Annual LLC tax & statement of information
The $800 tax is also due in the first year, by the 15th day of the 4th month after formation; there's no first-year exemption in 2026, and a 2026 law sets the first year's tax at $400 for tax years beginning 2027 through 2029. The statement of information is due within 90 days of formation, then every 2 years, with a $250 penalty for not filing. LLCs with California income over $250,000 also pay a fee starting at $900.
