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"How do I file an LLC in California?"
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California LLC formation requires filing the Articles of Organization ($70) and an Initial Statement of Information ($20) within 90 days, then paying an annual $800 franchise tax—though new LLCs may be exempt from that tax in their first taxable year.

Quick Facts
  • Filing fee for Articles of Organization: $70
  • Initial Statement of Information due within 90 days ($20 fee)
  • Minimum annual franchise tax: $800 (first‑year exemption possible)
AI Consensus
Models Agreed
  • Name selection must be unique and include “LLC” or similar wording2.
  • A registered agent with a California street address is required4.
  • File Form LLC‑1 (Articles of Organization) online with a $70 fee2.
  • Submit an Initial Statement of Information (Form LLC‑12) within 90 days for $201.
  • An annual $800 franchise tax is mandatory for California LLCs6.
Points of Debate
  • First‑year franchise tax exemption: One source (gpt_oss) states new LLCs are exempt from the $800 tax in their first taxable year69, while another (deepseek) says the tax is due immediately with no exemption.

How to File an LLC in California (2025)

1. Choose & Reserve Your Business Name

  • Must be distinguishable from existing entities and include “LLC,” “L.L.C.” or “Limited Liability Company.”
  • Verify availability on the California Secretary of State site2.

2. Designate a Registered Agent

  • The agent must have a physical street address in California and be available during business hours.
  • Can be an individual (including yourself) or a professional service4.

3. File the Articles of Organization (Form LLC‑1)

  • How: Submit online via bizfileOnline (or by mail).
  • Fee: $70 (2025)2.
  • This officially creates the LLC.

4. File the Initial Statement of Information (Form LLC‑12)

  • Must be filed within 90 days of the Articles of Organization.
  • Fee: $201.
  • Provides details on the LLC’s address, managers/members, and registered agent.

5. Obtain an Employer Identification Number (EIN)

  • Apply for free on the IRS website; required for banking, hiring, and tax filings8.

6. Pay the California Franchise Tax

  • Annual Minimum Tax: $800 per year, due by the 15th day of the 4th month after the LLC’s taxable year begins6.
  • First‑Year Exemption: New LLCs are exempt from the $800 tax for their first taxable year, but must still file Form 568 and pay the $20 Statement of Information fee69.

7. Draft an Operating Agreement (recommended)

  • Not filed with the state, but essential for outlining ownership, management, and operating procedures.

8. Secure Local Licenses & Permits

  • Check city or county requirements for any additional business licenses specific to your industry.

9. Ongoing Compliance

Requirement Frequency Fee
Statement of Information (Form LLC‑12) Every 2 years after the initial filing $20
Franchise Tax (Form 568) Annually $800 minimum
Annual Report (if any) As required by local jurisdiction Varies

Quick Checklist

  • Name – Verify & reserve.
  • Registered Agent – Appoint.
  • Articles of Organization – File & pay $70.
  • Initial Statement of Information – File within 90 days & pay $20.
  • EIN – Obtain from IRS.
  • Franchise Tax – Pay $800 annually (first‑year exemption may apply).
  • Operating Agreement – Draft internally.
  • Local Licenses – Apply as needed.

Following these steps will have your California LLC legally formed and ready to operate.

AI can make mistakes. Verify important information.

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