Forming an LLC in California takes a few filings with the Secretary of State and a few steps with tax agencies. Here's the sequence, with the official fees and deadlines.
1. Choose and check your name
Your LLC's name must be distinguishable from other entities on the Secretary of State's records and include an ending such as "LLC" or "Limited Liability Company." You can search existing names with the Secretary of State before you file. A name that's available with the state isn't automatically clear to use as a brand, so consider trademark questions separately.
2. Designate an agent for service of process
Every LLC needs an agent in California to receive legal papers — an individual with a California address or a registered corporate agent.
3. File Articles of Organization (Form LLC-1)
File online through bizfile Online. The filing fee is $70. The online form covers the minimum statutory requirements; your detailed internal terms belong in your operating agreement.
4. Put an operating agreement in place
The operating agreement sets out ownership, management, voting, distributions, and what happens if an owner leaves. It isn't filed with the state, but it's the document owners, banks, and investors rely on. For a multi-member LLC, it's where most of the important decisions are recorded.
5. Get an EIN
An employer identification number from the IRS is free and is typically needed to open a bank account, hire employees, and file returns.
6. File the Statement of Information
An LLC must file a Statement of Information within 90 days of registering, and every two years after that, for $20. The Franchise Tax Board notes a $250 penalty for failing to file. The Secretary of State has warned about third-party mailers that look official and charge far more to file it for you — you can file directly online.
7. Pay the $800 annual tax — and watch the LLC fee
Every LLC doing business or organized in California owes an $800 annual tax to the Franchise Tax Board, due by the 15th day of the 4th month after you file with the Secretary of State, and each year after that until the LLC is cancelled — even if it isn't doing business. (A first-year exemption applied only to tax years beginning in 2021 through 2023.) If total California income reaches $250,000, an additional LLC fee applies, from $900 to $11,790 depending on income. LLCs also file Form 568.
8. Local registrations and licenses
Depending on where and how you operate, you may need city or county business tax registrations, licenses, or permits — for example, a seller's permit if you sell goods. Check with your city and county.
9. Keep the LLC separate
Open a business bank account, sign contracts in the LLC's name, and keep records. That separation is what supports the liability protection that's the point of forming an LLC.
Fees and deadlines are from the official sources listed below as of October 2026 and can change.
Sources
- California Secretary of State — Name availability
- California Secretary of State — bizfile Online
- California Secretary of State — LLC forms and fees
- Cal. Gov. Code § 12190 (LLC filing fees)
- California Secretary of State — Business Entities FAQs
- California Secretary of State — Statements of Information filing tips
- Franchise Tax Board — Limited liability company
- IRS — Get an employer identification number