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 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 and pay.

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)
  
  

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

California Franchise Tax Filing Deadlines for 2025

• Annual Filing Deadline:

  • For calendar-year businesses: April 15, 2025

  • For fiscal-year filers: 15th day of the 4th month after fiscal year-end
    
    

• 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 affects licensing, contracts, and legal protections
  
  
  

California Franchise Tax Forms: What to File in 2025

Different business types require different forms. Below are the most common ones for California businesses in 2025.

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
  
  

• 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

📌 Full forms and filing instructions 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 California Franchise Tax in 2025

✔️ 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

📌 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