California LLC Types — Choose the Right Structure
California offers standard LLCs under the California Revised Uniform LLC Act . Key distinction: California does NOT allow Series LLCs or Professional LLCs. Licensed professionals must use a Professional Corporation (PC). For formation steps, see our CA LLC guide.
Available LLC Types in California
| Type | Best For | Guide |
|---|---|---|
| Single-member LLC | Solo entrepreneurs | One owner, Schedule C default |
| Multi-member LLC | Partnerships, co-founders | Multiple owners, Form 1065 |
| Foreign LLC | Out-of-state LLCs operating in CA | Registration for non-CA entities |
| Domestic vs. Foreign | Understanding which applies | Where you formed vs. where you operate |
What California Does NOT Offer
No Series LLC: California has not enacted Series LLC legislation. For liability isolation, form separate LLCs (each owes $800/year franchise tax).
No Professional LLC (PLLC): Licensed professionals (attorneys, physicians, CPAs, architects) cannot form LLCs in California for professional practice. They must use a Professional Corporation (PC) under the California Revised Uniform LLC Act. This is unique — most states allow PLLCs.
No L3C (Low-Profit LLC): California has not adopted L3C legislation.
FAQ
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Get StartedCan a doctor or lawyer form an LLC in California?
Not for their professional practice. They must use a Professional Corporation (PC). However, they can form a standard LLC for non-professional business activities (real estate, investments, etc.).
Why does California not allow PLLCs?
California's legislature has not adopted PLLC legislation. The Professional Corporation structure (PC) pre-dates PLLCs and California has not seen sufficient reason to add the PLLC alternative.