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California Small Business Compliance Checklist

Required Filings, Reports & Deadlines for 2026

Staying compliant in California means keeping up with filings across multiple agencies on different schedules. Missing a deadline can result in penalties, interest, or automatic suspension of your business entity. Review this checklist regularly and reach out to us with any questions.

ANNUAL TAX FILINGS

  • Federal tax return

Due April 15 (March 15 for S-Corps & partnerships). Extension to October 15 available — but extensions give extra time to file, not extra time to pay.

  • California state tax return

Filed separately from federal. Due dates mirror federal schedule. Do not assume federal rules apply.

  • $800 Minimum Franchise Tax
Every California LLC and corporation owes $800 annually — regardless of revenue or profit. There are no exceptions for inactive businesses.
  • LLC Gross Receipts Fee

Applies to LLCs earning over $250,000. Fee is in addition to the $800 minimum franchise tax.

  • Form 568 (LLC Return of Income)
Due April 15 for calendar-year filers.
  • Form 100S (S-Corp Return)
Due March 15. Extension to October 15 available, but payment was still due March 15.

QUARTERLY ESTIMATED TAX PAYMENTS

  • Q1 — April 15
  • Q2 — June 15
  • Q3 — September 15
  • Q4 — January 15

Important: Extensions give extra time to file — not extra time to pay. Late payments accrue penalties and interest regardless of extension status.

SECRETARY OF STATE FILINGS

  • Statement of Information — LLCs
File within 90 days of formation, then every two years by the last day of your anniversary month. Filing fee: $20. Late penalty: $250.
  • Statement of Information — Corporations
Filed annually. Filing fee: $25. Failure to file causes the FTB to suspend your entity automatically — without additional notice.

PAYROLL & EMPLOYMENT

  • Payroll tax deposits
Federal (FUTA) and California EDD — schedule is based on payroll size.
  • Form 941 — Quarterly federal payroll tax return
Due the last day of the month following each quarter end.
  • W-2s and 1099s
Must be issued to employees and contractors by January 31.
  • 1099-K reporting — NEW threshold
The reporting threshold drops to $600 in 2026 (down from $5,000). Ensure your records are ready.
  • New hire reporting
Required within 20 days of hire through the California EDD.
  • DE 9 — Quarterly Contribution Return and Report of Wages
Filed with the California EDD each quarter. Reports total wages paid and calculates UI, ETT, SDI, and PIT withholding. Due the last day of the month following each quarter end (April 30, July 31, October 31, January 31).
  • DE 9C — Quarterly Contribution Return and Report of Wages (Continuation)
Filed alongside the DE 9. Reports wages paid to each individual employee by name and SSN. Required every quarter — even if no wages were paid.

CORPORATE FORMALITIES (Corporations & S-Corps)

  • Annual shareholder and board meetings
Must be held and documented annually.
  • Meeting minutes
Keep minutes on file for all board and shareholder meetings.
  • Schedule K-1 (100S)
Must be issued to each shareholder so they can file their personal returns.

LOCAL & BUSINESS LICENSE REQUIREMENTS

  • City/county business license renewal
Varies by municipality — most renew annually. Check your specific city’s requirements.
  • Professional licenses
Renew per your industry’s schedule. Do not let these lapse.
  • Seller's permit
If you sell taxable goods, ensure your CDTFA registration is current.
  • DBA (Fictitious Business Name)
Renewal requirements vary by jurisdiction — every 1 to 5 years depending on your city or county. Los Angeles County requires renewal every 5 years. Many other California counties and cities require annual or biennial renewal. Check with your local county clerk for your specific deadline.

ADDITIONAL CALIFORNIA-SPECIFIC REQUIREMENTS

  • Pay equity compliance
California requires regular pay equity audits and documentation of all compensation decisions.
  • Pay data reporting
Required for employers with 100 or more employees.
  • Sales & use tax returns
Filed quarterly or monthly via CDTFA, depending on your sales volume.
  • Business property statement (Form 571-L)
Required annually if your business owns personal property assessed over $100,000.

Need help staying on top of your compliance? We’re here.

Scout Financial handles your filings, deadlines, and tax strategy so you can focus on growing your business.