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Comment on Ask HN: Cost of 1 Person LLCparent

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Here's the breakdown of fees/taxes for California:

Secretary of State

http://www.sos.ca.gov/business/bpd_forms.htm#llc

Organizing(domestic)/Registering(foreign) - $70 (one-time)

Statement of Information - $20 (immediate, then biennial)

Franchise Tax Board

http://www.ftb.ca.gov/businesses/bus_structures/LLcompany.sh...

Minimum Franchise Tax - $800 (annual)

Corporations (domestic CA or foreign) but not LLCs apparently get a waiver on the minimum tax for the first year.

So $890 first year, then $800/$820 subsequent.

You can do all the filing yourself via mail if you're willing to wait roughly 30 days (see http://www.sos.ca.gov/business/bpd_processing_times.htm) or go to Sacramento and submit everything in person (plus a special handling fee of $15/filing) and still wait about 5 days.

If you were going to C-corp route or registering the LLC in another state (Delaware or Nevada), you generally do need some company to act as your agent there so you have an in-state address for the filings.

> Minimum Franchise Tax - $800 (annual)

Wow, that's miserable.

Yeah. California is stunningly hostile to new small businesses. It's also more complicated and expensive to pay salaries and such here than in many places. It continues to be strong in business (new and old) mostly because it's a fantastic place to live (by accident of nature, mostly, not because they have more tax revenue; many places have great schools and such).

Can't you waive the first year's min. franchise tax if you don't have any income?

As an corporation you can, but not as an LLC. I'm not sure about LLCs opting the s-corp taxation though.

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