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Question
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The
Answer
This
guide should ONLY be used as a guide to determine minimum
requirements to be met by business corporations, limited partnerships
and limited liability companies. The Chart does not cover all
taxing/reporting requirements (i.e. withholding taxes, information at
source, sales and use taxes, abandoned/escheat property, etc.).
| California
Tax Information Chart |
| TAX |
BIENNIAL STATEMENT OF
DOMESTIC CORPORATION |
| FORMS AVAILABILITY |
DOMESTIC ONLY
Secretary of State mails prestencilled forms to "mailing
address" 3 months before the due date. |
| DUE DATE |
For existing entities
formed prior to January 1, 2000- return must be received by
state by Anniversary Month of Incorporation and the immediate
preceding 5 calendar months. Entities formed after
December 31, 1999 the first Biennial return due based upon month
of incorporation- Jan., March, May, July, Sept. & Nov.- odd
years; and entities incorporated in Feb., April, June, Aug.,
Oct. & Dec.- even years. |
| DEPARTMENT |
Secretary of State
P.O. Box 944230
Sacramento, CA 94244-0230
(916) 653-3537 |
| TAX RATE/FEES |
Filing Fee - $20.
Failure to file will result in a $250 penalty. |
| TAX |
BIENNIAL STATEMENT OF
FOREIGN CORPORATION |
| FORMS AVAILABILITY |
FOREIGN ONLY
Secretary of State mails prestencilled forms to "mailing
address" of corporation 60 days before due date. |
| DUE DATE |
For existing entities
formed prior to January 1, 2000- return must be received by
state by Anniversary Month of Qualification and the immediate
preceding 5 calendar months. Entities formed after
December 31, 1999 the first Biennial return due based upon month
of Qualification- Jan., March, May, July, Sept. & Nov.- odd
years; and entities qualified in Feb., April, June, Aug., Oct.
& Dec.- even years. |
| DEPARTMENT |
Secretary of State
P.O. Box 944230
Sacramento, CA 94244-2300
(916) 653-3537 |
| TAX RATE/FEES |
Filing Fee - $20.
Failure to file will result in a $250 penalty. |
| TAX |
CORPORATION FRANCHISE OR INCOME TAX
RETURN & DECLARATION OF ESTIMATED TAX
|
| FORMS AVAILABILITY |
Franchise Tax Board
mails forms to "mailing address" of corporation. |
| DUE DATE |
March 15th or 15th
day of the 3rd month following the close of fiscal year. |
| DEPARTMENT |
Franchise Tax Board
P.O. Box 942857
Sacramento, CA 94257-0500
(916) 369-0500 |
| TAX RATE/FEES |
Tax rate of
8.84%(effective for tax yrs. starting after 12-31-96; was 9.3%)
is imposed as a franchise tax on corporations doing business in
CA an as a corporate income tax on the Calif.-source income of
corporations not doing intrastate business in CA. Minimum
tax applies for franchise tax, but not for corporate income tax,
purposes. Minimum tax is $800 ($600, for income yrs. starting
after 12-31-96, for qualified new corporations with annual gross
receipts less than $1 million and tax otherwise not over $800).
If estimate not over $800, pay in full by 15th of 4th mo. If
over $800, pay in four equal qtrs. (15th of 4th, 6th, 9th and
12th months). If meeting requirements later, prorate payments
over remaining qtrs. |
| TAX |
BIENNIAL STATEMENT OF
DOMESTIC & FOREIGN LIMITED LIABILITY COMPANY |
| FORMS AVAILABILITY |
FOREIGN ONLY
Secretary of State mails prestencilled forms to "mailing
address" of corporation 60 days before due date. |
| DUE DATE |
For existing entities
formed prior to January 1, 2000- return must be received by
state by Anniversary Month of Formation/Registration and the
immediate preceding 5 calendar months. Entities
formed/registered after December 31, 1999 the first Biennial
return due based upon month of Formation/Registration- Jan.,
March, May, July, Sept. & Nov.- odd years; and entities
formed/registered in Feb., April, June, Aug., Oct. & Dec.-
even years. |
| DEPARTMENT |
Secretary of State
P.O. Box 15659
Sacramento, CA 94244-0230
(916) 653-3795 |
| TAX RATE/FEES |
Filing Fee - $20.
Failure to file will result in a $250 penalty. |
| TAX |
LIMITED LIABILITY
COMPANY ANNUAL TAX |
| FORMS AVAILABILITY |
Franchise Tax Board
mails forms to "mailing address" of limited liability
company. |
| DUE DATE |
15th day of the 4th
month after the beginning of the tax year |
| DEPARTMENT |
Franchise Tax Board
P.O. Box 942857
Sacramento, CA 94257-0631
(916) 369-0500 |
| TAX RATE/FEES |
Tax rate - $800- For
tax years beginning January 1, 1999 and after the tax rate has
been increased as follows: $865 with total income of $250,000 or
more, but less than $500,000; $2,595 with total income of
$500,000 or more, but less than $1,000,000; $5,190 with total
income of $1,000,000 or more, but less than $5,000,000; and
$7,785 with total income of $5,000,000 or more. |
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circumstance to another and from from person or entity to another
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Parrish CPA, Bob Parrish CPA, P.C. or other parties related to
those or this site do not guarantee or warrantee in any manner
the suitability, usefulness, accuracy, timeliness, or results of
any portions of this site, nor the links contained in this site
which link to other areas. At times, information is
taken from other sources and is believed to be accurate, but no
verification or confirmation is performed. Furthermore, if
any federal or state law invalidates a portion of this
disclaimer, the other portions still apply. In
addition, any allegations or actions are restricted to
arbitration only and must be arbitrated by the Better Business
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Sunday, March 04, 2007 08:43 AM
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