California Single-Member LLC

A California single-member LLC is, like its name implies, a limited liability company with one sole member. All ownership and management rights are vested in that single member.

How to Form a Single-Member LLC

File Articles of Organization

A California single-member LLC is formed the same way a a traditional, multi-member California LLC: by filing Articles of Organization with the CA Secretary of State and paying the appropriate processing fee ($70). You can file Articles of Organization by mail or in-person.

How Do I Name My California LLC?

You should always do a California business name search before filing Articles of Organization with the Secretary of State. Many filings are rejected simply because an LLC name either violates state law rules or because the name is already in use by another company.

Your company name must include one of the following:

  • LLC
  • L.L.C.
  • Limited Liability Company
  • Limited Liability Co.
  • Ltd. Liability Company
  • Ltd. Liability Co.

You can file a California name reservation for $10. Company names can be reserved for 60 days.

Do I Need a California Registered Agent?

Yes. Every LLC in California is required to appoint a California registered agent. Your registered agent accepts service of process (notice of a lawsuit) on behalf of your SMLLC and ensures that such notices are forwarded to you in a timely manner.

Submit Initial Statement of Information

When you form a single-member LLC in California, you must submit an initial Statement of Information within 90 days of formation. After this initial filing, LLCs must submit a Statement of Information every two years.

You can file an SI online.

Statement of Information Filing Window

An LLC Statement of Information is due by the final day of the month in which your LLC was formed. Your filing window extends from this deadline through the previous six months.

California Single-Member LLC Taxation

The California Franchise Tax Board states that a single-member LLC will be treated as a disregarded entity, and unless it elects to be taxed as a corporation, it will be considered a sole proprietorship or a division of its owner.

Every single-member LLC must pay the $800 Franchise Tax fee each year to the Franchise Tax Board. In this way, it must pay the same LLC taxes as any other limited liability company.