Entity & Compliance

The right structure from day one.

Your business entity affects your taxes, your liability, and your ability to grow. Aberny CPA ensures you're structured correctly from the start — and fully compliant with California's requirements as your business evolves.

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Entity & Compliance

Formation · Structure · California Compliance

All Types

LLC, S-Corp, C-Corp, partnership, and sole proprietorship

CA & Fed

State and federal compliance handled together

LLC & corporation formation and setup
S-Corp election and payroll setup
California FTB compliance and filings
Multi-entity structuring
Annual reports and statement of information

What’s Included

Everything covered under this service

A detailed look at what Aberny CPA handles on your behalf — so nothing is left to chance.

LLC, S-Corp, C-Corp, and general/limited partnership formation and Articles filing
S-Corp election (Form 2553) and California S-Corp election (Form 3560) with deadline management
S-Corp reasonable compensation analysis and W-2/payroll setup for owner-employees
California Franchise Tax Board (FTB) registration, annual franchise tax, and estimated payments
California Statement of Information filings (due annually or biennially depending on entity type)
Registered agent setup and ongoing compliance calendar management

Multi-entity structuring for holding companies, operating companies, and real estate LLCs
Operating agreement and buy-sell agreement review and coordination with business attorneys
Entity restructuring when your current structure no longer fits your business size or goals
IRS Employer Identification Number (EIN) application and setup
Business license and city/county registration guidance by jurisdiction
Entity dissolution and wind-down filing support when needed

How It Works

Our process, from first call to ongoing support

We make getting started simple. Here’s what to expect when you work with Aberny CPA.

Analyze Your Situation

We review your income, goals, liability exposure, and growth plans to recommend the optimal structure — not the most popular one.

Formation & Election Filings

We handle all state and federal paperwork: Articles of Organization/Incorporation, EIN application, S-Corp elections, and FTB registration.

Accounting & Payroll Setup

We configure QuickBooks and set up payroll for the new entity — correctly from the start.

Compliance Calendar

We track all recurring obligations — annual reports, franchise taxes, estimated payments — so nothing falls through the cracks.

Ongoing Compliance Management

As your business grows, we revisit the structure annually to ensure it still serves you — and restructure when it doesn't.

Industry Considerations

Entity strategy varies by industry — here’s how

The right structure for a physician is different from the right structure for a contractor or real estate investor. We know the difference.

Doctors & Medical

PLLC vs. S-Corp, MSO structures, group practice partnerships, and malpractice liability considerations.

Contractors

Sole prop vs. LLC vs. S-Corp timing, CSLB license compliance, and subcontractor relationship structuring.

Restaurants

Multi-location LLC structures, franchise agreements, and food business licensing compliance.

Real Estate

Series LLC vs. individual property LLCs, holding company structures, and partnership/JV setup.

Service Businesses

Sole prop vs. S-Corp breakeven analysis — when the self-employment tax savings justify the added complexity.

Just starting out?

Get your structure right from the beginning. It’s much easier than fixing it later.

FAQ

Common questions about this service

Should I be an LLC or an S-Corp?

It depends on your net income and goals. An S-Corp can save you significant self-employment tax once your net profit reaches a certain threshold (typically $50,000+), but it comes with added compliance — payroll, reasonable compensation, separate return. We'll model the numbers for your specific situation before recommending anything.

When does it make sense to switch from a sole proprietorship to an LLC or S-Corp?

Liability protection typically justifies an LLC from the start. The S-Corp election usually makes financial sense when your net self-employment income exceeds roughly $50,000–$60,000 annually, at which point SE tax savings generally outweigh the compliance costs. We run this analysis as part of every new client review.

Do you handle the legal formation, or just the tax side?

We handle the tax filings (S-Corp elections, EINs, FTB registration) and coordinate the formation process. For the Articles of Organization or Incorporation, we work alongside your business attorney, or can recommend trusted legal partners if you don't have one.

What is California's $800 minimum franchise tax, and who has to pay it?

Every LLC, S-Corp, and C-Corp doing business in California must pay a minimum $800 annual franchise tax to the FTB — even if the business had no income. LLCs with revenues over $250,000 also owe an additional LLC fee. We factor these into your compliance calendar and ensure they're paid on time.

What happens if I formed my entity incorrectly or missed filings?

It's more common than you'd think, and fixable. Late Statement of Information filings, missed S-Corp elections, and FTB delinquencies each have remedies. We'll assess what happened and fix it — including penalty abatement requests where available.

Let’s Talk

Ready to work with a CPA who gets your business?

Schedule a free 30-minute consultation. We’ll review your situation and show you how Aberny CPA can help.

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