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California field guide / 12 / Compliance

Your California year-one compliance decision path

01 / The direct answer

Year-one compliance starts with accepted formation, but continues with an agent, the initial Statement of Information, tax planning and required business licenses. An LLC’s initial statement is due within 90 days and its standard $800 tax is a separate requirement. A saved checklist tracks your own progress, not official good standing.

Official source: California Secretary of StateOfficial source: California Secretary of StateOfficial source: https://www.ftb.ca.gov/file/business/types/limited-liability-company/index.htmlOfficial source: https://www.ftb.ca.gov/file/business/types/corporations/index.html

Verified against the California Secretary of State and FTB on Oct 21, 2026

Corp USA is not a law firm and does not provide legal advice. Private information and filing service; not a government agency.

02 / Follow the decisions

Start with the right question.

Keep evidence of accepted formation

Retain the accepted Articles and entity number. Internal bylaws or operating agreements are maintained by the entity, not filed with the SOS. Confirm all business and professional licenses with the issuing authorities; SOS formation does not issue those licenses.

Official source: California Secretary of State

Calendar separate filing and tax clocks

LLCs have a $20 initial statement within 90 days, then biennial filings. Stock corporations have a $25 initial statement within 90 days, then annual filings. Default-taxed LLCs generally owe $800 in the first year now; new corporation minimum-tax exceptions do not remove income-based taxes.

Official source: California Secretary of State

Review changes and finish the year

Keep the agent, address and management records current. Review federal EIN and tax-return requirements with the IRS and FTB as applicable. Checking an item here records your confirmation only; it does not submit a filing, send a reminder or check your government account.

Official source: https://www.irs.gov/instructions/iss4
03 / Before you proceed

Your preparation checklist

  • Retain accepted Articles and entity number
  • Keep agent and address records current
  • File initial Statement of Information
  • Calendar tax payments and returns
  • Confirm business/professional licenses
  • Maintain internal governance records
Official source: California Secretary of StateOfficial source: California Secretary of StateOfficial source: https://www.irs.gov/instructions/iss4
04 / Your decision tool

Saved year-one checklist

Decision tool

Saved year-one checklist

0 of 8 complete
Official source: California Secretary of State
Official source: California Secretary of State
Official source: California Secretary of State
Official source: California Secretary of State
Official source: https://www.ftb.ca.gov/file/business/types/limited-liability-company/index.html
Official source: https://www.irs.gov/instructions/iss4
Official source: California Secretary of State
Official source: California Secretary of State
Progress saved in this browser.

Not a filing or official compliance confirmation. Progress is separate for each entity type, stays on this device, and does not send reminders. Corp USA is not a law firm and does not provide legal advice.

05 / Facts & fees

Keep the requirements separate.

California facts at verification date; confirm current requirements before filing.
RequirementVerified detail / confirmation neededOfficial authority
LLC Articles + initial statement$70 + $20; initial statement within 90 daysOfficial source: California Secretary of State
Stock Articles + initial statement$100 + $25; initial statement within 90 daysOfficial source: California Secretary of State
LLC annual tax$800 standard; first-year general exemption expiredOfficial source: https://www.ftb.ca.gov/file/business/types/limited-liability-company/index.html
New corporation minimumGenerally excepted in first taxable year; income tax remainsOfficial source: https://www.ftb.ca.gov/file/business/types/corporations/index.html
EIN applicationIRS issues EINs free; assistance optionalOfficial source: https://www.irs.gov/instructions/iss4
Licenses and internal recordsSeparate from SOS formationOfficial source: California Secretary of State
06 / Your next path

Carry the decision forward.

Continue with our filing team

Corp USA is not a law firm and does not provide legal advice. State fees are pass-through. Service fees and taxes are separate. Review the order price before payment.

07 / Questions answered

Before your next step

Only in this browser on this device. It is not an official filing or a confirmation of compliance.

Official source: California Secretary of State – bizfile Online

No. SOS does not issue business or professional licenses; check the relevant issuing authorities.

Official source: California Secretary of State