- Filing fee
- $70Form LLC-1 is $70. The first $800 tax is due by the 15th day of the 4th month after filing; the 2021 to 2023 first-year exemption has expired. An extra LLC fee applies above $250,000 in California gross receipts.
- Every year after
- $810$800 minimum annual LLC tax to the Franchise Tax Board every year, plus $20 Statement of Information every 2 years ($10 per year).
- When it's due
- $800 tax due the 15th day of the 4th month of the tax year (April 15 for calendar-year LLCs). Statement of Information due within 90 days of formation, then every 2 years in the formation month window.
- Processing time
- Online filings are reviewed in date order, on 29 Oct 2026 the queue was at online filings received 26 Oct and mail received 20 Oct. Expedite: 24-hour $350 or same day $750 (online or drop-off), 4-hour $500 (Sacramento drop-off only).
- Newspaper publication
- Not required
- Registered agent
- Agent for service of process can be a California resident individual or a corporation registered as a corporate agent under Corporations Code 1505, with a California street address (no PO box). The LLC cannot act as its own agent.
- Name rules
- Must end with LLC, L.L.C. or Limited Liability Company. Limited may be abbreviated Ltd. and Company may be abbreviated Co. Words such as bank, trust, trustee, insurer, insurance company, incorporated, inc., corporation or corp. are not allowed.