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Tag: Form 100S
2025 California Franchise Tax Due Dates (LLCs, Corps, LPs)
Every business entity operating in California, whether it’s a Limited Liability Company (LLC), Corporation, or Limited Partnership (LP), must track and comply with the Franchise Tax Board (FTB) deadlines. Missing a due date can trigger penalties, interest, or even suspension. Here’s your official 2025 due date calendar for all major California entity types. Who Must […]
S-Corp vs. LLC in California — Franchise Tax and PTET Compared for 2025
Statutory Snapshot LLC: California Revenue & Taxation Code (R&TC) §§ 17941 ($800 annual tax) and 17942 (gross-receipts fee). Federal entity classification follows IRC § 7701 and Reg. § 301.7701-3. S-Corp: R&TC § 23802 imposes a 1.5 percent tax on net income (minimum $800). Federal rules are in IRC §§ 1361–1362. PTET (either entity): R&TC §§ […]
California’s Corporate Tax vs. LLC Tax: What’s More Expensive? (2025 Edition)
Introduction If you’re launching or expanding a business in California in 2025, one of the most important decisions you’ll make is choosing between forming a corporation or a limited liability company (LLC). Both structures come with different tax costs, compliance rules, and long-term implications. This blog compares both structures from a California tax perspective to […]