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To form a domestic LLC you must file Articles of Organization (Form LLC-1) with the California Secretary of State for a $70 filing fee and file an initial Statement of Information (Form LLC-12) within 90 days for $20. After formation most LLCs also owe California's minimum annual franchise tax of $800 and may owe an additional graduated LLC fee if annual California-source income exceeds $250,000.

File Articles of Organization (Form LLC-1) with the CA Secretary of State, file the initial Statement of Information (Form LLC-12) within 90 days, obtain an EIN from the IRS, create an operating agreement (recommended), and register for California tax accounts with the FTB and BOE if required. Remember the $800 annual franchise tax is due to the Franchise Tax Board (FTB) and the LLC fee (if applicable) is due each year based on total California income.

In addition to the $800 minimum franchise tax, California charges a separate annual LLC fee based on total California-source income: $900 for $250K–$499,999; $2,500 for $500K–$999,999; $6,000 for $1M–$4,999,999; and $11,790 for $5M and above. That LLC fee is calculated on the LLC's total income and is filed with the FTB along with the LLC tax return.

Yes, every California LLC must designate a registered agent (an individual California resident or a registered corporate agent) with a physical street address in CA for service of process. You can act as your own agent, designate a partner or employee, or hire a commercial registered agent service (typical annual fees range from $100–$300).

Yes — non-U.S. residents can form a California LLC, but they still must name a registered agent with a California address and obtain an EIN from the IRS (which may require Form SS-4 with a fax/phone follow-up if you lack an SSN). Non-resident owners should also plan for U.S. tax withholding obligations, potential California tax nexus issues, and consultation with a U.S. tax advisor.

Processing depends on method: online or drop-off filings are generally processed faster (often within several business days), while mail filings can take multiple weeks; exact times fluctuate with Secretary of State office load. The Secretary of State and some third-party providers offer expedited services for additional fees, so include processing time and expedite cost when planning your launch date.

California does not require LLCs to file an operating agreement, but every LLC is strongly advised to adopt one in writing to define member roles, profit allocation, voting, capital contributions, and dissolution procedures. For multi-member LLCs include buy-sell provisions and dispute resolution; single-member LLCs should still document separation of personal and business assets to preserve liability protection.

Expect to pay the $800 minimum franchise tax to the FTB (first-year applicability depends on formation date and recent legislative changes), file the LLC's tax return (Form 568 for most LLCs) and any applicable LLC fee, file the initial Statement of Information within 90 days, and register for payroll withholding or sales tax accounts if you have employees or retail activity. Deadlines vary by filing type, so build a first-year compliance calendar covering FTB, SOS, BOE (sales tax), and payroll filings.

Electing S corp status (using IRS Form 2553) can lower self-employment taxes on distributions but does not eliminate the California LLC’s $800 minimum franchise tax; S-corps in California also pay a 1.5% state tax on net income (minimums and exceptions apply). Evaluate potential payroll requirements, reasonable compensation rules, and an accountant's run-rate analysis to determine whether the tax savings exceed added payroll and compliance costs.

To use a trade name you must file a Fictitious Business Name (FBN) statement with the county clerk in the county where your principal place of business is located; fees and publication requirements vary by county. Check the specific county clerk website for filing fees, publication timelines (many counties require a public notice in a local paper), and renewal rules.