How to Form an LLC in Los Angeles, CA — 2026 Filing Guide

Required?

Yes

Who can serve

California resident age 18+ with a CA street address, or a registered corporate agent authorized to do business in California

Can I serve myself?

Yes

Commercial RA cost

~$125/yr

Serving as your own registered agent places your home address on the public CA SOS BizFile record, indexed by search engines. Most LA founders use a commercial RA service ($50–$150/yr) to preserve privacy and ensure legal mail is handled reliably.

Renewing or switching? Compare standalone registered agent services — Northwest, Harbor Compliance, Registered Agents Inc., InCorp, and more.

1. Check name availability on the CA SOS BizFile database Search bizfileonline.sos.ca.gov to confirm your LLC name is available. The name must include 'LLC', 'L.L.C.', or 'Limited Liability Company' and must not be deceptively similar to an existing CA entity. Optional: reserve for 60 days ($10) via Form NR-1.
2. Designate a California registered agent Every CA LLC must designate an Agent for Service of Process with a California street address (no PO boxes) available during normal business hours. You can serve as your own RA if you have a CA street address, but your address will appear on the public BizFile record. Commercial RA services ($50–$150/yr) preserve privacy — LA founders frequently use these to keep home addresses off the public record.
3. File Articles of Organization ($70) via BizFile Online File Form LLC-1 at bizfileonline.sos.ca.gov. You will need: LLC name, CA principal office address, registered agent name and CA address, management structure (member-managed or manager-managed), and organizer signature. Pay the $70 filing fee by credit card. Standard processing: 5–10 business days; expedited available.
4. Pay the $800 CA franchise tax (Form LLC-FTB-3522) After formation, pay the $800 minimum franchise tax to the California Franchise Tax Board via Form LLC-FTB-3522 by the 15th day of the 4th month after formation. For example: form February 10 → pay by June 15. The $800 is owed even if the LLC has no income. This is the most important California-specific obligation and the largest first-year cost after the formation fee.
5. File the Statement of Information within 90 days File Form LLC-12 with the CA SOS within 90 days of formation ($20 fee). Subsequent filings due every two years. A $250 penalty applies for late filing.
6. Register for a City of LA Business Tax Registration Certificate (BTRC) Any business operating in the City of Los Angeles must register with the LA Office of Finance to obtain a Business Tax Registration Certificate. Register online at finance.lacity.org. The BTRC fee is approximately $95 for most businesses in the first year; annual renewal is based on your gross receipts tier. This is separate from and in addition to the state LLC formation.
7. File LA County DBA (fictitious business name) if operating under a trade name If your LLC will do business under any name other than its exact legal name (e.g., 'Jane's Consulting LLC' operating as 'JC Solutions'), file a Fictitious Business Name (FBN) statement with the Los Angeles County Registrar-Recorder/County Clerk at 12400 E. Imperial Hwy, Norwalk. Fee: $26 for the first name + $5 per additional name. After filing, publish notice in a county-adjudicated newspaper for 4 consecutive weeks, then file an affidavit of publication.
8. Draft an Operating Agreement California Corporations Code § 17701.10 requires every CA LLC to have an Operating Agreement (not filed with the state). The OA governs membership interests, voting rights, profit and loss allocation, member admission/exit, and dissolution. Multi-member LLCs should have all members sign the OA before any capital contributions.
9. Obtain an EIN from the IRS Apply for an EIN at irs.gov/ein. The online application takes under 15 minutes and provides the EIN immediately. Print the CP 575 EIN Confirmation Letter for bank account opening.
10. Open a business bank account Bring your EIN Confirmation Letter, Articles of Organization filing confirmation, Statement of Information, and Operating Agreement to the bank. A separate business account is essential to maintaining the LLC's liability protection.

California Corporations Code, Title 2.6 (Beverly-Killea Limited Liability Company Act, 2014), §§ 17701.01 et seq.; CA Rev. & Tax Code §§ 17941–17948 (LLC franchise tax and fees); Los Angeles Municipal Code § 21.03 et seq. (City of LA business tax); Los Angeles County Code § 7.88 et seq. (fictitious business name); IRS Rev. Rul. 77-137 on single-member LLC tax treatment.

Direct filing portal: https://bizfileonline.sos.ca.gov/

Formation context

Who should form in California?

Recommended for

Los Angeles-based founders in entertainment, technology, real estate, and professional services; Freelancers and contractors formalizing LA-based businesses to separate personal liability; Small business owners who operate physically in the City of Los Angeles and need a BTRC

Tax treatment (default)

Pass-through by default at the federal level: single-member LLCs are disregarded entities (Schedule C); multi-member LLCs are partnerships (Form 1065). California imposes the $800 minimum franchise tax at the LLC level plus gross-receipts-based fees for LLCs over $250K. Individual members pay CA personal income tax on their share of LLC income.

If you live outside California but operate in LA, you must register as a foreign LLC in California and owe the $800 minimum franchise tax regardless of your formation state. Form in the state where you actually do business.

No publication requirement in California — unlike New York or Nebraska, you do not need to publish notice in a newspaper after filing.

FAQ

Common California (Los Angeles) LLC formation questions

Still deciding between an LLC, sole proprietorship, S-Corp, or C-Corp? Our entity-type comparison breaks down formation cost, tax treatment, liability shield, and compliance complexity for all four structures side by side.

Once your LLC clears ~$80K in annual net profit, an S-Corp election (IRS Form 2553) typically saves $5,000–$15,000/year in self-employment taxes by splitting owner income into a W-2 salary + tax-free distributions. The election is free — Form 2553 has no IRS filing fee. The key decision factors: your net income level, a defensible reasonable-compensation salary, and the 75-day Form 2553 filing window after LLC formation.

Already operating as a sole proprietor, or wondering whether a cheap county DBA filing ($10–$100) is enough instead of forming an LLC? A DBA lets you operate under a trade name — but provides zero liability protection. Our DBA vs LLC comparison breaks down exactly when a DBA is sufficient and when you need a state LLC filing.

Missing your annual report deadline triggers late fees and — if left long enough — administrative dissolution, which voids your LLC's liability shield until reinstated. Know your California deadline, fee, and the consequences of missing it.

Also see the LLC annual report requirements hub for state-by-state deadlines, fees, late penalties, and reinstatement rules.

If your LLC opens an office, hires employees, or regularly does business in another state, you must foreign-qualify there — or face fines, back taxes, and loss of standing to sue. Our foreign qualification guide covers when you need it, how to file a Certificate of Authority, and what it costs.

Your Articles of Organization are filed — now make your LLC operational. Four actions every new LLC owner needs to take:

Formation gets your LLC into existence; contracts, trademark protection, operating agreement review, and vendor-document review keep it usable. Compare subscription and per-document legal platforms before you rely on a template or pay a local attorney retainer.

Commingling personal and business funds is the #1 way LLC owners lose their liability shield. A separate business account — in your LLC's legal name, with your EIN — is the foundational act of corporate formality. Mercury, Novo, Bluevine, Relay, and Found open same-day with no monthly fees. Compare online banks vs. Chase and Bank of America.

How you pay yourself depends on your LLC's tax classification — not what you call the transfer. A disregarded single-member LLC pays via owner draw with SE tax on all net profit. An S-Corp-elected LLC splits income between a W-2 salary (FICA applies) and tax-free distributions. Getting this wrong triggers IRS audit risk and SE-tax errors.

Single-member LLCs file Schedule C with their personal Form 1040 (due April 15). Multi-member LLCs file Form 1065 by March 15. S-Corp-elected LLCs file Form 1120-S by March 15. Know your form, your deadline, and the common deductions — home office, vehicle, retirement contributions, and startup costs — before your first April filing.