files it: All LLCs (including single-member)
What it does: Pays the $800 minimum franchise tax
Due by: April 15, 2025 (or the 15th day of the 4th month of the tax year)

Form 568 – LLC Return of Income

Who files it: LLCs taxed as partnerships or disregarded entities
Use: Reports income and calculates the LLC fee if total income exceeds $250,000

Form 3536 – Estimated Fee for LLCs

Who files it: LLCs with over $250,000 in total income
Use: Pays the estimated fee for the current tax year. The fee ranges from $900 (for income between $250,000 and $499,999) up to $11,790 (for income of $5,000,000 or more). This is separate from the $800 minimum franchise tax paid via Form 3522.
Due: June 15, 2025

Form 100 – Corporation Tax Return

Who files it: All C corporations doing business in California
Use: Calculates tax based on net income (8.84%) or $800 minimum
Due: 15th day of the 4th month after fiscal year-end

Form 100S – S Corporation Return

Who files it: All S corporations in California
Use: Pays the greater of 1.5% of net income or the $800 minimum
Due: Same as above

📌 All 2025 FTB forms and filing instructions are available at FTB Forms & Publications.

📎 Filing the right forms is only part of staying compliant. If you’re running an LLC and want a full picture of your tax obligations, don’t miss our guide: How to Stay Tax Compliant as an LLC

How to File and Pay Your California Franchise Tax Return in 2025

You can file your California franchise tax return through three methods:

Online: Use FTB Web Pay for secure and fast submission
By Mail: Accepted but slower — double-check the correct mailing address
Electronic Funds Transfer (EFT): Required if your tax payments exceed $20,000 or your total tax liability is over $80,000

You will need the appropriate FTB forms for your business type: Form 3522 and Form 568 for LLCs, Form 100 for C corporations, or Form 100S for S corporations.

📌 Tip: Filing online provides immediate confirmation and fewer processing delays.

Common Mistakes to Avoid

Filing the wrong form for your business type
Missing the LLC fee if your income exceeds $250,000
Thinking zero income means no filing is required
Forgetting the final return when closing or withdrawing from California
Paying without submitting the required paperwork
Trying to manage all filings and bookkeeping manually — leads to errors, missed deadlines, and unnecessary stress

📌 Want to simplify your entire financial workflow? Check out our guide:

How Automated Bookkeeping Works and Why Your Small Business Needs It

How Jupid Can Help You File California Franchise Tax Reports

California’s franchise tax system isn’t just one form and one deadline. It varies depending on your business type, income level, and filing status. One small mistake—like missing a deadline or choosing the wrong form—can trigger penalties or even suspension of your business.

Jupid makes it easier.

Our AI-powered platform handles the key steps for you, so you don’t have to dig through tax codes or guess what applies to your business.

Here’s how we help:

We determine which forms you need (like Form 3522, 568, 100, 100S, or 3536)
We track deadlines and send reminders before anything’s due
We file everything online, accurately and on time
We pull data from your books to avoid manual entry and reduce errors
We help keep your business in good standing, year-round

Whether it’s your first year filing or you just want peace of mind, Jupid helps you stay compliant without the stress.

📌 Learn more or get started at Jupid.

Final Takeaways

Filing is mandatory for LLCs, corporations, and other registered entities—even with $0 income
April 15, 2025 is the key deadline for most businesses
Use Form 3522 to pay the annual LLC tax
Corporations must file Form 100 or 100S
Use Form 3536 if your LLC earns over $250,000
Avoid late fees and suspension by filing on time
Use Jupid to simplify the process from start to finish

References

California Franchise Tax Board – Business Types & Requirements: https://www.ftb.ca.gov/file/business/types/index.html
California FTB – 2025 Forms & Instructions: https://www.ftb.ca.gov/forms/
FTB Web Pay – Online Payment Portal: https://www.ftb.ca.gov/pay/
California Secretary of State – Business Filings: https://www.sos.ca.gov/business-programs/business-entities

Last Updated: March 9, 2026