Form a LLC in California

Everything you need to know about forming a LLC in California. Filing fees, requirements, timeline, and step-by-step guidance.

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$70
Filing Fee
5-10 business days (online); 2-3 weeks (by mail)
Processing Time
$800
Annual Tax
Required
Registered Agent

How to File

1

Choose a Business Name

Select a unique name that includes 'Limited Liability Company,' 'LLC,' or 'L.L.C.' and does not conflict with existing registered entities. Use the California Secretary of State's free business name search tool to confirm availability.

30 minutes

2

Designate a Registered Agent

Appoint a registered agent (also called an agent for service of process) who has a physical street address in California and is available during normal business hours. This can be an individual resident or a registered commercial agent service.

15 minutes

3

File Articles of Organization

Complete and file Form LLC-1 (Articles of Organization) with the California Secretary of State online, by mail, or in person. The filing fee is $70 and you must provide the LLC name, business address, registered agent information, and management structure.

30 minutes

4

Draft an Operating Agreement

California law (Corporations Code Section 17701.10) requires LLCs to have an operating agreement, though it does not need to be filed with the state. This document outlines ownership percentages, member roles, profit distribution, and operational procedures.

2-4 hours

What's Next After Filing

Once your LLC is officially formed, you'll want to complete these important steps:

  • File Initial Statement of InformationWithin 90 days of formation, file Form LLC-12 (Statement of Information) with the California Secretary of State. The filing fee is $20 and requires current addresses, registered agent details, and manager or member information.
  • Obtain an EIN and Open a Bank AccountApply for a free Employer Identification Number (EIN) from the IRS online, which is required for tax filing, hiring employees, and opening a business bank account. Keeping business finances separate from personal finances is essential for maintaining liability protection.
  • Register with California Franchise Tax Board and Obtain LicensesRegister your LLC with the California Franchise Tax Board (FTB) and pay the annual $800 minimum franchise tax, which is due by the 15th day of the 4th month after formation. Additionally, obtain any required local business licenses or industry-specific permits.

Advantages

  • Personal liability protection shields members' personal assets from business debts and lawsuits
  • Flexible management structure allowing member-managed or manager-managed operation without the formality of a corporation
  • Pass-through taxation by default avoids double taxation, with profits and losses reported on members' personal tax returns
  • No residency requirements for members, allowing foreign nationals to own a California LLC
  • Flexible profit distribution not required to be proportional to ownership percentage if specified in the operating agreement

Considerations

  • California's mandatory $800 annual minimum franchise tax applies regardless of revenue or profitability, making it costly for startups and inactive LLCs
  • Additional LLC gross receipts fee applies when annual income exceeds $250,000, significantly increasing tax burden for higher-revenue businesses
  • Self-employment taxes apply to active members on their share of profits, which can be higher than the payroll tax structure available to S-Corp shareholders

Annual Obligations

Franchise Tax:$800
Annual Report Fee:$20
Report Due:Statement of Information due every 2 years by the last day of the anniversary month of formation; Franchise Tax due by the 15th day of the 4th month of the taxable year
California imposes an $800 minimum annual franchise tax on all LLCs regardless of income or activity, paid to the Franchise Tax Board. LLCs with total annual income over $250,000 pay an additional LLC fee: $900 for $250,000-$499,999, $2,500 for $500,000-$999,999, $6,000 for $1,000,000-$4,999,999, and $11,790 for $5,000,000 or more. The Statement of Information (Form LLC-12) is filed every two years with a $20 fee. New LLCs formed on or after January 1, 2021 are exempt from the $800 franchise tax for their first taxable year.
Last verified: May 2026Source

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Form an LLC in California | Filing Guide 2025 | OpenChamber