California Penalty Calculator for Entities

Minimum Franchise Tax Penalty Calculator

Calendar-year entities only. Amount defaults to the California $800 minimum/annual tax.

Estimate only

Tax year

Entity type

Payment postmark date

Minimum franchise tax / annual tax

$800 fixed

This calculator is fixed to the California $800 minimum tax.

Optional penalties that can make the notice higher

Include late return penalty, including $18 per owner/member/shareholder when applicable

Return filed date

Used only for late-filing penalties.

FTB demand notice penalty

Owners / members / shareholders

Uncheck this if the return was filed on time and only the $800 payment was late. The $18-per-owner late-return penalty applies to S corporations, partnerships, and LLCs treated as partnerships. It can be much larger than the $800-tax late-payment penalty.

Due date

Late months

Penalty

Estimated total

Unpaid tax

Late-payment penalty formula

Late-filing / demand penalties

Interest on unpaid $800 tax

Interest on penalties

Total estimated interest

Postmark status

What this calculator includes

$800 California minimum franchise tax / annual tax.
Late-payment penalty: 5% plus 0.5% per month or part of a month, capped at 25%.
Optional late filing, demand, and $18 owner/member/shareholder penalties.
Estimated FTB interest using published interest-rate periods.

This does not calculate Secretary of State penalties, LLC gross receipts fees, estimated-tax penalties, EFT penalties, lien fees, collection fees, or first-year/15-day exceptions.

Need help with FTB notices?

We can review the notice, verify the deadline, and help request penalty relief when available.

Call (760) 249-7680

Assumptions and sources

Calendar-year assumption: LLC annual tax is treated as due April 15 of the selected tax year. LPs, LLPs, LLLPs, and S corporations are treated as due March 15 after the tax year closes. C corporations are treated as due April 15 after the tax year closes. Weekend due dates roll to the next business day.

Interest estimate: Interest is estimated daily by rate period. If a postmark date goes beyond the latest built-in FTB rate period, the calculator continues using the latest known rate.

Sources: California FTB business due-date guidance, FTB common penalties and fees, FTB Publication 5949, and FTB interest and estimate penalty rates.

This calculator is for planning and education only. FTB may calculate penalties and interest differently based on payments, credits, notices, filing status, entity history, disaster relief, or other facts.