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Late Form 568 & unpaid $800: what it costs

If an LLC misses Form 568 filings or payments, FTB can stack several charges. At a high level:

• Late-filing penalty: for LLCs, generally a per-member, per-month penalty for each month the return is late, up to a cap.
• Late-payment penalty and interest on the unpaid $800 annual tax and LLC fee.
• LLC fee underpayment penalty if the estimated fee (Form 3536) was too low.
• Over time FTB can suspend the LLC, which can affect its ability to operate and defend itself in court.

Catching up

I prepare delinquent prior-year 568s at the same per-return volume rates, reconcile what FTB says you owe, and help request penalty relief where it fits (for example, first-time abatement or reasonable cause). Revivor of a suspended LLC may need extra steps with FTB and the Secretary of State.

Sources

• FTB: Penalties and interest
• FTB: Entity status letter
• FTB: Limited liability companies

General information as of 2026, not legal or tax advice for your situation. FTB and Secretary of State rules control; check the linked sources.