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ABS · CA Guide

California Company Formation and Compliance Guide

Before forming or operating a company in California, review entity type, registered-agent records, annual reports, state tax, federal tax, and e-commerce bookkeeping requirements.

Reference LLC state filing feeThe standard LLC articles fee is generally $70; the initial statement of information is a separate $20 filing. Confirm on the state website before filing.
Ongoing filingThe statement of information is generally $20 biennially; most LLCs also face the Franchise Tax Board's $800 annual minimum tax and possibly an income-based LLC fee. Confirm on the state website before filing.
Typical due-date ruleThe initial statement is generally due within 90 days, then biennially by the end of the anniversary month; tax deadlines are separate.
Direct answer

California LLC articles generally cost $70, followed by a separate $20 initial statement of information generally due within 90 days. The statement is then generally $20 biennially, while most LLCs also face an $800 annual minimum tax. Confirm current Secretary of State and Franchise Tax Board rules.

Last updated . · Source: California Secretary of State

01

What to confirm before filing

Confirm entity type, owners, management, name, business activity, registered agent, and any in-state address requirements. An LLC and a corporation have different governance, tax elections, and recurring filings; first-year price alone is not a sound basis for choosing.

Secretary of State compliance and Franchise Tax Board obligations are separate tracks, including when closing the business.

02

Ongoing state compliance

The statement of information is generally $20 biennially; most LLCs also face the Franchise Tax Board's $800 annual minimum tax and possibly an income-based LLC fee. Confirm on the state website before filing. The initial statement is generally due within 90 days, then biennially by the end of the anniversary month; tax deadlines are separate.

03

E-commerce and sales tax

Cross-border sellers should test economic nexus using sales, transactions, inventory, and marketplace collection records. Marketplace inventory stored in California may also create physical nexus.

04

Federal tax and foreign ownership

State formation does not replace federal tax filing. A U.S. entity with foreign ownership may involve an EIN, Form 1120, Form 5472, Form 1065, withholding, or information returns. The applicable filing depends on tax classification, ownership, transactions, and operating facts.

05

How ABS can help

ABS can organize state formation records, coordinate registered-agent service, build annual-report and state-tax calendars, and support e-commerce bookkeeping, income tax, sales tax, payroll tax, and IRS or state notice intake. Scope and pricing are confirmed in writing after the facts are reviewed.

FAQ

Frequently asked questions

What California state compliance filings follow LLC formation?

The ABS state-data guide lists LLC articles at generally $70 and a separate $20 initial statement of information generally due within 90 days. The statement is then generally $20 every two years. Confirm current Secretary of State instructions.

Is the California $800 annual minimum tax a Secretary of State fee?

No. Secretary of State entity filings and Franchise Tax Board obligations are separate tracks. Most LLCs face an $800 annual minimum tax, with possible income-based LLC fees. Confirm current Franchise Tax Board rules for the entity and tax year.

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No fixed government-fee, filing-time, or tax-case outcome is promised. State rules, documents, and deadlines are reviewed first.

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