2021–2022 collection cost and filing enforcement cost recovery fees - Spidell

2021–2022 collection cost and filing enforcement cost recovery fees


For the 2021–2022 fiscal year, the collection cost recovery fees and the filing enforcement cost recovery fees are:

  • Collection cost recovery fee for corporations and limited liability companies (LLCs) classified as corporations for California income tax purposes: $322
  • Filing enforcement cost recovery fee for corporations and limited liability companies (LLCs) classified as corporations for California income tax purposes: $83
  • Collection cost recovery fee for individuals, partnerships, LLCs classified as partnerships for California income tax purposes, or fiduciaries: $316
  • Filing enforcement cost recovery fee for individuals, partnerships, LLCs classified as partnerships for California income tax purposes, or fiduciaries: $97
    (AB 128 (Ch. 21-21))

These amounts remained unchanged from the 2020–2021 fiscal year fee amounts.