Flagship channel-state reference guide

Start Uber in California: full reference guide

Use this page when you want the complete dense version: all sections, all appendices, and the full official source directory in one scrollable reference surface.

Last verified: April 26, 2026 Reference mode Dense appendix

Built from reviewed public pages for California, IRS, FinCEN, Los Angeles, Uber. Use it as a first-pass guide, then verify the official links that match your setup.

How to use this page

Dense appendix modeFull source directory attachedLast verified April 26, 2026

This version favors completeness over pacing. Use it when you need the appendix, the dense source trail, or the full long-form reference in one place.

Best reading order

  1. Use the fast-answer and official-links sections first if you only need the main route and source trail.
  2. Open the entity, setup, tax, and local sections only where your exact launch path actually branches.
  3. Use the full source directory last as the appendix, not the starting point, unless you already know the exact agency task.

Reference mode

Everything in one dense page

The guided journey is the easier starting point. This page keeps the full accordion guide and source appendix when you want the complete research-backed reference view.

Best when you need

  • The full section map in one scroll without the lighter journey framing.
  • The appendix and official-source directory preserved next to the answer sections.
  • A clearer audit trail before you print, compare, or cross-check another route.

Still better handled in the journey

  • First-pass reading when you want the shortest, safest beginner route.
  • Deciding what to do first before you need the full appendix.
  • Switching states or platforms quickly without reading the full dense version.
Reference map
Start here Fast answer If you want to open Uber in California, you usually need to do five things in order: Everyone 5 steps

If you want to open Uber in California, you usually need to do five things in order:

  1. Choose your setup: sole proprietorship vs single-member LLC.
  2. Get your federal and California setup in place before launching, including the entity, EIN if needed, and any local branch that actually applies.
  3. Verify Los Angeles city, home-office, and airport rules if you live or operate there.
  4. Open and verify your Uber driver account, clear screening and training, and get the vehicle approved.
  5. Launch only after your payout, insurance, inspection, tax-recordkeeping, and operating routine are ready.

Practical first-launch recommendation

If you are testing casually with minimal legal complexity, sole proprietor can work.

If you intend to build a real long-term driving business, add employees later, or sign longer vehicle or contractor commitments, single-member LLC is usually the better long-term path.

Avoid these first-launch mistakes

  • Paying for a vehicle before checking the live eligible-vehicle list
  • Assuming Uber's insurance replaces personal insurance in every period
  • Ignoring city tax or home-business rules because "Uber handles it"

California-specific friction

California treats gig-driving income as taxable self-employment income even if you do not receive every tax form you expected.

  • California treats gig-driving income as taxable self-employment income even if you do not receive every tax form you expected.
  • A single-member LLC adds the separate FTB annual $800 tax and Form 568 branch.
  • Los Angeles adds a city tax-registration branch for resident rideshare drivers who drove more than 30 days in the prior calendar year.
  • This pack's baseline is service work, not a seller's-permit or resale-certificate lane.

Uber-specific friction

The reviewed public Uber pages do not fully agree on the current California passenger-driver minimum age.

  • The reviewed public Uber pages do not fully agree on the current California passenger-driver minimum age.
  • Vehicle eligibility is city-specific, not one nationwide answer.
  • California adds regulatory training and recurring inspection work.
  • Document expiry can stop trips even when the underlying business setup is fine.
  • LAX is a separate operating branch, not just another pickup location.

Insurance reality

Your personal auto policy covers you while you are offline.

  • Your personal auto policy covers you while you are offline.
  • CPUC rules and Uber's public insurance page show different coverage periods once the app is on and once a trip is accepted.
  • Uber's public page says car-damage coverage while en route or on trip is contingent on your own policy including comprehensive and collision coverage, with a public $2,500 deductible.
  • Uber's public page also says commercially licensed black-car, limousine, livery, taxi, and similar operators must carry their own commercial insurance.
  • Uber says many personal insurers offer rideshare or delivery endorsements and that these are not required to sign up, but you should still confirm with your carrier before driving.
Checklist Quick-start checklist Use the research-backed checklist groups before you spend, before your first sale, and before launch goes live. Everyone 3 groups

Do these before you spend money

  • Pick your entity.
  • Pick your business name.
  • Decide your service lane.
  • Stay in the lowest-friction first lane: ordinary rideshare trips, not premium commercial products or airport work on day one.
  • Confirm the vehicle can qualify before you buy, finance, rent, or inspect it.
  • Confirm the work is not blocked by local rules, lease terms, HOA rules, or airport-specific rules.

Do these before your first paid trip

  • Form the business or file your DBA if needed.
  • Get an EIN from the IRS if applicable.
  • Open a dedicated business bank account.
  • Check the California tax baseline that actually applies to rideshare work.
  • Check local permits, city tax, and home-based business rules.
  • Create your Uber driver account, upload documents, complete screening, and complete California training.

Do these before launch goes live

  • Confirm the vehicle, model year, and document set are eligible in your city.
  • Complete the inspection and trade-dress branch.
  • Set up payouts.
  • Confirm insurance reality with your personal carrier.
  • Add the airport branch only after the ordinary city-trip lane is working.
Choose your setup Entity choice Compare the sole-proprietor and single-member LLC paths before banking, tax setup, and platform onboarding. Everyone 2 options

Sole proprietor

Best for: Best if you want the cheapest and simplest start.

What it means

  • California does not require a Secretary of State formation filing for a sole proprietor operating under the owner's own legal name.
  • If you use a different public name, California uses a county-level fictitious business name filing.
  • Business income generally runs through your personal tax return unless facts change the tax treatment.
  • You usually do not get a liability shield.

Why someone chooses it

  • Faster launch
  • Lower up-front filing costs
  • Fewer entity maintenance steps

Main downside: Personal liability

single-member LLC

Best for: Best if you want a more durable setup for a real business.

What it means

  • File Articles of Organization [Form LLC-1].
  • File the initial Statement of Information [Form LLC-12] within 90 days.
  • Keep the operating agreement internally.
  • Handle the separate FTB annual-tax and Form 568 branch.

Why someone chooses it

  • Liability protection
  • Cleaner setup for banking, bookkeeping, hiring, vehicle contracts, and later restructuring
  • Better fit if you expect to scale into a full-time operation

Main downside: Higher setup friction and cost than a sole proprietorship

Main path What to do in order The full end-to-end setup path, kept in the same order as the researched guide. Everyone 14 steps
  1. Step 1: Choose a low-risk launch model

    Main guide step 1

    For a first launch, stay inside the safest lane:

    Why it matters: Practical rule: If the plan involves commercial black-car service, taxis, fleet management, delivery, airport-heavy operations, or leased-property conflicts, slow down and close those branches before spending on the car, inspection, or branding.

    • rideshare driving services
    • one personally managed vehicle
    • ordinary city rides before airport or premium-product branches
    • no storefront, inventory, or resale assumptions
  2. Step 2: Choose your name and brand approach

    Main guide step 2

    You need to decide whether you are:

    Why it matters: Important:

    • operating under your own legal name,
    • using a trade name or DBA,
    • driving as a sole proprietor,
    • or using an LLC name that may differ from the public brand.
    • Your Uber driver profile or display name does not replace legal registration details.
    • If you want a separate public business name, handle the county FBN branch where required.
  3. Step 3: Form the business

    Main guide step 3

    If you choose sole proprietor: If you operate under your own legal name, no California Secretary of State formation filing is used for the baseline sole-proprietor path.

    • If you choose sole proprietor: If you operate under your own legal name, no California Secretary of State formation filing is used for the baseline sole-proprietor path.
    • If you choose sole proprietor: If you use a different public business name, file the county fictitious business name statement where your principal place of business is located.
    • If you choose single-member LLC: Do this in order:
    • If you choose single-member LLC: Check the name.
    • If you choose single-member LLC: File Articles of Organization [LLC-1].
    • If you choose single-member LLC: Get the EIN, keep the operating agreement internally, and file Statement of Information [LLC-12] within 90 days.
    • If you choose single-member LLC: Add the county FBN branch later only if the public business name differs from the legal LLC name.
  4. Step 4: Get your EIN

    Main guide step 4

    Use the IRS EIN application if applicable. For many LLCs this is required. For many sole proprietors it is optional but still useful for banking, tax paperwork, and keeping your Social Security number off more documents.

  5. Step 5: Open banking and bookkeeping

    Main guide step 5

    Do this right away:

    • Open a business checking account.
    • Use one account and one card for business only.
    • Save every receipt for gas, tolls, parking, inspection, repairs, insurance, fees, and phone or accessory costs that are truly business-related.
    • Download or save every weekly earnings statement and payout record.
    • Build a tax folder and a compliance folder from day one.
  6. Step 6: Register for state tax or equivalent setup

    Main guide step 6

    Practical rule:

    Why it matters: Use the FTB gig-economy and self-employed guidance as your baseline. If your facts later expand into merchandise sales, rentals of taxable goods, or another retail lane, treat that as separate follow-up research rather than inheriting this pack's default service-work answer.

    • The reviewed California public record did **not** identify a default CDTFA seller's-permit branch for the baseline Uber rideshare-driver fact pattern.
    • CDTFA public guidance says seller's permits are for selling or leasing tangible personal property, while its gig-economy and home-business guidance says sales and use tax generally does not apply when you provide a service rather than sell tangible goods.
    • The real California tax branch here is self-employment and gig-income reporting, not inventory resale or storefront sales tax.
  7. Step 7: Check local permits, county rules, and home-business limits

    Main guide step 7

    California does not use one statewide local-business form for all rideshare drivers.

    Why it matters: Do this before operating: For Los Angeles, the current public city rideshare page says drivers register and pay taxes only in the city where they reside, and only if they drove more than 30 days in the prior calendar year.

    • check CalGold,
    • check the county FBN branch if you will use a DBA,
    • check the city where you live and operate,
    • and check local home-based-business rules if you will use your residence as the administrative base.
  8. Step 8: If you hire employees, handle payroll registrations and insurance

    Main guide step 8

    If you do not hire anyone yet, skip this for now.

    Why it matters: If you hire:

    • register with EDD,
    • get workers' compensation coverage before or at hiring,
    • and keep payroll taxes separate from your independent-contractor driver taxes.
  9. Step 9: Create your Uber account

    Main guide step 9

    Have these ready:

    Why it matters: Platform registration flow:

    • government-issued ID
    • valid U.S. driver's license
    • proof of residency if the platform asks for it
    • vehicle registration
    • proof of vehicle insurance
    • driver profile photo
    • bank account information
    • tax information
    • Start with Uber's public driver-signup flow.
    • Enter business and personal details and upload the required documents.
    • Consent to the screening process.
    • Complete California regulatory training.
    • Finish city-specific vehicle and document approval.
  10. Step 10: Choose the right platform plan

    Main guide step 10

    No public monthly driver subscription plan was identified in the reviewed Uber public pages on April 26, 2026.

    • No public monthly driver subscription plan was identified in the reviewed Uber public pages on April 26, 2026.
    • The practical launch questions are payout method, vehicle eligibility, inspection, insurance, and operating rules rather than plan tier selection.
    • Optional tools such as Instant Pay and the Uber Pro Card can matter operationally, but they are not required to open the account.
  11. Step 11: Decide whether brand or IP programs belong in the initial launch

    Main guide step 11

    Not part of the default beginner path for a standard Uber rideshare-driver launch.

    • Not part of the default beginner path for a standard Uber rideshare-driver launch.
    • If you later build a branded transportation company, commercial fleet, or separate passenger-service offering, treat that as a different research branch.
  12. Step 12: Complete the operations branch

    Main guide step 12

    Use the platform-specific version of this section:

    • Confirm the car is on the current eligible-vehicle list for your city and product.
    • Upload the required documents and keep them current.
    • If the car is not yours, get permission from the owner and make sure you are listed on the insurance policy.
    • Complete the California 19-point vehicle inspection before first trip and then every 12 months or 50,000 miles.
    • Display the required Uber trade dress while online.
    • Set up weekly payouts and any optional faster-payout tool you want to use.
    • If you want to drive at LAX, pass the LAX quiz, get the airport permit and placard, use the designated assignment area, and pick up only at LAX-it.
  13. Step 13: Confirm service or account eligibility before scaling

    Main guide step 13

    Important live conflict:

    Why it matters: Safe takeaway: Treat the exact California passenger-driver minimum age as retained follow-up and confirm it in the live signup flow before spending money on a vehicle, rental, or inspection.

    • Standard passenger rides are the default baseline here.
    • Do not assume premium products, commercial black-car service, airport service, or fleet-style setups follow the same rules.
    • Uber's public pages checked on April 26, 2026 also preserve city-specific vehicle-age and product-eligibility differences.
    • Uber's public Driver requirements page reviewed on April 26, 2026 says new U.S. passenger drivers must be at least 23 years old.
    • Uber's public background-check help page reviewed the same day still says California applicants must be 25.
  14. Step 14: Launch with a compliance-first operating routine

    Main guide step 14

    Once live, keep these habits:

    • reconcile payouts, fees, tolls, and promotions
    • keep mileage and expense records
    • monitor document-expiration dates
    • keep tax reserves separate
    • avoid mixing personal and business spending
    • re-check airport, city, and insurance branches before changing how or where you drive

Best practical order for the LLC launch path

  1. Choose the service lane first.
  2. Choose the entity name.
  3. File LLC-1.
  4. Get the EIN.
  5. Open the bank account.
  6. Close the real California tax branch for gig-driving work rather than guessing a seller's-permit branch.
  7. Start the immediate post-filing LLC-12 requirement.
  8. Check local city, county, home-office, and airport rules.
  9. Build the Uber account.
  10. Finish screening, training, vehicle approval, payouts, and inspection.
  11. Add the LAX branch only if you actually need it.
  12. Track recurring state, local, and tax obligations on the compliance calendar.
State filing and tax California tax stack Keep the California registration, tax, and maintenance rules together while you launch. Everyone 7 checks

1. EIN

A single-member LLC generally needs an EIN.

  • A single-member LLC generally needs an EIN.
  • A sole proprietor may not always need one federally, but it is often practical anyway.

2. California sales tax, seller permit, or equivalent registration

Safe takeaway:

  • For the baseline Uber rideshare-driver lane, the reviewed public California record did not identify a seller's-permit registration step.
  • CDTFA public guidance ties seller's permits to selling or leasing tangible personal property.
  • CDTFA public gig-economy and home-business guidance says sales and use tax generally does not apply when you provide a service rather than sell tangible goods.
  • Treat this combo as a service-work tax branch, not a seller's-permit branch.
  • If your facts later include merchandise, taxable rentals, or another retail lane, reopen CDTFA research.

3. Platform or worker-status rule

FTB public guidance says app-based transportation and delivery drivers are classified as independent contractors for California tax purposes if specified conditions are met.

  • FTB public guidance says app-based transportation and delivery drivers are classified as independent contractors for California tax purposes if specified conditions are met.
  • DIR public guidance also says Proposition 22 created a specific rule for app-based drivers under Business and Professions Code section 7451.
  • California Treasurer public guidance posts the annual Proposition 22 per-mile adjustment. The public rate table reviewed on April 26, 2026 shows $0.37 for calendar year 2026.

4. Resale purchases or exempt purchasing

No resale-certificate branch was identified for the default Uber rideshare-driver baseline.

  • No resale-certificate branch was identified for the default Uber rideshare-driver baseline.
  • Keep inventory and resale assumptions out unless your real business facts change.

5. Entity tax treatment

A standard single-member LLC is generally disregarded for federal income-tax purposes unless it elects another classification.

  • A standard single-member LLC is generally disregarded for federal income-tax purposes unless it elects another classification.
  • California still expects the LLC to handle the separate FTB annual-tax, fee, and Form 568 branch.

6. Entity filing-fee or franchise-tax rule

FTB says every LLC doing business in California or organized in California must pay the annual $800 tax.

  • FTB says every LLC doing business in California or organized in California must pay the annual $800 tax.
  • That annual tax is due by the 15th day of the 4th month using FTB 3522.
  • If California-source income is high enough, estimate and pay the additional LLC fee by the 15th day of the 6th month using FTB 3536.
  • File Form 568 on the due date that matches the LLC's classification and owner facts.

7. If the founder changes entity type later

Do not assume the Uber payout setup, bank account, local tax account, or insurance record stay correct after an entity or FEIN change.

  • Do not assume the Uber payout setup, bank account, local tax account, or insurance record stay correct after an entity or FEIN change.
  • Re-check each tax, payroll, city, insurance, and payout branch when the legal entity changes.
Platform setup Uber account and operations Use this section for the Uber-specific account, plan, eligibility, and operations work. Everyone 5 steps
  1. Step 9: Create your Uber account

    Platform step 1

    Have these ready:

    Why it matters: Platform registration flow:

    • government-issued ID
    • valid U.S. driver's license
    • proof of residency if the platform asks for it
    • vehicle registration
    • proof of vehicle insurance
    • driver profile photo
    • bank account information
    • tax information
    • Start with Uber's public driver-signup flow.
    • Enter business and personal details and upload the required documents.
    • Consent to the screening process.
    • Complete California regulatory training.
    • Finish city-specific vehicle and document approval.
  2. Step 10: Choose the right platform plan

    Platform step 2

    No public monthly driver subscription plan was identified in the reviewed Uber public pages on April 26, 2026.

    • No public monthly driver subscription plan was identified in the reviewed Uber public pages on April 26, 2026.
    • The practical launch questions are payout method, vehicle eligibility, inspection, insurance, and operating rules rather than plan tier selection.
    • Optional tools such as Instant Pay and the Uber Pro Card can matter operationally, but they are not required to open the account.
  3. Step 11: Decide whether brand or IP programs belong in the initial launch

    Platform step 3

    Not part of the default beginner path for a standard Uber rideshare-driver launch.

    • Not part of the default beginner path for a standard Uber rideshare-driver launch.
    • If you later build a branded transportation company, commercial fleet, or separate passenger-service offering, treat that as a different research branch.
  4. Step 12: Complete the operations branch

    Platform step 4

    Use the platform-specific version of this section:

    • Confirm the car is on the current eligible-vehicle list for your city and product.
    • Upload the required documents and keep them current.
    • If the car is not yours, get permission from the owner and make sure you are listed on the insurance policy.
    • Complete the California 19-point vehicle inspection before first trip and then every 12 months or 50,000 miles.
    • Display the required Uber trade dress while online.
    • Set up weekly payouts and any optional faster-payout tool you want to use.
    • If you want to drive at LAX, pass the LAX quiz, get the airport permit and placard, use the designated assignment area, and pick up only at LAX-it.
  5. Step 13: Confirm service or account eligibility before scaling

    Platform step 5

    Important live conflict:

    Why it matters: Safe takeaway: Treat the exact California passenger-driver minimum age as retained follow-up and confirm it in the live signup flow before spending money on a vehicle, rental, or inspection.

    • Standard passenger rides are the default baseline here.
    • Do not assume premium products, commercial black-car service, airport service, or fleet-style setups follow the same rules.
    • Uber's public pages checked on April 26, 2026 also preserve city-specific vehicle-age and product-eligibility differences.
    • Uber's public Driver requirements page reviewed on April 26, 2026 says new U.S. passenger drivers must be at least 23 years old.
    • Uber's public background-check help page reviewed the same day still says California applicants must be 25.
Local branch Local permits and Los Angeles branch These local and city checks can still change the answer even after the state and platform path is clear. Location-specific 2 branches

Local permits and location checks

California pushes many operational questions down to counties and municipalities.

  • California pushes many operational questions down to counties and municipalities.
  • For any place where the business will operate:
  • check CalGold,
  • contact the county clerk if you need the name-filing branch,
  • contact the city where you reside or operate,
  • and ask zoning or planning whether the residence can support the specific pattern of business activity.
  • Typical local risk areas:
  • DBA filing
  • home occupation restrictions
  • commercial vehicle storage
  • recurring pickups or traffic
  • airport access
  • local business tax

Los Angeles Appendix

If the business operates in Los Angeles, add one more review layer.

  • If the business operates in Los Angeles, add one more review layer.
  • The current Los Angeles Office of Finance rideshare page says drivers for rideshare services register and pay taxes only in the city where they reside and only if they drove more than 30 days in the prior calendar year.
  • The same page says a driver who resides outside Los Angeles city limits is not required to register with the City of Los Angeles for rideshare service.
  • If you use a residence as the administrative base, the current Los Angeles home-based-business page limits outside visibility, allows only one nonresident employee, and allows only two deliveries or pickups per day.
  • Los Angeles County also has a separate FBN branch if you use a DBA.
  • LAX is a separate operating branch from the city rideshare-tax branch. Airport placards, quiz, assignment-area rules, and LAX-it pickup rules are not covered just because you handled city tax registration.
Optional branch Employees and insurance Use this branch if you plan to hire or need the insurance follow-up that comes with scaling. Only if hiring or scaling 5 branches

1. Employer registration

Register with EDD within 15 days of paying more than $100 in wages in a calendar quarter.

  • Register with EDD within 15 days of paying more than $100 in wages in a calendar quarter.
  • Use e-Services for Business for the employer payroll-tax account path.

2. Workers' compensation

DIR public guidance says California employers must have workers' compensation insurance even if they have only one employee.

  • DIR public guidance says California employers must have workers' compensation insurance even if they have only one employee.
  • get workers' compensation coverage before or at hiring,

3. Disability, paid leave, or similar coverage

EDD public guidance says UI and ETT are employer-paid.

  • EDD public guidance says UI and ETT are employer-paid.
  • SDI and PIT are withheld from employee wages.

4. Exemption certificate if applicable

This combo did not identify a general California CE-200-style exemption certificate for a standard small Uber driving business with employees.

  • This combo did not identify a general California CE-200-style exemption certificate for a standard small Uber driving business with employees.
  • Mark any claimed exemption branch unverified unless the fact pattern depends on a specific statutory exception.

Insurance reality

Your personal auto policy covers you while you are offline.

  • Your personal auto policy covers you while you are offline.
  • CPUC rules and Uber's public insurance page show different coverage periods once the app is on and once a trip is accepted.
  • Uber's public page says car-damage coverage while en route or on trip is contingent on your own policy including comprehensive and collision coverage, with a public $2,500 deductible.
  • Uber's public page also says commercially licensed black-car, limousine, livery, taxi, and similar operators must carry their own commercial insurance.
  • Uber says many personal insurers offer rideshare or delivery endorsements and that these are not required to sign up, but you should still confirm with your carrier before driving.
Stay compliant Ongoing compliance calendar Keep the recurring compliance checks and live-operating routine visible after launch. Everyone 5 groups

Before first paid trip

  • Finish entity or DBA setup.
  • Get the EIN if applicable.
  • Open the bank account.
  • Close the California tax and recordkeeping branch that actually applies.
  • Check local city and home-based-business rules.
  • Complete Uber verification, California training, screening, and inspection.

Before first LAX pickup

  • Pass the LAX quiz.
  • Get the airport permit and placard.
  • Learn the current assignment-area, queue, and LAX-it pickup rules.

Monthly

  • Reconcile payouts, fees, tolls, and promotions.
  • Review tax reserves.
  • Review margins after fuel, maintenance, insurance, and depreciation.
  • Check account health and document-expiration dates.

Quarterly

  • Review whether federal and California estimated-tax payments are due.
  • Re-check whether your city, airport, or product mix has changed enough to trigger extra local research.

Annual or periodic

  • Renew license, registration, and insurance documents as needed.
  • Complete the California 19-point inspection every 12 months or 50,000 miles.
  • File the LLC maintenance and FTB branches if you use an LLC.
  • Renew the Los Angeles city branch if it applies.
  • Re-check personal and platform insurance terms before scaling.
Avoid these Common mistakes These are the repeated beginner errors called out in the research pack. Everyone 8 mistakes

Common Mistakes New Operators Make

  • Paying for a vehicle before checking the live eligible-vehicle list
  • Assuming Uber's insurance replaces personal insurance in every period
  • Ignoring city tax or home-business rules because "Uber handles it"
  • Mixing personal and business money
  • Skipping tax reserves and estimated-tax planning
  • Treating LAX like an ordinary pickup zone
  • Treating one public Uber page as final when other live Uber pages still conflict
  • Letting license, insurance, or inspection documents lapse

Practical first-launch recommendation

If you are testing casually with minimal legal complexity, sole proprietor can work.

If you intend to build a real long-term driving business, add employees later, or sign longer vehicle or contractor commitments, single-member LLC is usually the better long-term path.

Full appendix Full official source directory Every official source row from the research pack, kept in its full table structure. Everyone 41 rows

Source group

Statewide Start

California GO-Biz

State start-here page

Form / portal Start-up resource page
Fee None for the page
Timing First planning step
Who needs it Everyone

Public page says California businesses often need entity, tax, employer, and local-permit review.

Open official link

CalGold

State business portal

Form / portal Permit and license lookup portal
Fee None for the portal
Timing Before local setup
Who needs it Everyone

State-run lookup for city and county permit questions.

Open official link

California GO-Biz / CalOSBA

State small-business support hub

Form / portal Support-resource page
Fee None for the page
Timing Optional early planning
Who needs it New California businesses

Useful statewide support hub.

Open official link

Source group

Entity Choice and Formation

California Secretary of State

Compare business types

Form / portal Guidance page
Fee None for the page
Timing First decision
Who needs it Everyone

Public guidance distinguishes sole proprietorships from LLCs and confirms the county FBN branch.

Open official link

California Secretary of State

Formation hub

Form / portal Forms and fees hub
Fee None for the page
Timing Before launch
Who needs it single-member LLC founders

Public SOS page lists LLC filing options, fees, and Statement of Information timing.

Open official link

California Secretary of State

Default entity formation filing

Form / portal Articles of Organization [LLC-1]
Fee $70
Timing At formation
Who needs it single-member LLC founders

Main California LLC formation filing.

Open official link

California Secretary of State

Immediate post-filing requirement

Form / portal Statement of Information [LLC-12]
Fee $20
Timing Within 90 days of registration
Who needs it single-member LLC founders

Public SOS guidance says the initial filing is due within 90 days.

Open official link

California Secretary of State

Ongoing entity maintenance

Form / portal LLC-12 / Statement of No Change when eligible
Fee $20
Timing Every 2 years after the initial filing
Who needs it single-member LLC founders

Missing the filing can lead to penalties and suspension or forfeiture.

Open official link

Source group

Sole Proprietor and Local Name Filings

California Secretary of State

Sole proprietor baseline

Form / portal Guidance page
Fee None for operating under your own name
Timing Before launch
Who needs it Sole proprietors

Public guidance says no SOS formation filing is used for a sole proprietor operating under the owner's own name.

Open official link

CalGold

County or local clerk lookup

Form / portal Local permit and agency lookup
Fee Varies by county or city
Timing Before DBA filing
Who needs it Sole proprietors or LLCs using a public trade name

California uses a county FBN branch rather than a statewide assumed-name filing.

Open official link

Source group

Federal and State Tax Setup

IRS

EIN overview and online application

Form / portal Online EIN application
Fee Free
Timing Early in setup
Who needs it LLCs and sole proprietors who want an EIN

Standard federal EIN path.

Open official link

IRS

EIN paper form

Form / portal Form SS-4
Fee Free
Timing If not applying online
Who needs it Founders using the paper method

Paper fallback for EIN applications.

Open official link

Franchise Tax Board

California gig-income baseline

Form / portal Guidance page
Fee None for the page
Timing Before launch and during tax season
Who needs it California gig workers

Public FTB page says gig income is generally taxable and says app-based transportation drivers are independent contractors for California tax purposes if specified conditions are met.

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Franchise Tax Board

Self-employed filing guidance

Form / portal Guidance page
Fee None for the page
Timing Before tax filing and quarterly planning
Who needs it Sole proprietors and independent contractors

Public FTB page says self-employed people may need quarterly estimated-tax payments and generally file on Form 540.

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California Department of Tax and Fee Administration

Service-work and seller-permit boundary

Form / portal Guidance page
Fee None for the page
Timing Before assuming CDTFA registration applies
Who needs it Service-based gig workers

Public CDTFA gig guide says sales and use tax generally does not apply when you provide a service rather than sell tangible goods.

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California Department of Tax and Fee Administration

Service-work and seller-permit boundary

Form / portal Guidance page
Fee None for the page
Timing Before assuming a seller's-permit branch
Who needs it Home-based service providers

Public CDTFA page says there is no sale under California sales-tax law when no merchandise is transferred.

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IRS

Federal recordkeeping and estimated-tax guidance

Form / portal Guidance hub
Fee None for the page
Timing Ongoing
Who needs it Independent contractors and sole proprietors

Federal hub for estimated taxes, recordkeeping, and self-employment tax.

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Source group

Entity Tax Maintenance

California Franchise Tax Board

Entity tax treatment

Form / portal Guidance page
Fee None for the page
Timing During planning and annually
Who needs it single-member LLC founders

Public FTB page says single-member LLCs still file Form 568 and are subject to annual tax and fee rules.

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California Franchise Tax Board

Recurring entity tax filing or fee

Form / portal FTB 3522, FTB 3536, and Form 568
Fee $800 annual tax, plus additional LLC fee if applicable
Timing Annual tax due by the 15th day of the 4th month; fee estimate by the 15th day of the 6th month
Who needs it single-member LLC founders

Public due-date table lists the annual-tax timing and related forms.

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Source group

Federal Reporting

FinCEN

BOI or other federal reporting status

Form / portal Status page
Fee None
Timing Check before relying
Who needs it Everyone forming an entity

Public FinCEN page says domestic U.S.-created entities are exempt as of the March 26, 2025 update.

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Source group

Employees, Payroll, and Insurance

California Employment Development Department

Employer registration

Form / portal e-Services for Business / DE 1 path
Fee None for registration
Timing Within 15 days after paying more than $100 in wages in a calendar quarter
Who needs it Businesses hiring employees

Public EDD page states the wage threshold and timing.

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California Department of Industrial Relations

Workers' compensation

Form / portal Insurance policy or approved self-insurance path
Fee Premium-based or varies
Timing Before or at hiring
Who needs it Most employers

Public DIR page says California employers must carry workers' compensation insurance even if they have only 1 employee.

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California Department of Industrial Relations

Employer readiness checklist

Form / portal Compliance guidance
Fee None for the page
Timing Before first employee starts work
Who needs it Employers

Useful state checklist for wage, notice, and workplace setup.

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Source group

Platform Setup

Uber

Driver requirements

Form / portal Signup entry page
Fee None for the page
Timing Before launch
Who needs it All new drivers

Public page reviewed on April 26, 2026 says new passenger drivers must meet the city's minimum age, have U.S. driving experience, use an eligible 4-door vehicle, and hold an in-state license.

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Uber

Required documents

Form / portal Document checklist
Fee None for the page
Timing During account setup
Who needs it All new drivers

Public page says drivers upload required documents to get the account set up.

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Uber Help / Uber Safety

Background screening

Form / portal Help and safety pages
Fee None for the page
Timing During onboarding and ongoing
Who needs it All new drivers

Public pages say drivers are screened before first trip and re-screened at least yearly. The public help pages reviewed on April 26, 2026 conflict on the exact California minimum age, so confirm it in the live signup flow.

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Uber

California regulatory training

Form / portal Training PDF
Fee None for the PDF
Timing Before providing trips in California
Who needs it California drivers

Search-visible public PDF says California drivers must complete regulatory training and that TNC vehicles must complete a 19-point inspection every 12 months or 50,000 miles.

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Uber Help

Driver-status and Proposition 22 benefits

Form / portal Help article
Fee None for the page
Timing Before launch and during annual re-checks
Who needs it California drivers

Public Uber page describes Proposition 22 benefits, but some public Uber figures checked on April 26, 2026 were not fully synced with California's public 2026 per-mile update.

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Source group

Fulfillment, Logistics, or Store Operations

Uber

Vehicle requirements

Form / portal Vehicle and local-requirements page
Fee None for the page
Timing Before paying for a vehicle or inspection
Who needs it Drivers using their own vehicle

Public page says vehicles must be 4-door, meet city age requirements, and cannot be salvaged, rebuilt, or commercially branded.

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Uber Help

Vehicle insurance document requirement

Form / portal Help article
Fee None for the page
Timing During setup and renewals
Who needs it Drivers using their own vehicle

Public help page says you must upload and maintain a valid vehicle-insurance document on the driver account.

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Uber Help

Instant payout option

Form / portal Help article
Fee Public help says a $1.25 fee applies per cash-out and at least $1 in earnings is required
Timing During payout setup
Who needs it Drivers wanting faster access to earnings

Public help page reviewed on April 26, 2026 says cash-out is available up to 6 times per day, but bank timing can still vary.

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Uber Help

Weekly payout guidance

Form / portal Help article
Fee None for the page
Timing During payout setup and troubleshooting
Who needs it Drivers using weekly payouts

Public help says weekly earnings are deposited on a weekly cycle and can reach the bank between Tuesday and Friday depending on timing and bank processing.

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Uber

Optional payout card

Form / portal Product page
Fee No public enrollment fee identified on the reviewed page
Timing Optional
Who needs it Drivers who want auto-payout and card features

Public page reviewed on April 26, 2026 shows the Uber Pro Card is powered by Branch; do not assume it is required for all drivers.

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Uber

Airport operations

Form / portal Airport-specific driver page
Fee No public permit fee identified on the reviewed page
Timing Before taking LAX trips
Who needs it Drivers planning LAX pickups

Public page says drivers must pass the LAX quiz, display the airport placard and trade dress, stay in the assignment area, and pick up at LAX-it.

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Source group

Insurance Checkpoint

Uber

Platform insurance coverage

Form / portal Public insurance page
Fee Premium varies for the personal policy; no public platform enrollment fee
Timing Before launch and before changing service type
Who needs it All drivers

Public page says personal auto insurance covers you offline, Uber maintains commercial insurance while you drive on-platform, and commercially licensed black-car or taxi operators must have their own commercial insurance.

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California Public Utilities Commission

State TNC insurance requirements

Form / portal Guidance page
Fee None for the page
Timing Before launch and during insurance disputes
Who needs it California TNC drivers

Public CPUC page lists Period 1 minimums of $50,000 per person, $100,000 per incident, and $30,000 property damage, plus $1,000,000 for periods 2 and 3 and $1,000,000 UM/UIM in period 3.

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Source group

Los Angeles Branch

Los Angeles Office of Finance

City rideshare-tax warning

Form / portal Guidance page
Fee None for the page
Timing If you reside in Los Angeles and drove in the prior year
Who needs it Los Angeles resident rideshare drivers

Public city FAQ says rideshare drivers register and pay taxes only in the city where they reside, and only if they drove more than 30 days in the prior calendar year.

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Los Angeles Office of Finance

City filing information

Form / portal Business Tax Registration Certificate registration flow
Fee Varies by classification
Timing When city registration is required
Who needs it Los Angeles resident rideshare drivers who meet the threshold

Main city registration page if the rideshare-driver FAQ says the city branch applies.

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LA Business Navigator

Home-based business limits

Form / portal Guidance page
Fee None for the page
Timing Before using a residence as the business base
Who needs it Home-based operators in Los Angeles

Public page says home-based businesses work best without many deliveries or customers, limits outside visibility, allows only one nonresident employee, and allows only two deliveries or pickups per day.

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Los Angeles County Registrar-Recorder/County Clerk

County FBN filing requirements

Form / portal County FBN branch
Fee $26 first filing for one name and one registrant, plus county add-on fees
Timing Before using the public business name
Who needs it Los Angeles County businesses using a DBA

Public county rules require a notarized affidavit of identity and newspaper publication beginning within 30 days after filing.

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Los Angeles World Airports

Airport pickup geography

Form / portal Airport ground-transport page
Fee None for the page
Timing Before doing LAX pickups
Who needs it Drivers planning LAX pickups

Official LAX page explains that arriving rideshare pickups occur at LAX-it.

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