When beginning a business, you must decide which form of business entity to establish. Your form of business determines the amount of paperwork you have to file, your personal liability regarding investments into your business, and the taxes you have to pay.
Defining a Business
This section highlights the principal differences between format and registration requirements in California of the following types of business entities:
The California Taxes Information Center provides information on the types of business entities and the associated business taxes, accessible at: http://www.taxes.ca.gov/Income_Tax/incbus.shtml