Solved
Question Regarding the Delaware SMLLC and California Requirement
Case: The taxpayer formed a single-member LLC (SMLLC) in Delaware and previously lived in Delaware. In early 2026, he moved to California and became a California resident. He does not want to close the Delaware SMLLC and intends to continue operating the online business and selling products through the Delaware LLC while living and working in California.
My question is: What steps does the taxpayer need to take in California with respect to the Delaware SMLLC? Specifically, does the Delaware SMLLC need to register as a foreign LLC in California, and would it be subject to California's $800 annual LLC tax and any other California filing or tax requirements?
Thank you so much!
