What is the process for paying the annual $800 minimum franchise tax for my California LLC?

You must pay the $800 annual minimum franchise tax directly to the California Franchise Tax Board (FTB) each year. This tax is due by the 15th day of the fourth month of your LLC's taxable year. Here is the process for making the payment: Step 1: Determine Your Due Date For most LLCs operating on a calendar year (January 1 - December 31), the due date is April 15th. If your LLC uses a different fiscal year, the tax is due by the 15th day of the fourth month after its start date. Note that your very first $800 tax payment was likely made when you initially filed your formation documents. Step 2: Locate Your Secretary of State (SOS) File Number You will need your LLC's 12-digit SOS File Number to make the payment. This number is on your initial formation documents (Articles of Organization, Form LLC-1) and can also be found by searching for your business entity on the California SOS website. Step 3: Choose Your Payment Method The easiest and most common way to pay is online via the FTB's website. You can also pay by mail. Step 4: Pay Online Using FTB Web Pay Go to the FTB's official website (ftb.ca.gov) and find the "Web Pay" option for businesses. You will need to enter your SOS File Number and your bank account information (routing and account number) to make a direct debit payment. There is no fee for this service. Step 5: Pay by Mail Using Form 3522 If paying by mail, you must complete and include Form 3522, the LLC Tax Voucher. You can download this form from the FTB website. Make your check or money order payable to the "Franchise Tax Board" and write your SOS File Number and the relevant tax year on the memo line. Mail the form and payment to the address listed on the voucher. Important Considerations: This tax is mandatory every year, even if your LLC is inactive, not conducting business, or operating at a loss. This minimum tax is separate from the LLC fee, which is an additional tax based on your LLC's total California income over $250,000. Warnings: Per California Revenue and Taxation Code Section 17941, failure to pay this tax on time results in penalties and interest. Eventually, the FTB will suspend your LLC, which means it loses its rights and powers in California, cannot legally conduct business, and cannot defend itself in court. This is general information and does not constitute legal advice. For complex situations or specific tax guidance, consult with a qualified California attorney or a certified public accountant.