California CA

Filing the Articles of Organization in California costs $70. After that, expect an $800 minimum franchise tax each year, plus a $20 Statement of Information every two years. $800 minimum franchise tax (Form 3522, due the 15th day of the 4th month after formation, then yearly) plus a $20 Statement of Information every two years. LLCs with California income above $250,000 also pay a gross-receipts fee ($900 to $11,790). A commercial registered agent, if you need one, is typically $50–$300 a year extra.

Yes. California requires every LLC to keep a registered agent with a physical street address in the state to accept legal and tax notices. You can act as your own agent if you live there, but non-residents and owners who want privacy usually pay a commercial agent, typically $50–$300 a year.

Yes. California does not require US citizenship, residency or an SSN to own an LLC; you need a California registered agent address and then an EIN from the IRS (by fax or mail with Form SS-4 if you have no SSN). A foreign-owned single-member LLC must also file Form 5472 with the IRS every year, even with no US income. Check what California publishes, since member or manager names may appear in public filings.

Yes. Graduated 1%–12.3% plus a 1% surtax over $1 million = 13.3% top rate; 1.1% payroll tax on wages is separate. LLC profits normally pass through to the owners' personal returns. Corporate income tax: 8.84% on net income; $800 minimum franchise tax applies to all LLCs.

Yes, if the LLC is doing business in California, it must register as a foreign LLC and pay the $800 minimum franchise tax every year. California defines 'doing business' broadly, including having a California-based owner or exceeding set sales thresholds, so forming in Wyoming or Delaware does not avoid it.