Corporation Filings
Corporate Filings in California: Understanding Your Options
When forming a business entity in California, it’s essential to understand the different types of corporate filings required. Consulting a CPA or tax advisor can help determine which structure best suits your business needs. Below is a breakdown of key business entity types and their associated filings:
Corporations (C Corps & S Corps)
- Articles of Incorporation: The foundational document required to establish a corporation in California.
- Statement of Information: A mandatory periodic filing that updates the state on corporate officers, directors, and business addresses.
- Additional Filings (as applicable): Amendments, stock issuance filings, and mergers/dissolutions.
Limited Liability Companies (LLCs)
- Articles of Organization: Required to formally create an LLC.
- Statement of Information: Must be filed periodically to maintain updated business details with the state.
Limited Partnerships (LPs)
- Certificate of Limited Partnership: Official filing to establish a limited partnership.
Limited Liability Partnerships (LLPs)
- Application to Register a Limited Liability Partnership: Required for certain professional partnerships (e.g., law, accounting firms).
General Partnerships (GPs)
- Statement of Partnership Authority (Optional): Not mandatory, but can clarify the authority of partners.
Where to File and Find More Information
- California Secretary of State: sos.ca.gov
- Online filing: bizfileOnline.sos.ca.gov
