What is the best way to get the program to show the minimum tax for CA as $0 for the first year? The program shows $800 due but it should be $0 since it is the 1st year. Not sure how to get it to show $0 due without entering some kind of payment that never happened - or maybe have to override the default? The program shows $800 due but it should be $0 since it is the 1st year. There is a first-year exemption from the $800 minimum franchise tax for corporations, LLCs, LPs, and LLPs. Under prior law, only corporations were exempt from the minimum franchise tax in the first year after they registered with the state. For LLCs, LPs, or LLPs, this exemption is only available from January 1, 2021 through December 31, 2023.