California LLC Annual Requirements
What do you have to file every year to maintain your LLC's charter in California?
Annual Filing Requirements
Annual Statement of Information
Every year your California LLC must file with the Secretary of State of California an Annual Statement of Information (LLC-12), which is a reporting of your addresses, officers, directors, & registered agent.
Fee:
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The fee for filing the annual Statement of Information is $20 plus
a $5 disclosure fee (domestic stock corporations only), for a total
of $25, made payable to the Secretary of State. Failure to pay by
required date will result in a $250 penalty.
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Forms:
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Form LLC 12 - For initial & annual statement filings, as well as changes to previous filings
Online Filing - Currently the state does not offer this option for LLCs
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Due Date:
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LLC Franchise Tax
Every year your California LLC must file an Annual Franchise Tax Return with the Franchise Tax Board, regardless of whether your LLC is profitable or not, and regarless of whether or not it is conducting operations. Its existance in California requires it to file a Franchise Tax Return every year.
Tax:
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All LLCs are subject to the $800 minimum franchise tax (even those filing taxes as a disregarded entity).
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Forms:
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Form 568 - 2013 Limited Liability Company Return of Income (Form 568 Booklet)
Form 565 - 2013 Partnership Return of Income (Form 565 Booklet)
Form FTB 3522 - 2013 LLC Tax Voucher
Index of Forms - California Corporation Taxpayer Forms 1994-2012
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Due Date:
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Annual Governance Requirements
Every regular California LLC must do the following as defined by California Limited Liability Company Code:
- To provide any limitations or define management duties of members/managers, other than in the articles of organiztion, an LLC must have an operating agreement (§ 17150)
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