Does an Out of State LLC Have to Register in California?

Do I need to register LLC in California?

To get started with registering an LLC in California:

  • Choose A Suitable Business Name
  • File Articles of Organization and Initial Statement of Information
  • Search for Available LLC Names

How to form an LLC in California

  1. Before you register an LLC in California
    • Choose your LLC name
  2. Submit the Articles of Organization
    • Filing fee: $70

California LLC Tax

  • California LLCs must pay:
    • $800 annual franchise tax
    • Gross receipts tax (varies based on revenue)
  • Penalty for failure to file tax return: $2,000

California Tax Information for Out-of-State LLCs

  • Annual franchise tax of $800 applies to out-of-state LLCs doing business in California
  • Exception: LLCs that did not conduct any business in California during a tax year of 15 days or less

Doing Business in California

  • Definition of "doing business in California"
  • Requirements for foreign entities conducting business in the state

Conclusion

Your out-of-state LLC may have nexus and filing obligations in California, and taxes may be owed for activities in the state.

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