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California . 2026 filing guide

California Secretary of State filings, deadlines, and how to do them right.

Annual reports, business search, registered agent changes, reinstatement, dissolution, tax registration. Every California filing explained, plus the business environment, regulatory bodies, and a year-round compliance calendar. Verified against the California Secretary of State, Business Programs Division as of June 2026.

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Verified against California Secretary of State, Business Programs Division on Jun 12, 2026
Agency
California Secretary of State, Business Programs Division
Branded as California Secretary of State (BizFile)
Phone
916-657-5448
Mon-Fri 8am-5pm PT
Annual due
Anniversary (biennial Statement of Info for LLCs / annual for Corps)
$250 penalty
Processing
5-7 business days standard; 4-hour and 24-hour expedited available
Online filings
California business environment

Why founders choose California (and what to know first)

Largest US state economy. Center of US tech and venture capital. Strong consumer market. Note: California imposes $800 minimum annual Franchise Tax on every LLC and Corporation regardless of revenue, plus complex Statement of Information requirements. Many California-operating founders form in Delaware or Wyoming, then foreign-qualify in California.

Economy
~$3.9T economy (5th largest in world)
Registered entities
~4.5 million registered active entities
New formations / year
~700,000 new entities annually
Key industries
Technology, entertainment, agriculture, tourism, aerospace, biotech, financial services. World 5th largest economy.
California tax profile

Tax obligations at a glance

Tax type Where California stands
State income tax1% to 13.3% (highest US bracket)
Corporate income tax8.84% C-Corp
Sales tax7.25% state + local (highest combined ~10.75%)
Franchise tax$800 annual minimum LLC/Corp Franchise Tax to Franchise Tax Board, separate from Statement of Information

Tax obligations depend on entity type, where you operate, and where revenue is sourced. Consult a licensed CPA for entity-specific advice. File.Business connects you with vetted CPAs in California on request.

Beyond the SoS

Other California agencies your business will touch

The Secretary of State handles formation and corporate filings. These agencies handle the rest of your California compliance.

California Franchise Tax Board
916-845-4900

State income tax, $800 minimum LLC/Corp tax

California Dept of Tax and Fee Administration
800-400-7115

Sales and use tax, special taxes

California Employment Development Dept
916-654-7041

Unemployment, payroll tax, withholding

California Dept of Insurance
800-927-4357

Insurance company and producer licensing

California Division of Workers Compensation
510-622-2861

Workers comp requirements

California Contractors State License Board
800-321-2752

Contractor licensing

California compliance calendar

Year-round filings every California business should know

Recurring federal and state deadlines that affect California businesses. Our Compliance Calendar tracks these and 200+ others against your entity.

WhenWhat is due
Anniversary (biennial Statement of Info for LLCs / annual for Corps)California annual filing deadline
Jan 31W-2 and 1099 deadlines (federal, applies to all state employers)
Mar 15Form 1065 and 1120-S deadline (pass-through entities)
Apr 15Form 1040 + Q1 federal estimated tax
Jun 15Q2 federal estimated tax
Sep 15Q3 federal estimated tax. Extended 1120-S / 1065
Oct 15Extended 1040 / 1120 deadline
Dec 31Year-end. BOI updates due within 30 days of beneficial-owner changes (FinCEN).
View full California compliance calendar →
How-to . LLC formation

How to form an LLC in California: step by step

Each step explained with what California requires. File.Business handles all of this for $0 service fee plus the $70 state fee.

1
Pick a name

Search the state business name database to confirm the name is distinguishable. Must include LLC, L.L.C., or Limited Liability Company.

2
Choose a registered agent

State street address required (no P.O. Box). The agent must accept the appointment and be available during business hours.

3
File the Articles of Organization

Submit to the Secretary of State with the state filing fee. Online filing is the fastest channel.

4
Draft the operating agreement

Not filed with the state but legally important. Defines members, contributions, distributions, and manager rules.

5
Apply for an EIN

IRS Form SS-4. Online if a member has an SSN; mail/fax if all members are non-US.

6
Open a business bank account

Most banks require: Articles, EIN letter, operating agreement, and beneficial-owner ID.

7
Register for state tax accounts

Department of Revenue for sales tax, withholding accounts if hiring employees.

Start your California LLC →

Ready to file your California paperwork the easy way?

Five minutes per filing. State fee passed through at cost. Audit trail and deadline tracking included.

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Disclosure. File.Business is a private business filing and compliance service. We are not a government agency and are not affiliated with the California Secretary of State, Business Programs Division or any Secretary of State office. You may file directly with the California Secretary of State, Business Programs Division. Information on this page is for general guidance only and is not legal, tax, or accounting advice. Filing fees and deadlines verified against the California Secretary of State, Business Programs Division as of June 2026 and may change. For entity-specific guidance, consult a licensed California attorney or CPA.

File.Business is a private business filing and compliance service. We are not a government agency and are not affiliated with any Secretary of State office. You may file directly with the appropriate state agency. SOC 2 Type II audited. 220,000+ businesses formed since 2017.