I am currently in the process of starting an LLC in California. If I file the articles of in corporation papers (LLC-1) with state this year(November/December) can I delay the effective filing date of the LLC to January 1st of next year in order to avoid the $800 minimum annual tax fee associated with the LLC( I am not selling any goods or services at the moment but plan to early next year). If so is there a separate form I also need to submit at the time I submit the LLC-1 to the state?

– Roy, California

 


 

Answer

Hi Roy

If you delay filing the Articles of Organization until after December 17th and doing no business until the following year, you will avoid paying the current years filing fee.   Filing before 12/17 or filing after 12/17 and having business activity and you will have to pay this year and again next year, regardless of whether any business is being generated.