Business formation
Form a California LLC
A California LLC is formed by filing Articles of Organization (LLC-1) with the Secretary of State for $70. File the $20 initial Statement of Information within 90 days, then every two years. California LLCs formed now generally owe the $800 annual tax in their first year as well as later years.
Last reviewed: October 2026
Corp USA is not a law firm and does not provide legal advice.
The requirements
What to know before you file
01 / File LLC-1
The state filing fee for Articles of Organization is $70. Provide the entity name, addresses, agent for service of process and management information.
Official source: California Secretary of StateFind the next decision path02 / File your initial statement
The initial Statement of Information costs $20 and is due within 90 days of registration. Subsequent statements are due every two years.
Official source: California Secretary of StateFind the next decision path03 / Plan for California tax
The annual LLC tax is $800. The first-year payment is due by the 15th day of the fourth month from the SOS filing date. The temporary first-year exemption applied only to tax years beginning in 2021–2023 and has expired.
Official source: https://www.ftb.ca.gov/file/business/types/limited-liability-company/index.htmlFind the next decision path04 / Keep internal records
An operating agreement is an internal business document; it is not filed with the Secretary of State.
Official source: California Secretary of StateFind the next decision pathThe answers that matter
Frequently asked questions
$70 for LLC-1 Articles plus $20 for the initial Statement of Information, totaling $90 in these state filing fees. Service fees and taxes are separate.
Official source: California Secretary of StateThe first payment is due by the 15th day of the fourth month from the SOS filing date. Later annual payments are due by the 15th day of the fourth month of the taxable year.
Official source: https://www.ftb.ca.gov/file/business/types/limited-liability-company/index.htmlCalifornia LLC-1 instructions prohibit professional services as defined in the referenced Corporations Code sections. Review the professional corporation option and consult your licensing board or attorney.
Official source: California Secretary of State – official form (PDF)Your next chapter. In California.
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Corp USA is not a law firm and does not provide legal advice.