Sources
Go to the agencies, not the ads
Every figure in this manual traces to a state or federal page. Formation mills will rank above these in search. Bookmark the official ones.
This is a practical briefing compiled from California SOS, FTB, CDTFA, IRS, and SSA publications as of August 2026. It is not legal, tax, or insurance advice. Filing fees and tax rules change. Confirm figures on the official sites before you pay or elect anything, and consult a California CPA or business attorney.
Primary sources
- bizfile Online
File Articles of Organization, Statement of Information, and name searches.
- SOS business entity forms
Official LLC forms and fee list.
- Form LLC-1 (PDF)
Articles of Organization. $70 filing fee printed on the form.
- FTB: Limited liability company
$800 annual tax, LLC fee table, Form 568, due dates. Updated March 5, 2026.
- FTB forms search (3522, 3536, 568)
Pay the $800 with FTB 3522. Estimate the LLC fee with FTB 3536.
- FTB: PTE elective tax
9.3% entity-level election. Disregarded single-member LLCs do not qualify.
- IRS EIN application
Free. Do not pay a third-party site for an EIN.
- IRS Form 2553
S corporation election. California generally follows the federal classification.
- CDTFA Regulation 1502
Computers, programs, and data processing — the sales-tax rule for software.
- R&TC § 6010.9
Custom computer programs are not a “sale” for California sales tax.
- CalGOLD
State permit assistant. City and county licenses are not one statewide license.
- SSA contribution and benefit base
2026 Social Security wage base is $184,500.
- Corporations Code § 17701.08
LLC name must include LLC / L.L.C. / Limited Liability Company.
- California RULLCA (Corp. Code Title 2.6)
The statute that governs California LLCs.
- EDD payroll taxes
Required if you pay W-2 wages, including to yourself as an S corporation officer.
- DIR workers’ compensation
Usually required once you have employees. Officer/member exclusions are narrow.
Humans worth paying
After you have formed: a California CPA who actually files 568s (not only 1040s), and a business attorney for the MSA if you are signing anything with uncapped indemnity or a large IP assignment. Payroll, if you elect S corp, is a specialist product — Gusto, Rippling, and peers exist because EDD notices are not a hobby.
This site will not refer you to a mill. If a homepage leads with “form your LLC in 10 minutes for $39 plus state fees,” keep scrolling to bizfile.