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Guided Path · Business formation

Form a California single-member LLC + get an EIN

16 steps compiled from official sources. Fees are as published by the agency on the check date.

This is a list of official sources and steps compiled from them, not advice about your situation. Conditional steps depend on facts only you can determine.
  1. 01Check name availability

    Search existing entity names before you file.

    bizfile Online program page ↗ checked 2026-10-22

  2. 02Review name rules

    SOS publishes entity-name requirements.

    Starting a Business – Entity Types ↗ checked 2026-10-22

  3. 03Optional: reserve the nameOptional

    Name reservations are available for a fee.

    Forms, Samples and Fees ↗ checked 2026-10-22

  4. 04Choose an agent for service of process

    Required for every LLC; can be an individual or registered corporate agent.

    Limited Liability Companies (LLC) – California: forms & fees ↗ checked 2026-10-22

  5. 05File Articles of Organization (LLC-1)

    Filing fee $70 (as published).

    Articles of Organization (LLC-1) ↗ checked 2026-10-22 · bizfile Online program page ↗ checked 2026-10-22

  6. 06Write an operating agreement

    Required by statute; not filed with the state.

    Cal. Corp. Code § 17701.02 (operating agreement) TO VERIFY

  7. 07Get an EIN from the IRS

    Free from the IRS. Online application or Form SS-4.

    Get an employer identification number ↗ checked 2026-10-22 · About Form SS-4 (SS-4) ↗ checked 2026-10-22 · Apply for an EIN online (assistant) TO VERIFY

  8. 08Entity classificationConditional

    A single-member LLC is disregarded by default; Form 8832 changes classification.

    IRS Form 8832 TO VERIFY

  9. 09File Statement of Information (LLC-12)

    $20; due within 90 days of formation, then every two years.

    Statement of Information (LLC) TO VERIFY · Statements of Information Filing Tips ↗ checked 2026-10-22

  10. 10Annual LLC tax: FTB Form 3522

    $800; first payment due by the 15th day of the 4th month after formation.

    LLC Tax Voucher (2026) (FTB 3522) ↗ checked 2026-10-22

  11. 11Estimated fee: FTB Form 3536Conditional

    Applies if total California income is $250,000 or more.

    Estimated Fee for LLCs (2026) (FTB 3536) ↗ checked 2026-10-22

  12. 12Annual return: FTB Form 568

    LLC return of income.

    LLC Return of Income booklet (2025) (Form 568) ↗ checked 2026-10-22

  13. 13Review FTB's LLC page

    Overview of filing requirements.

    Limited liability company (FTB) ↗ checked 2026-10-22

  14. 14Beneficial ownership (BOI)Conditional

    FinCEN no longer requires BOI reports from U.S.-formed companies (status as of the check date).

    BOI Reference Materials ↗ checked 2026-10-22 · Federal Register 2026-16576 — BOI Reporting Requirement Revision (FR 2026-16576) ↗ checked 2026-10-22

  15. 15Local business licenses

    Varies by city and county; check your local government.

  16. 16Calendar recurring deadlines

    Statement of Information biennially; FTB 3522 annually.

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