Form a Partnership in California

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

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$70
Filing Fee
5-7 business days
Processing Time
Required
Registered Agent

How to File

1

Choose a Partnership Name

Select a business name for your partnership. For general partnerships, the name can be the partners' surnames or a trade name registered with the county; for limited partnerships, the name must include 'Limited Partnership' or 'LP' and must be distinguishable from other California-registered entities.

1-2 hours

2

Search Name Availability

Use the California Secretary of State's free online business entity search tool to confirm your desired partnership name is available and not already in use by another registered entity in California.

15-30 minutes

3

Draft a Partnership Agreement

Create a written partnership agreement outlining each partner's contributions, profit and loss sharing ratios, management responsibilities, and procedures for dissolution or partner changes. While not legally required in California, a partnership agreement is strongly recommended to prevent disputes.

2-5 hours

4

Designate a Registered Agent

Appoint a registered agent with a physical California street address (no P.O. boxes) who is authorized to accept legal documents and official notices on behalf of the partnership during normal business hours.

30 minutes

What's Next After Filing

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

  • File Required State FormsFor a general partnership, file the optional Statement of Partnership Authority (Form GP-1) with the California Secretary of State for $70 to establish public authority. For a limited partnership, file the Certificate of Limited Partnership (Form LP-1) for $70, which is mandatory.
  • Obtain an EIN and Register for State TaxesApply for a Federal Employer Identification Number (EIN) from the IRS at no cost, then register with the California Franchise Tax Board (FTB) and California Employment Development Department (EDD) if you plan to hire employees or withhold taxes.
  • Obtain Business Licenses and PermitsResearch and obtain any required local business licenses from your city or county, as well as any industry-specific state licenses or permits required to legally operate your partnership in California.

Advantages

  • Simple and inexpensive to form — general partnerships require no mandatory state filing and have minimal startup costs compared to LLCs or corporations
  • Pass-through taxation means partnership income is only taxed once at the individual partner level, avoiding corporate double taxation
  • Flexible management structure with no state-mandated formalities, board meetings, or complex governance requirements
  • General partnerships are exempt from California's $800 annual minimum franchise tax that burdens LLCs and corporations

Considerations

  • General partners face unlimited personal liability for the debts, obligations, and legal judgments of the partnership, putting personal assets at risk
  • Partnerships dissolve automatically upon the death, withdrawal, or bankruptcy of a general partner unless the partnership agreement provides otherwise
  • Raising capital can be more difficult than for corporations, as partnerships cannot issue stock and may have fewer options for attracting investors

Annual Obligations

Report Due:N/A
General partnerships in California are generally not subject to the annual $800 minimum franchise tax that applies to LLCs and corporations, nor are they required to file annual reports with the Secretary of State. However, limited partnerships (LP) and limited liability partnerships (LLP) ARE subject to the $800 annual minimum franchise tax payable to the California Franchise Tax Board, due by the 15th day of the 3rd month after the close of the taxable year. All partnerships must file an annual informational tax return (Form 565) with the FTB. Partners report their share of income on their personal tax returns.
Last verified: May 2026Source

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