Incorporating in California creates a separate legal entity for your business. This checklist covers each filing and ongoing requirement so your corporation stays in good standing with the Secretary of State and the Franchise Tax Board.
Before You File
- Choose a unique corporate name. It must be distinguishable from names already on file and include a corporate designator such as "Inc.", "Corp.", or "Corporation."
- Check name availability in the official Secretary of State database.
- Decide the corporation type. Stock corporation, close corporation, or nonprofit.
- Appoint initial directors and designate an agent for service of process with a physical California address.
Filing the Articles of Incorporation
- Complete Form ARTS-GS (General Stock Articles of Incorporation) with the corporate name, shares, agent, and incorporator.
- Pay the filing fee. The standard fee is $100.
- File online or by mail with the California Secretary of State.
- Save your entity number once accepted — you will need it for all future filings.
After Formation
- File the initial Statement of Information (Form SI-550) within 90 days of formation. Fee: $25.
- Adopt bylaws and hold the first board meeting.
- Issue stock certificates to the initial shareholders.
- Obtain an EIN from the IRS.
- Register with the California Franchise Tax Board and pay the annual $800 franchise tax.
Ongoing Compliance
- File a Statement of Information every year. Missing this can lead to suspension.
- Pay the annual $800 franchise tax to the Franchise Tax Board.
- Hold annual shareholder and director meetings and keep minutes.
- Keep your agent and address current on file with the Secretary of State.
Important: A suspended corporation cannot legally conduct business, enter contracts, or defend lawsuits. Keep your filings and taxes current to avoid suspension.
Key Fees at a Glance
| Item | Fee | When |
| Articles of Incorporation (ARTS-GS) | $100 | At formation |
| Statement of Information (SI-550) | $25 | Within 90 days, then annually |
| Annual franchise tax | $800 | Every year |
Verify everything on the official site. Search your corporation and confirm its status at the California Secretary of State's free database:
bizfileonline.sos.ca.gov