The Secretary of State's fee schedule sets the $70 and $20 fees and requires the Statement of Information within 90 days of registration, then every two years. The Secretary of State also confirms that an LLC cannot act as its own agent and that the operating agreement is required but not filed. The IRS issues EINs free and says to form the entity with the state first. The Franchise Tax Board's first $800 payment is due by the 15th day of the 4th month after filing with the Secretary of State, and the old first-year exemption applied only to tax years from January 1, 2021 to before January 1, 2024. FinCEN exempts US-formed companies from federal beneficial ownership (BOI) reporting.
None of this requires a lawyer or a formation company. What catches people is order, because each step depends on the one before it.
Fees, deadlines and requirements at a glance
| Item | Figure or rule | Official source |
|---|---|---|
| Articles of Organization | $70.00 | Secretary of State fee schedule |
| Statement of Information | $20.00, within 90 days of registration, then every 2 years | Secretary of State fee schedule |
| Missing the Statement of Information | Suspension or forfeiture | Secretary of State status definitions |
| Annual LLC tax | $800 per year, first payment due the 15th day of the 4th month after filing | Franchise Tax Board LLC page |
| First-year $800 exemption | Expired. Covered only tax years from 1/1/2021 to before 1/1/2024 | Franchise Tax Board LLC page |
| Operating agreement | Required, not filed | Secretary of State entity types page |
| Agent for service of process | The LLC cannot be its own agent | Secretary of State FAQs |
| EIN | $0, after state formation | IRS EIN page |
| Federal BOI report | US-formed companies exempt | FinCEN BOI page |
Step 1: Name an agent for service of process
The LLC cannot be its own agent. The agent must be an individual who resides in California or a registered corporate agent qualified under Corporations Code section 1505 (Secretary of State FAQs, read September 28, 2026). Have the agent's details ready before you start the Articles.
Step 2: File the Articles of Organization
File the Articles of Organization (Form LLC-1) online through bizfile Online and pay $70 (Secretary of State fee schedule and FAQs, read September 28, 2026). The sources for this page do not publish a processing time, so how long approval takes is only knowable by filing. Wait for approval before the steps that depend on it.
Step 3: Write the operating agreement
An operating agreement is required, but it stays with the LLC's records rather than being filed, so no state fee applies (Secretary of State entity types page, read September 28, 2026). What it says depends on your ownership and management choices.
Step 4: Get the EIN after approval
Once the LLC is approved, apply on the IRS's EIN page. The application is free, and the IRS warns against websites that charge for an EIN. The online applicant must be the responsible party in control of the entity, or its authorized representative, and needs the responsible party's Social Security number or ITIN (IRS, read September 28, 2026).
Step 5: File the Statement of Information
File the $20 Statement of Information within 90 days of registration, then every two years (Secretary of State fee schedule, read September 28, 2026). An LLC that fails to file can be suspended or forfeited (Secretary of State status definitions, read September 28, 2026). Put both dates on a calendar the day the LLC is approved.
Step 6: Pay the $800 annual tax
The first $800 payment is due by the 15th day of the 4th month after you file with the Secretary of State, and the first-year exemption no longer applies. If you decide not to go ahead, a short form cancellation within one year avoids the first-year $800 (Franchise Tax Board, read September 28, 2026).
No federal BOI report
FinCEN's final rule, effective August 14, 2026, exempts US-formed companies from BOI reporting, so a California LLC has nothing to file with FinCEN (FinCEN, read September 28, 2026).
Doing it yourself versus paying a service
A formation service files the same Articles with the same office and pays the same $70. It does not reduce the $800 tax or the $20 Statement of Information fee. What it sells is time, reminders and a registered agent.
ZenBusiness offers Starter at $0 plus the state fee, Pro at $199 per year and Premium at $299 per year. Its registered agent service is a separate $199 per year on every tier, including Premium, discounted to $99 for the first year when you form with ZenBusiness. A service earns its cost in two cases: you have no one eligible to serve as your agent, or you want someone else tracking the Statement of Information deadline. If either applies, you can compare ZenBusiness's LLC plans (this site earns a commission if you sign up, which has no bearing on the advice here). If neither does, filing yourself costs only what the state and the Franchise Tax Board charge: $70, $20 and $800.
Frequently asked questions
What are the California Secretary of State requirements and steps to file an LLC on bizfile?
Name an eligible agent, file the Articles of Organization on bizfile Online for $70, and keep a written operating agreement. After approval, get your EIN and file the $20 Statement of Information within 90 days.
What does sos.ca.gov say about the California LLC form LLC-1, filing fee, registered agent, operating agreement and Statement of Information?
Form LLC-1, the Articles of Organization, is filed online for $70. The agent must be a California resident or a registered 1505 corporate agent, never the LLC itself. The operating agreement is required but not filed. The Statement of Information costs $20 and is due within 90 days, then every two years.
How do I get an EIN for an LLC on irs.gov, who is the responsible party, and where is the official online application?
The free online application is on the IRS's Get an employer identification number page. The applicant must be the responsible party in control of the entity, or its authorized representative. Apply only after state approval, and never pay a third party.
Sources
- 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”
- Internal Revenue Service, “Get an employer identification number”
- Financial Crimes Enforcement Network, “Beneficial Ownership Information Reporting”
This page is general information, not legal advice, and requirements vary by state and change over time.