This guide provides California-specific tax information for photography LLCs in 2026. Understanding your tax obligations, available deductions, and common pitfalls will help you maximize profitability. Lovie can help automate these complexities and ensure compliance, letting you focus on your art.
As a single-member photography LLC in California, your default tax structure is a pass-through entity, meaning profits are taxed at the individual level. You'll pay self-employment tax on your earnings. Alternatively, you can elect to be taxed as an S-Corp, potentially reducing your self-employment tax burden. California also mandates an $800 annual franchise tax, regardless of profitability.
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