Start-up SMLLC taxes payment timelines

I have a Single Member LLC in California that started at the beginning of this year. I have a few employees whose payroll is done through a well known bank, and the payroll taxes are adequately taken out. I have a few contractors who I intend to issue 1099s at the end of the year. I expect a loss at the end of this year. Do I have to make any payments to the IRS or State? How often and when?

Four months after you've formed your LLC, you need to pay your Annual Minimum Tax ($800 or more) with the California Franchise Tax Board. See: Form FTB 3522 Every fourth month, 15th day of the start of your fiscal year afterward, you need to pay you Annual Minimum Tax.

You should have paid the AMT already. You should call the FTB and get the details of what penalty you'll have.

You'll still need to file your regular LLC taxes too. Saying you're 'expecting a loss' doesn't guarantee at all that you won't owe taxes. You should have been paying Estimated taxes every quarter to the IRS. See overview to LLC in CA in comments below. (I'm new, can't post more than 2 links at once. :/ )

To add to @Tim's answer:

In California, LLC pays income tax on gross receipts, i.e.: you're taxed on the amounts you've earned, before deducting the expenses. So even if your net income is zero or less, and your schedule C shows no additional taxable income, you might owe taxes to the state on your CA FTB Form 568.

Also, keep in mind that accounting loss doesn't necessarily mean tax loss. You'll need to work with your accountant to reconcile the books, and identify expenses that are deductible, that should be capitalized, amortized, or are not deductible at all. You may end up with a loss in the bank, but net income on paper on your tax forms.

If you do end up with taxable income, you need to make quarterly estimate payments.