How to Close an LLC in California: Dissolving Your Business with the FTB
To dissolve an LLC in California you file a final Form 568 with the Franchise Tax Board marked as a final return, pay any outstanding balance including the $800 annual minimum franchise tax, and then file Form LLC-4/7 Certificate of Cancellation with the Secretary of State. There is no state filing fee for the cancellation itself. Until the cancellation is filed the LLC remains active for tax purposes and the $800 keeps accruing every year, even with no revenue and no operations.
