The Short Answer
The Franchise Tax Board says every California LLC owes $800 a year. The first-year exemption covered only tax years from January 1, 2021 to before January 1, 2024. The first payment is due by the 15th day of the 4th month after filing with the Secretary of State.
The Secretary of State requires a $20 Statement of Information within 90 days of registration and every 2 years after that. Failing to file can mean suspension or forfeiture of the entity.
The IRS issues EINs for free and says to form the entity with the state first. California requires an operating agreement, though it is not filed with the state. An entity cannot be its own agent for service of process. FinCEN exempts US-formed companies from federal beneficial ownership reporting.
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California LLC Fees, Deadlines and Requirements
| Item | Figure or requirement | Official source |
|---|---|---|
| Articles of Organization filing fee | $70.00 | California Secretary of State fee schedule |
| Statement of Information fee | $20.00 | California Secretary of State fee schedule |
| Statement of Information deadline | Within 90 days of registration, then every 2 years | California Secretary of State fee schedule |
| Missing the Statement of Information | Suspension or forfeiture | Secretary of State status definitions |
| Annual LLC tax | $800 per year | Franchise Tax Board |
| First-year $800 exemption | Expired. Applied only to tax years from 1/1/2021 to before 1/1/2024 | Franchise Tax Board |
| First-year annual tax due date | 15th day of the 4th month after filing with the SOS | Franchise Tax Board |
| Operating agreement | Required, but not filed with the state | Secretary of State business entity types |
| Agent for service of process | The entity cannot act as its own agent | Secretary of State business entities FAQ |
| EIN | $0 from the IRS, after state formation | IRS |
| Federal BOI reporting | US-formed companies are exempt | FinCEN |
Mistake 1: Budgeting as if the First Year Is Free
The Franchise Tax Board limits the first-year exemption to tax years beginning January 1, 2021 through the end of 2023. An LLC formed in 2026 owes the full $800. It is due by the 15th day of the 4th month after filing with the Secretary of State.
Mistake 2: Letting the Statement of Information Slide
The Secretary of State sets the first Statement of Information at 90 days from registration, then every 2 years, at $20 each time. Nothing prompts you to file it. The Secretary of State's status definitions list suspension or forfeiture as the consequence of not filing.
Mistake 3: Getting the EIN Too Early, or Paying for It
The IRS will issue an EIN to a business the state has not yet approved. If the filing is then rejected or the name changes, the number is attached to something that never came into existence.
The IRS says to form the entity with the state first. It also says an EIN is free when you apply directly, and that you should never pay a third party for one.
Mistake 4: Skipping the Operating Agreement
The Secretary of State says an LLC must have an operating agreement, but the agreement is not filed. Because no filing asks for it, it is easy to skip.
Mistake 5: Getting the Registered Agent Wrong
The Secretary of State's FAQ says an entity cannot act as its own agent for service of process. Naming yourself instead is permitted wherever you meet the address requirement, and it saves a recurring fee. But it puts a physical address, often your home, into a public, permanently searchable record.
If that tradeoff matters to you, a paid agent avoids it. ZenBusiness sells its registered agent service separately on every tier at $199 per year. It is discounted to $99 for the first year when you form with them. This site earns a commission on some links, and that does not change what this page tells you.
Mistake 6: Forming in Delaware, Wyoming or Nevada Without a Reason
If you operate from California, you will generally have to register here too. That means two sets of fees, two agents and two reports.
Mistake 7: Paying for a BOI Report You Do Not Need
FinCEN states that companies created in the United States are exempt from federal BOI reporting. A California-formed LLC has nothing to file or pay for.
If You Change Your Mind in the First Year
The Franchise Tax Board says a short form cancellation filed within one year avoids the first-year $800. Check its conditions on the FTB page first.
DIY Versus a Formation Service
State fees are the same either way: $70 for the Articles and $20 per Statement of Information. The $800 tax is owed no matter who files.
ZenBusiness pricing is as follows:
- Starter: $0 plus the state fee
- Pro: $199 per year
- Premium: $299 per year
The registered agent is a separate $199 annual service on every tier, including Premium. Older sources, including ZenBusiness's own help center, show a $399 Premium tier with the agent bundled. That is out of date.
Filing yourself costs only the state fees. It suits anyone willing to track two recurring deadlines and write an operating agreement. A service mainly buys convenience, and with a paid agent it keeps your address off the public record. The choice turns on time and privacy, not the filing fee.
FAQ
What are the common mistakes filing a California LLC yourself?
The most frequent ones are:
- Assuming the expired first-year $800 exemption still applies
- Missing the $20 Statement of Information due within 90 days
- Getting an EIN before state approval
- Skipping the operating agreement
- Naming the entity as its own agent
- Forming out of state without a reason
Where are the official California LLC Articles of Organization and Statement of Information on sos.ca.gov?
Both are Secretary of State filings. Its fee schedule lists the Articles at $70. It lists the Statement of Information at $20, due within 90 days of registration and every 2 years after that. The exact pages are listed under Sources.
Are domestic reporting companies exempt from FinCEN beneficial ownership information reporting in 2025?
Yes. FinCEN states that US-formed companies are exempt, so a California LLC does not file a BOI report.
Is the first year of the $800 California LLC tax still waived?
No. The exemption applied only to tax years from January 1, 2021 to before January 1, 2024.
Do I file my operating agreement with California?
No. It is required, but you keep it with your own records.
Sources
- Internal Revenue Service, “Get an employer identification number”
- Financial Crimes Enforcement Network, “Beneficial Ownership Information Reporting”
- California Secretary of State, “Limited Liability Companies (LLC) - California”
- California Secretary of State, “Starting a Business – Entity Types”
- California Secretary of State, “Business Entities Frequently Asked Questions”
- California Secretary of State, “Field Status Definitions and Suspensions”
- California Franchise Tax Board, “Limited Liability Company”
This page is general information, not legal advice. Requirements vary by state and change over time.