1. Starting Your Own TEW Business: Actual Steps and Advice
Lynne Wilkins
Community English Center
10/20/17 CATESOL Santa Clara

2. Start Up Decisions and Expenses Needed
Name
Attorney for LLC $800
Annual CA Franchise tax $800
Local business license $100 + $10 per employee
Commercial bank account/checks
Business Cards (full color) 1000/$85
Stationary and envelopes (full color) 1000/$400
Web page $1500
Web page domain and hosting year/$100
Google for and drive year/$120
Office Rent
Phone/internet/wifi/utilities
Printer/copier/scanner/ink cartridges
Office Supplies
Training supplies (portable white boards, flip charts, binders)
Technology supplies (laptops, Chromebooks, USB drives) $1500- $5000
Commercial Liability Insurance year/$1200
Quickbooks year/$200
CPA/bookkeeper/payroll service
2-4 months of employee payroll $10,000
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3. Quick Reference Websites
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4. Checklist of Requirements for Nearly All New Businesses
Go to the Cal Gold website, calgold.ca.gov, for more detail, phone numbers and website addresses to address many of the items below.
Obtain city, state business license(s), if required. (See
Determine whether any type of local, state or federal permit or license is required (all three, for example, for a microbrewery).
Check on local zoning ordinances, regulations, and other land use restrictions for a homebased or an out of home business.
File with the county register of deeds an assumed name certificate. Publish a fictitious business name statement 3 times if the business operates under a fictitious name, and then file an affidavit of publication with the county clerk, if required.
Obtain name trademark, copyrights or patents, as needed, through the US Patent and Trademark Office (USPTO.gov).
Apply for sales and use tax seller’s permit if you will sell tangible personal property (products rather than services), from the CA Board of Equalization.
File sales and use tax returns, if you must collect sales or use tax (see above)
Locate a good insurance agent or retain and meet with an insurance consultant regarding fire, accident, liability, theft, and other types of commercial insurance. Then obtain the necessary insurance coverage
Set up a bookkeeping and record keeping for keeping track of income and expenses, tax filings, employee records, etc. You may need to meet with a bookkeeper or accountant to get this going.
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5. Community English Center 510-461-4982; http://communityenglishcenter
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6. Community English Center 510-461-4982; http://communityenglishcenter
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7. Community English Center 510-461-4982; http://communityenglishcenter
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8. Method 1 Purchasing a Domain Through Google
Visit the Google Domains website. ...
Consider creating a dedicated Google account. ...
Search for the domain you want to purchase. ...
Add the domain to your cart if you want it. ...
Enter your information. ...
Pay for your domain. ...
Setup your website.
How to Register a Domain Name With Google (with Pictures)
Search for: How do I register a domain name with Google?
How do you get a domain name for free?
What is G Suite domain?
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9. Subject: Follow up from Blair @ Contra Costa SBDC
Attachments:                 LLC All Taxes Paid Guide.docx; Checklist for New Businesses.doc;
Create an Online Marketing Plan that Will Grow Your Business.docx;
Long Guide PPC How Why Maximizing Patel.docx; Maximize Your FB Page Patel.docx;
Linked In Ads Start to Finish Guide.docx; SBA Articles on Government Contracting and Links.docx; Small Business, Minority, Women, Veteran Owned Certification.docx
Lynne
It was good to talk to you about your business.  I look forward to working with you.
Here are a few things I promised to send:
A guide on LLC taxes
A to do list for new businesses
A social media planning document.  Do it and we will discuss.
A guide to Google Ads, and one for Facebook
A guide to Linked In ads
I think you might be able to get business from the federal and state governments.  I'm sending an article on woman owned and small business certifications that comes from the SBA website.  They have a lot more on how to do business with the Feds to explore and learn more about.
Let me know when you want to chat next and send me a list of issues or questions we need to address.
Best
Blair
Blair Abee, Business Advisor Contra Costa Small Business Development Center 300 Ellinwood Way, Suite 300, Pleasant Hill, CA 94523  (O), 
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10. Be prepared to make estimated income tax payments almost immediately after starting business or incorporating.
Decide which organizational format you intend to operate under. Check with an attorney or accountant to help with your decision making.
For a sole proprietorship, report any self-employment income on Schedule SE of federal Form 1040, and report income or loss on Schedule C of Form 1040.
A partnership files Form 1065 reporting partnership income. Each partner reports his or her share of self-employment income on Schedule SE of and income or loss from partnership operations on Schedule E of Form 1040.
For a limited partnership, file a Certificate of Limited Partnership with the Ca. Secretary of State and copies in counties where the partnership has places of business or real estate (in most states).
For a Limited Liability Corporation file LLC documents with the Ca. Secretary of State. The form is on their website. Develop, and keep a filed copy of your Member Agreement if you have partners in the business. You must file FTB form 568 for 2017 and each year thereafter.
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From my CPA:
The filing deadline is March 15, 2018 for 2017, and same date for each ensuing year. The FTB form requires $800 minimum tax paid by 4/15 each year (4/15/18 for tax year 2018).
You should paid $800 for 2017 on FTB Form 3522 immediately.  See ftb.ca.gov to get the form, fill it out, and mailing instructions. The $800 min tax is in addition to any fee based on gross receipts. The gross receipts does not take deductions into account.
The other schedule for LLC fees is based on gross receipts.  If you have gross receipts less than $250,000 for the calendar year the fee is zero. Between $250k and $500k, the fee is $900.  The fee is higher above $500k, based on the chart FTB makes available.  See FTB form 568 instructions on FTB website.
All of these taxes and fees are in addition to individual income taxes due on the business.  The business will report its income and deductions on Form 1040 Schedule C (filed as part of your individual return).  By attribution, the Schedule C net will be included in your individual California return as well.
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11. For a corporation, file articles of incorporation with the Ca Secretary of State, adopt bylaws, and observe necessary corporate formalities. File federal income tax return Form 1120, form 1120—S for an S corporation. If property is transferred to the corporation tax-free under Internal Revenue Code Section 351, report required information relating to the transfer on the corporation’s income tax return for that year.
For a corporation or a partnership, apply for a federal employer identification number on Form ss-4, even if the business has no employees.
File annual tax information returns, Form 1096 and the Form 1099 series, for payments of $600 or more for items such as rent, interest, and compensation for services, and send 1099’s to the payees.
Also, report any cash payments or cash equivalents of more than $10,000 that you receive to the IRS within 15 days. Such filing may have to be done on computer-readable magnetic media.
If your business is a corporation, be sure to obtain an adequate supply of federal tax deposit coupons in time to make your estimated tax payments.
The above requirements apply to most businesses, whether they have employees or not. There are additional requirements for businesses that do have employees, which are not covered here. A good place to start is to go to the calgold.ca.gov web site and to get the excellent booklet the State puts out on being an employer:
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