For S-corp owners, LLCs, and sole proprietors — plain-English steps, real deadlines, and links to file. No jargon, no guesswork.
Jump to the topic that applies to you. Each section tells you what it is, who needs it, when it's due, and the gotchas a government website won't mention.
California LLCs must file an initial Statement of Information within 90 days of registration, then every two years. It covers your addresses, managers/members, and agent for service. File online at bizfileOnline.sos.ca.gov — fee is $20.
Set up access at bizfileOnline.sos.ca.gov using the Account Setup Guide. First-time filers must do this before filing anything.
Use Business Search with your LLC name or 12-character entity ID. Click into your entity's detail page.
Use Statement of Information (LLC-12) for addresses/members/agent changes. Use LLC-2 only if changing your LLC name or management structure.
Review the summary carefully, pay the $20 fee, then download your confirmation for your records.
Both federal (IRS) and California (FTB) require quarterly payments if you expect to owe $500+ (CA) or $1,000+ (federal). Missing these means underpayment penalties — even if you pay in full at year-end.
Nearly every CA LLC and S-corp owes this — regardless of income. Due by the 15th day of the 4th month of your tax year. New LLCs: first payment is due within 3.5 months of formation.
Apply free at IRS.gov — takes about 10 minutes online. You need this before opening a business bank account, hiring employees, or filing most business returns.
Required if you sell taxable goods or certain services in California. Register free at cdtfa.ca.gov. Don't collect sales tax without one — and don't forget to file returns once registered.
File with the IRS to be taxed as an S-corp. Timing is critical — must be filed within 2 months and 15 days of the start of the tax year you want it to apply. Late elections can sometimes be fixed, but it's a headache.
Paid a contractor $600 or more during the year? You must file a 1099-NEC by January 31. Collect a W-9 before you pay — chasing it down in January is no fun.
Find your entity type and see what's on your plate.
This resource hub is built by a licensed California CPA who works with S-corp owners, real estate investors, and small business owners. The "common mistakes" notes throughout this site? Those come from real client situations.
Filing this yourself is totally fine — that's why this page exists. But if you'd rather have someone check your work or just talk through your situation, book a free 15-minute consult. No pressure, no pitch.
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