ca-formationSourced from the law California 2026 entity formation and registration: SOS filing fees, the $800 LLC annual tax and the 2027-2029 $400 first-year rate, the LLC fee on California total income, corporate 8.84% and 1.5% S corporation tax with the first-year minimum-tax exemption, the 15-day rule, Statements of Information, the doing-business tests for out-of-state entities, and the federal BOI exemption.
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