How to Convert Your Mobile Developer LLC to C-Corp in California (2026)

As your mobile app development business grows in California, transitioning from an LLC to a C-Corp might become necessary. This guide outlines the key considerations and steps for converting your mobile developer LLC to a C-Corp in California in 2026, ensuring you're well-prepared for the shift. Let Lovie handle the complexities so you can focus on building amazing apps.

When to Convert

Conversion Steps

  1. Board Approval and Plan of Conversion: The LLC members must approve the conversion and create a detailed plan outlining the process, including asset transfer and equity allocation in the new C-Corp.
  2. Name Availability Check: Ensure your desired C-Corp name is available in California by checking with the Secretary of State's website.
  3. File Articles of Incorporation: File the Articles of Incorporation with the California Secretary of State, officially creating the C-Corp. This includes details like the corporate name, registered agent, and authorized shares.
  4. File Conversion Documents: File the required conversion paperwork with the California Secretary of State to formally document the change from LLC to C-Corp. This might include a Certificate of Conversion.
  5. Obtain an EIN: Apply for a new Employer Identification Number (EIN) from the IRS for your C-Corp. This is necessary for tax purposes and to open a corporate bank account.
  6. Transfer Assets and Liabilities: Transfer all assets and liabilities from the LLC to the C-Corp, including bank accounts, intellectual property (app source code), and contracts.
  7. Update Licenses and Permits: Update all relevant licenses and permits to reflect the new C-Corp entity name and EIN. This is crucial for remaining compliant with California regulations.

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