> You should consider an S Corp instead of an LLC. In California, you have to pay an $800 franchise fee every year. It's significantly cheaper for an S Corp and any revenue can be passed to your personal income tax.

A California S Corp pays a 1.5% franchise tax on income with an $800 minimum. There is no income level at which the S Corp franchise tax is less than the combination of the LLC tax of $800 + the income-dependent LLC fee.

http://www.nolo.com/legal-encyclopedia/california-state-busi...