Tag: California Franchise Tax

Delaware Series LLC? Why California Charges a “Doing Business” Fee Anyway (2025)

Why Your Delaware Series LLC Still Owes California Money State Nexus Rule. California imposes its annual $800 franchise tax on every entity “doing business” in the state or registered with the Secretary of State—no matter where it was created (R&TC § 17941, § 23101).  Series Treated Separately. The Franchise Tax Board (FTB) treats each protected […]

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How to Claim California’s R&D Tax Credit for Businesses (2025 Edition)

Introduction California rewards businesses that invest in research and development with one of the most lucrative state tax credits available. If your company develops software, processes, or products, you may be eligible to reduce or eliminate your state tax liability using the R&D tax credit in 2025. What Is the California R&D Credit? Applicable Code: […]

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California’s Franchise Tax: How to Reduce or Eliminate It (2025 Edition)

Introduction California imposes a minimum $800 franchise tax on most business entities—even if you make no income. In 2025, this tax continues to affect startups, holding companies, and out-of-state businesses operating in California. But with proper planning, you may be able to reduce or eliminate it legally. What Is the California Franchise Tax? Applicable Code: […]

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