Free step-by-step guides for small business filings

Plain-English steps for common filings and payments, with the official agency link for each. Free to read, no account needed.

Deadline calendar

California business deadlines for 2027: tax, filing, and payroll datesThe common 2027 due dates for California small businesses, month by month: estimated taxes, the $800 LLC tax, Form 568, sales tax, payroll, 1099s, and Los Angeles business tax.

Starting a business

How to form an LLC in California yourselfEvery step to form a California LLC without paying a formation service: name check, registered agent, Articles of Organization ($70), EIN, and your first Statement of Information.
How to form a corporation in California yourselfEvery step to incorporate in California on your own: name check, registered agent, Articles of Incorporation ($100), EIN, bylaws and shares, and your first Statement of Information.
How to start a sole proprietorship in CaliforniaWhat a California sole proprietor needs: business name, fictitious business name (DBA) filing, EIN, bank account, and permits.

State filings

How to file a California Statement of InformationStep-by-step: file your LLC or corporation's Statement of Information on bizfile Online, what it costs, when it's due, and the late penalty.
Your first Statement of Information: due within 90 days of formingNew California LLCs and corporations must file a Statement of Information within 90 days. Here's how, step by step, and what happens if you miss it.
California corporation annual meeting and minutesCalifornia corporations hold an annual shareholders' meeting and keep minutes. Why the records matter for your liability protection, and how to do it.

Taxes

How to pay the $800 California LLC tax (Form 3522)Pay your LLC's $800 annual tax on FTB Web Pay, step by step: which payment type to choose, when it's due, and the penalty for paying late.
California LLC return (Form 568): what it is and when it's dueEvery California LLC files Form 568 each year. What it covers, when it's due (March 15 or April 15), and the late penalty.
California LLC fee (Form 3536): who pays and whenLLCs with $250,000 or more in California gross receipts pay an extra LLC fee, estimated by the 15th day of the 6th month. How it works and how to pay.
Your first $800 California LLC tax: when it's due and how to payA new California LLC pays its first $800 annual tax by the 15th day of the 4th month after forming. How to count the months and pay on FTB Web Pay.
Multi-member LLC tax return: Form 1065 and K-1sLLCs with two or more members taxed as a partnership file Form 1065 and give each member a Schedule K-1. When it's due and the late penalty.
S corporation tax returns: Form 1120-S and California Form 100SAn S corporation files federal Form 1120-S and California Form 100S, plus K-1s for shareholders. When they're due and the late penalties.
C corporation tax returns: Form 1120 and California Form 100A C corporation files federal Form 1120 and California Form 100. When they're due for a calendar tax year and what happens if they're late.
California corporation estimated tax (Form 100-ES): how to payCalifornia S and C corporations prepay tax in installments. The first must cover at least the $800 minimum franchise tax. How to pay, step by step.
Sole proprietor and single-member LLC taxes: Schedule C and California Form 540Your business profit goes on your personal return: Schedule C with Form 1040, plus California Form 540. Who files and when.
How to file a California sales tax return on CDTFAStep-by-step: file your sales and use tax return on CDTFA online services, pay what you owe, and what happens if you file late (even with zero sales).
California sales tax prepayments: who makes them and howQuarterly-prepay sales tax accounts pay part of their sales tax early. Who has to, how much, and how to pay on CDTFA.
How to pay quarterly estimated taxes (IRS and California)Business owners prepay their income tax during the year. How to pay the IRS on Direct Pay and California on FTB Web Pay, step by step, and California's 30/40/30 schedule.

Payroll & employees

Cal/OSHA Form 300A: posting your injury and illness summaryEmployers with more than 10 employees in most industries post last year's injury and illness summary from February 1 through April 30. Who has to and how.
How to file 1099-NEC forms for contractors (free on IRS IRIS)Paid a contractor for work in your business? Check the IRS threshold, get their W-9, file 1099-NEC forms free on the IRS IRIS site, send their copies by January 31, and report new contractors to California.
Quarterly payroll filings: IRS Form 941 and California DE 9 and DE 9CEmployers file payroll reports every quarter with the IRS and California's EDD. What's due, when, and what happens if it's late.
Year-end payroll: W-2s and Form 940, due January 31Employers send W-2s to employees and file them with the SSA, plus the federal unemployment return (Form 940). What's due and how.
California harassment prevention training: who needs it and whenCalifornia employers with 5 or more employees must provide harassment prevention training every two years. Who needs it, when, and the free state course.

City & county

How to get a Los Angeles Business Tax Registration Certificate (BTRC)Doing business in the City of Los Angeles? The city requires a Business Tax Registration Certificate, so register when you start. How to apply, step by step.
How to renew your Los Angeles business tax registrationLA City business tax renewal is due by the last day of February every year. Step-by-step renewal, the small business exemption, and late penalties.
Fictitious business name (DBA) in Los Angeles County: filing and renewalUsing a business name other than your own? File a fictitious business name statement with LA County, publish it, and renew it every five years.
Business property statement (Form 571-L) in Los Angeles CountyBusinesses with equipment, furniture, or supplies may need to file Form 571-L with the LA County Assessor, due April 1 and late after May 7. Who files and how.

Closing a business

How to close (cancel) an LLC in CaliforniaAn unused LLC keeps owing California's $800 tax every year until it's cancelled. Every step to close it properly: final returns, Secretary of State cancellation (no fee), sales tax, payroll, and the IRS.
How to dissolve a corporation in CaliforniaEvery step to dissolve a California corporation: final returns, the Secretary of State dissolution (no fee), sales tax, payroll, and the IRS. The $800 minimum tax applies until it's dissolved.

Dulybook is a tracking and guidance tool, not tax or legal advice. Rules, fees, and websites change, so always confirm on the official agency page before you file or pay. Dulybook doesn't file anything for you. Terms of Service

Free step-by-step guides for small business filings

Plain-English steps for common filings and payments, with the official agency link for each. Free to read, no account needed.

Deadline calendar

California business deadlines for 2027: tax, filing, and payroll datesThe common 2027 due dates for California small businesses, month by month: estimated taxes, the $800 LLC tax, Form 568, sales tax, payroll, 1099s, and Los Angeles business tax.

Starting a business

How to form an LLC in California yourselfEvery step to form a California LLC without paying a formation service: name check, registered agent, Articles of Organization ($70), EIN, and your first Statement of Information.
How to form a corporation in California yourselfEvery step to incorporate in California on your own: name check, registered agent, Articles of Incorporation ($100), EIN, bylaws and shares, and your first Statement of Information.
How to start a sole proprietorship in CaliforniaWhat a California sole proprietor needs: business name, fictitious business name (DBA) filing, EIN, bank account, and permits.

State filings

How to file a California Statement of InformationStep-by-step: file your LLC or corporation's Statement of Information on bizfile Online, what it costs, when it's due, and the late penalty.
Your first Statement of Information: due within 90 days of formingNew California LLCs and corporations must file a Statement of Information within 90 days. Here's how, step by step, and what happens if you miss it.
California corporation annual meeting and minutesCalifornia corporations hold an annual shareholders' meeting and keep minutes. Why the records matter for your liability protection, and how to do it.

Taxes

How to pay the $800 California LLC tax (Form 3522)Pay your LLC's $800 annual tax on FTB Web Pay, step by step: which payment type to choose, when it's due, and the penalty for paying late.
California LLC return (Form 568): what it is and when it's dueEvery California LLC files Form 568 each year. What it covers, when it's due (March 15 or April 15), and the late penalty.
California LLC fee (Form 3536): who pays and whenLLCs with $250,000 or more in California gross receipts pay an extra LLC fee, estimated by the 15th day of the 6th month. How it works and how to pay.
Your first $800 California LLC tax: when it's due and how to payA new California LLC pays its first $800 annual tax by the 15th day of the 4th month after forming. How to count the months and pay on FTB Web Pay.
Multi-member LLC tax return: Form 1065 and K-1sLLCs with two or more members taxed as a partnership file Form 1065 and give each member a Schedule K-1. When it's due and the late penalty.
S corporation tax returns: Form 1120-S and California Form 100SAn S corporation files federal Form 1120-S and California Form 100S, plus K-1s for shareholders. When they're due and the late penalties.
C corporation tax returns: Form 1120 and California Form 100A C corporation files federal Form 1120 and California Form 100. When they're due for a calendar tax year and what happens if they're late.
California corporation estimated tax (Form 100-ES): how to payCalifornia S and C corporations prepay tax in installments. The first must cover at least the $800 minimum franchise tax. How to pay, step by step.
Sole proprietor and single-member LLC taxes: Schedule C and California Form 540Your business profit goes on your personal return: Schedule C with Form 1040, plus California Form 540. Who files and when.
How to file a California sales tax return on CDTFAStep-by-step: file your sales and use tax return on CDTFA online services, pay what you owe, and what happens if you file late (even with zero sales).
California sales tax prepayments: who makes them and howQuarterly-prepay sales tax accounts pay part of their sales tax early. Who has to, how much, and how to pay on CDTFA.
How to pay quarterly estimated taxes (IRS and California)Business owners prepay their income tax during the year. How to pay the IRS on Direct Pay and California on FTB Web Pay, step by step, and California's 30/40/30 schedule.

Payroll & employees

Cal/OSHA Form 300A: posting your injury and illness summaryEmployers with more than 10 employees in most industries post last year's injury and illness summary from February 1 through April 30. Who has to and how.
How to file 1099-NEC forms for contractors (free on IRS IRIS)Paid a contractor for work in your business? Check the IRS threshold, get their W-9, file 1099-NEC forms free on the IRS IRIS site, send their copies by January 31, and report new contractors to California.
Quarterly payroll filings: IRS Form 941 and California DE 9 and DE 9CEmployers file payroll reports every quarter with the IRS and California's EDD. What's due, when, and what happens if it's late.
Year-end payroll: W-2s and Form 940, due January 31Employers send W-2s to employees and file them with the SSA, plus the federal unemployment return (Form 940). What's due and how.
California harassment prevention training: who needs it and whenCalifornia employers with 5 or more employees must provide harassment prevention training every two years. Who needs it, when, and the free state course.

City & county

How to get a Los Angeles Business Tax Registration Certificate (BTRC)Doing business in the City of Los Angeles? The city requires a Business Tax Registration Certificate, so register when you start. How to apply, step by step.
How to renew your Los Angeles business tax registrationLA City business tax renewal is due by the last day of February every year. Step-by-step renewal, the small business exemption, and late penalties.
Fictitious business name (DBA) in Los Angeles County: filing and renewalUsing a business name other than your own? File a fictitious business name statement with LA County, publish it, and renew it every five years.
Business property statement (Form 571-L) in Los Angeles CountyBusinesses with equipment, furniture, or supplies may need to file Form 571-L with the LA County Assessor, due April 1 and late after May 7. Who files and how.

Closing a business

How to close (cancel) an LLC in CaliforniaAn unused LLC keeps owing California's $800 tax every year until it's cancelled. Every step to close it properly: final returns, Secretary of State cancellation (no fee), sales tax, payroll, and the IRS.
How to dissolve a corporation in CaliforniaEvery step to dissolve a California corporation: final returns, the Secretary of State dissolution (no fee), sales tax, payroll, and the IRS. The $800 minimum tax applies until it's dissolved.