The short answer

Before filing, you need a name and a registered agent. The Secretary of State's FAQs say an entity cannot act as its own agent. The IRS says to form the entity with the state before applying for an EIN, which costs $0 directly from the IRS. The Secretary of State requires an operating agreement but does not ask you to file it.

The Statement of Information costs $20.00. It is due within 90 days of registration and then every 2 years. The Secretary of State's status definitions say missing it can lead to suspension or forfeiture.

The Franchise Tax Board charges an $800 annual tax. The first payment is due by the 15th day of the 4th month after the Secretary of State filing. The first-year exemption covered only tax years from January 1, 2021 to before January 1, 2024, so it does not help a new LLC.

Under FinCEN's rule effective August 14, 2026, US-formed LLCs are exempt from beneficial ownership (BOI) reporting.

Fees, deadlines and requirements

ItemFigure or requirementSource (read September 2026)
Articles of Organization$70.00Secretary of State, LLC forms and fees
Statement of Information$20.00, within 90 days, then every 2 yearsSecretary of State, LLC forms and fees
Missed Statement of InformationSuspension or forfeitureSecretary of State, status definitions
Annual LLC tax$800 per yearFranchise Tax Board
First annual tax due15th day of the 4th month after SOS filingFranchise Tax Board
First-year exemptionExpired (tax years 1/1/2021 to before 1/1/2024 only)Franchise Tax Board
EIN$0 from the IRSIRS
Operating agreementRequired, not filedSecretary of State, entity types
Registered agentLLC cannot be its own agentSecretary of State, FAQs
Federal BOI reportNot required for US-formed companiesFinCEN

Filing step by step, in order

The steps are not hard. What catches people is starting one before the thing it depends on exists. Common examples are applying for an EIN before the state approves the LLC, or opening a bank account before either the LLC or the EIN exists. Follow the steps in this order.

1. Settle on a name. Search the business records on bizfile Online to confirm the name is available. The Secretary of State's naming rules are not among the facts verified for this page, so check them there before filing.

2. Arrange a registered agent. The Secretary of State's business entity FAQs (read September 2026) state that an entity cannot act as its own agent for service of process. You can name yourself, another individual, or a commercial agent.

3. File the Articles of Organization. Create a bizfile Online account, complete the Articles of Organization, and pay the $70.00 fee listed on the Secretary of State's LLC forms and fees page (read September 2026). The exact screens are only visible once you are logged in.

4. Wait for approval. The Secretary of State posts current processing dates for business entities (read September 2026). Check them before filing. Once the LLC's record in Business Search shows it as active, move on to the EIN.

5. Get the EIN. The IRS's EIN page (read September 2026) says to form the entity with the state first. It lists the EIN as free and warns against paying a third party for one.

6. Sign an operating agreement. The Secretary of State's business entity types page (read September 2026) says an LLC must have one and that it is not filed with the state. Keep it with your records.

7. Open the business bank account. Wait until the LLC is approved and has its EIN. Banks set their own document requirements, so ask yours what to bring before you go.

8. File the Statement of Information. Pay the $20.00 fee within 90 days of registration, then refile every 2 years, per the Secretary of State's LLC forms and fees page (read September 2026). The Secretary of State's status definitions page (read September 2026) says missing it can lead to suspension or forfeiture.

9. Plan for the $800. The Franchise Tax Board's LLC page (read September 2026) sets the first payment due by the 15th day of the 4th month after your Secretary of State filing date.

What changed for 2026

The first-year exemption is gone. Older articles still say new LLCs skip the $800 in their first year. According to the Franchise Tax Board, that exemption applied only to tax years from January 1, 2021 to before January 1, 2024.

The Board does say a short form cancellation filed within one year can avoid the first-year $800, subject to conditions it lists. Check those conditions before relying on them.

BOI no longer applies to domestic LLCs. Under the rule effective August 14, 2026, entities created in the United States are exempt from federal BOI reporting.

Doing it yourself versus using a formation service

The state costs are the same either way. You owe the $70.00 filing fee, the $20.00 Statement of Information and the $800 annual tax whether you file yourself or use a service. A service cannot reduce them. Filing yourself adds nothing beyond those fees, since the EIN is free.

A service mainly adds a registered agent and convenience. ZenBusiness offers three tiers:

  • Starter costs $0 plus the state fee.
  • Pro costs $199 per year.
  • Premium costs $299 per year.

On every ZenBusiness tier, including Premium, the registered agent is a separate $199 per year service. It is discounted to $99 for the first year when you form with them.

When a service is worth it. Paying makes the most sense if you would rather not serve as your own agent. If you are comfortable being the agent, the filing itself is manageable on your own. If the agent service is worth it to you, compare the ZenBusiness formation plans and confirm what each tier includes.

(statefilingsteps.com earns a commission on some links, including that ZenBusiness link. That does not change the conclusion that most people can file on their own.)

FAQ

Can you register an LLC and file Articles of Organization online on California bizfile?

Yes. The Articles of Organization are filed through bizfile Online, and the Secretary of State lists the fee as $70.00.

Are domestic LLCs exempt from FinCEN beneficial ownership information reporting in 2026?

Yes. According to FinCEN, companies formed in the United States are exempt from federal BOI reporting under the rule effective August 14, 2026.

Is the California LLC name reservation fee $10 for 60 days?

The sources used for this page do not confirm a name reservation fee or reservation period. Check the Secretary of State's current fee schedule for those figures before paying.

Sources

This page is general information, not legal advice, and requirements vary by state and change over time.