Limited liability company | FTB.ca.gov - Franchise Tax Board
A limited liability company (LLC) blends partnership and corporate structures. You can form an LLC to run a business or to hold assets. The owners of an LLC are members. LLCs protects its members against personal liabilities. An LLC will be either: A disregarded entity (for federal purposes), if it has only one member
Single member LLC | FTB.ca.gov - Franchise Tax Board
To form an SMLLC, file Formation - Articles of Organization (Form LLC-1) with the California Secretary of State. Filing requirements. SMLLCs have the same filing requirements as an LLC. Owned by a pass-through entity. If your SMLLC is owned by an: S corporation; Partnership
Series LLC | FTB.ca.gov - Franchise Tax Board
A series LLC is a group of LLCs which are owned in a tiered-down structure. The top tier LLC owns the lower-tiered LLCs. Each LLC has assets separate from the others, while the main LLC controls all the LLCs in the series.
S corporations | FTB.ca.gov - Franchise Tax Board
Every corporation that is incorporated, registered, or doing business in California must pay the $800 minimum franchise tax.
Sole proprietorship | FTB.ca.gov - Franchise Tax Board
You can establish a sole proprietorship without registering with the California Secretary of State; Your business remains active until it’s dissolved or upon your death; Set up a sole proprietorship. If you’re a sole proprietor, you run your own business as an individual and are self-employed. To establish a sole proprietorship, you must:
My business is suspended | FTB.ca.gov - Franchise Tax Board
When your business has been suspended or forfeited, it is not in good standing and loses its rights, powers, and privileges to do business in California. To revive your business and be in good standing, you must: File all past due tax returns; Pay all past due tax balances; File a …
Gig economy | FTB.ca.gov - Franchise Tax Board
For California purposes, drivers for app-based transportation and delivery companies (e.g., Lyft, Uber, DoorDash, Instacart, and Postmates) are classified as independent contractors if specified conditions are met. Visit Secretary of State’s Proposition 22 for more information.
Create a MyFTB account | FTB.ca.gov - Franchise Tax Board
Create a MyFTB account to get 24-hour online access to your (or your client's) tax information.
Doing business in California | FTB.ca.gov - Franchise Tax Board
If you are doing business in California, you are subject to our tax laws. We consider you to be “doing business” if you meet any of the following: Engage in any transaction for the purpose of financial gain within California
Limited liability partnership | FTB.ca.gov - Franchise Tax Board
To form a California LLP, partners are required to file an Application to Register a Limited Liability Partnership with the Secretary of State (SOS). If you’re an attorney, you need to register your LLP with the California State Bar once you receive approval from the SOS.
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