Form a S-Corp in California

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

$100
Filing Fee
3-5 business days
Processing Time
$800
Annual Tax
Optional
Registered Agent

How to File

1

Choose a Corporate Name

Select an available name that complies with California naming requirements and includes 'Corporation', 'Corp.', 'Incorporated', or 'Inc.'

30 minutes

2

Appoint Directors and Officers

Identify initial directors and officers who will manage the corporation's affairs and operations.

15 minutes

3

File Articles of Incorporation

Submit Form SI-200 to the California Secretary of State with the required information and $100 filing fee.

45 minutes

4

Create Corporate Bylaws

Draft bylaws that establish the corporation's internal operating procedures and governance structure.

2-3 hours

What's Next After Filing

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

  • Hold Organizational MeetingConduct first board meeting to adopt bylaws, issue stock, and handle other organizational matters.
  • File Form 2553 with IRSSubmit IRS Form 2553 within 75 days of incorporation to elect S-Corporation tax status.
  • Obtain Required LicensesApply for necessary business licenses, permits, and tax registrations required for your specific business activities.

Advantages

  • Pass-through taxation eliminates double taxation on corporate profits
  • Limited liability protection for shareholders from business debts and obligations
  • Enhanced credibility and professional image with customers and vendors
  • Ability to deduct business losses against other income on personal tax returns

Considerations

  • Strict IRS eligibility requirements including 100 shareholder limit and single class of stock
  • High California minimum franchise tax of $800 annually regardless of income
  • Complex payroll tax requirements for shareholder-employees receiving reasonable salaries

Annual Obligations

Franchise Tax:$800
Report Due:March 15
California imposes a minimum $800 franchise tax annually. S-Corps must also file Form 100S annually and may owe additional franchise tax based on total income.
Last verified: December 2025Source

What OpenChamber Does

We don't file paperwork for you — we guide you through doing it yourself, which saves money and helps you understand your business from day one.

Personalized Checklist

Every task you need, organized by priority and tailored to California.

Vetted Professionals

When you need help, we connect you with professionals we trust.

Progress Tracking

Never lose track of where you are or what's next.

Track Your Progress

Get a personalized checklist for forming your S-Corp in California — and everything that comes after.

Get Your Free Checklist

Other Business Types in California