California LLC Filing Forms, Fees, and Deadlines

Filing fee: $70 (Articles of Organization, Form LLC-1)

Processing time: Typically 3–5 business days online; mail filings take longer

State agency: California Secretary of State

Annual report due: Statement of Information (Form LLC-12) due within 90 days of formation, then every 2 years; $20 filing fee

State tax rate: $800 annual minimum franchise tax (Franchise Tax Board, Form 568)

To form an LLC in California, you need to file Form LLC-1 (Articles of Organization) with the California Secretary of State and pay the $70 state filing fee. After formation, you'll file a Statement of Information (Form LLC-12) within 90 days and pay the $800 annual franchise tax to the Franchise Tax Board.

California has more post-formation filing requirements than most states. The $800 franchise tax is due every year regardless of whether your LLC earns any income — that's the detail that catches a lot of new business owners off guard.

• Form LLC-1: Articles of Organization — $70 state fee, filed with the California Secretary of State
• Form LLC-12: Statement of Information — $20 fee, due within 90 days of formation, then every 2 years
• Form 568: LLC Return of Income — filed annually with the Franchise Tax Board; includes the $800 minimum franchise tax
• Operating agreement — not filed with the state, but California law requires LLCs to have one (written or oral)

Articles of Organization (Form LLC-1)

Form LLC-1 is the primary formation document for a California LLC. You file it with the California Secretary of State — online or by mail — and pay the $70 state fee. The form asks for your LLC's name, street address, registered agent name and address, and the name of the organizer.

If you're converting an existing limited partnership or other business entity into an LLC, you'll use Form LLC-1A instead. If you're merging one or more entities into a new LLC, the form is OBE-MERGER 1. The right form depends on your starting point — not just your end goal.

• Form LLC-1: standard Articles of Organization for a new LLC — $70
• Form LLC-1A: Articles of Organization for converting an existing entity (limited partnership, etc.) — fee varies
• Form OBE-MERGER 1: used when merging one or more entities into a new LLC — fee varies
• Filing options: online through the California Secretary of State's website or by mail

Statement of Information (Form LLC-12)

California's version of an annual report is called the Statement of Information. You file Form LLC-12 with the California Secretary of State and pay a $20 fee. Your first filing is due within 90 days of your LLC's formation date. After that, it's due every 2 years during the same calendar month your LLC was formed.

The form covers basic company information: your LLC's name, file number, principal address, registered agent, names and addresses of managers or members, and a brief description of the business. It looks straightforward, but missing the 90-day initial deadline is one of the most common mistakes new LLC owners make in California.

Amendment and conversion forms

If you need to update core information about your LLC after formation — things like your business name, registered agent, or management structure — you'll file Form LLC-2, the Certificate of Amendment. California has multiple amendment form versions depending on what you're changing, so check the Secretary of State's forms page to confirm you're using the right one.

• Form LLC-2: Certificate of Amendment — updates core LLC information such as name or management structure
• Form LLC-1A: used when converting an existing entity into an LLC
• Form OBE-MERGER 1: used for merging entities into a new LLC

Foreign qualification forms

If your California LLC plans to do business in another state — opening a physical location, hiring employees, or opening a bank account there — you'll need a Foreign Qualification or Certificate of Authority from that state before you start. Each state has its own form and fee for this.

Going the other direction: if you formed your LLC outside California and want to operate here, you'll need to register as a foreign LLC with the California Secretary of State. Out-of-state LLCs operating in California must also file a Statement of Information.

California LLC tax forms

California LLC tax filings go to the Franchise Tax Board, not the Secretary of State. Every California LLC owes an $800 annual minimum franchise tax, due by the 15th day of the 4th month after your LLC's tax year begins. You report and pay this using Form 568 (LLC Return of Income).

LLCs with total income over $250,000 also owe an additional fee on top of the $800 minimum. A tax professional can help you figure out your total California LLC tax obligation based on your income level and tax classification.

• Form 568: LLC Return of Income — filed annually with the Franchise Tax Board
• $800 minimum franchise tax: due every year, regardless of income or activity
• Additional LLC fee: applies to LLCs with total income of $250,000 or more
• Filed with: California Franchise Tax Board (not the Secretary of State)