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1California LLC Formation
To form an LLC in California, you'll need to file Articles of Organization with the California Secretary of State.
Formation Details
- Filing Fee: $70
- Processing Time: 3-5 business days (online)
- Official Website: https://www.sos.ca.gov/business-programs
2Annual Report Requirements
California requires LLCs to file a biennial report to maintain good standing with the state.
Annual Report Details
- Filing Fee: $20
- Due Date: Within 90 days of formation, then every two years during the applicable filing period
- Frequency: Every 2 years
3Registered Agent Requirements
California requires all LLCs to maintain a registered agent.
Can You Be Your Own Registered Agent?
Yes, you can serve as your own registered agent in California.
Requirements: Must be a California resident, a corporation, or a registered corporate agent with a California street address.
4Foreign LLC Registration
If your LLC was formed in another state but you want to do business in California, you'll need to register as a foreign LLC.
Foreign LLC Registration
- Registration Fee: $70
- Requirements: Application to Register a Foreign LLC and Certificate of Good Standing from home state.
5California LLC Taxes
California has an 8.84% corporate tax rate. LLCs are subject to an $800 minimum annual franchise tax regardless of income.
Franchise Tax
$800 minimum annual franchise tax. LLCs with income over $250,000 pay additional fee ($900-$11,790 based on income).
6Penalties for Non-Compliance
Late Filing Penalties
$250 penalty for late Statement of Information filing
Administrative Dissolution Risk
FTB may suspend LLC for failure to pay franchise tax or file tax returns.
Key Considerations for California LLCs
- $800 minimum annual franchise tax applies even if LLC has no income
- Statement of Information due within 90 days of formation
- Additional LLC fee for businesses with California income over $250,000
- First-year exemption: $800 franchise tax waived for first tax year
Important Disclaimer
This article is for informational purposes only and does not constitute legal advice. LLC requirements, fees, and deadlines change frequently. Always verify current requirements with your state's Secretary of State office before making business decisions.
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Official Resources
For the most up-to-date information, always check the official California Secretary of State website:
https://www.sos.ca.gov/business-programs