California Form ARTS-PC is the Articles of Incorporation of a Professional Corporation that licensed professionals file with the California Secretary of State to legally create a professional corporation under the Moscone-Knox Professional Corporation Act. Doctors, lawyers, dentists, accountants, marriage and family therapists, optometrists, and other licensed professionals must use ARTS-PC instead of the standard ARTS-GS form because their practice is regulated by a state licensing board.
Filing the wrong form, leaving a field blank, or using a corporate name your licensing board does not allow can trigger rejection, lost filing fees, and weeks of delay before you can legally bill clients or patients. The California Secretary of State processes more than 250,000 business entity filings every year, and rejection rates for professional corporation filings hover around 20% because of name and purpose-statement errors that this guide will help you avoid by walking through every box on the current ARTS-PC form (Rev. 03/2014, still the active version) line by line.
- 📋 What ARTS-PC is, who must file it, and how it differs from ARTS-GS
- ✍️ Exactly what to write in every box, with italicized sample entries
- 👩⚕️ Three full filled-out examples (solo attorney, two-doctor medical, MFT)
- 💸 Every filing channel, fee, and processing time available in 2026
- ⚠️ The 10 most common mistakes that get ARTS-PC filings rejected
What Form ARTS-PC Is and Who Must File It
Form ARTS-PC is the official one-page document the California Secretary of State requires to incorporate a professional corporation in California. It creates a separate legal entity that can hold contracts, employ staff, open bank accounts, and limit personal liability for non-malpractice debts. Without a filed and stamped ARTS-PC, your “corporation” does not legally exist and any contracts you sign in its name can be voided.
You must file ARTS-PC, not the general ARTS-GS form, if your business will provide services in any profession listed under the Moscone-Knox Professional Corporation Act, Corporations Code §§ 13400–13410. That list includes physicians, surgeons, dentists, attorneys, certified public accountants, architects, marriage and family therapists, licensed clinical social workers, optometrists, podiatrists, chiropractors, psychologists, nurses, physical therapists, acupuncturists, pharmacists, veterinarians, court reporters, and several others. Each profession is governed by its own board within the Department of Consumer Affairs, which sets naming and shareholder rules that override generic corporate law.
You should not file ARTS-PC if your service is not on the licensed-profession list, because you would be paying $100 to create a more restrictive entity than you need. Investors, holding companies, and consultancies that do not require a state license should file the standard ARTS-GS form instead. Real estate brokers and contractors are also generally excluded because the Real Estate Commissioner and Contractors State License Board do not authorize professional corporations under Moscone-Knox.
The agency that controls your license still has the final word. The State Bar of California certifies law corporations, the Medical Board of California issues fictitious name permits to medical corporations, and the Board of Behavioral Sciences registers MFT and LCSW corporations. Filing ARTS-PC is step one; board registration is step two.
Before You Start: Documents and Information You Need
Gathering everything before you open the form prevents the most common rejection: starting fresh because you discovered halfway through that your agent for service does not have a California street address. The Secretary of State’s Corporate Filing Tips page confirms that incomplete or inconsistent fields cause most rejections, not legal defects.
Pull these items together first:
- Your professional license number and active status confirmation. The Secretary of State does not check this, but your licensing board will refuse to register the corporation if your license is inactive or suspended, leaving you with a shell corporation that cannot legally practice.
- Proposed corporate name with required board-mandated wording. Each profession requires specific words. A law corporation must include “Law Corporation,” “Professional Corporation,” “Prof. Corp.,” “P.C.,” or “A.P.C.”; a medical corporation typically uses a surname plus “Medical Corporation”; missing the magic words triggers automatic rejection.
- Two backup names. bizfile Online checks name availability against existing California entities in real time, and a clash will stop you cold without alternatives ready.
- California street address for the corporation. Item 2a cannot be a P.O. Box or “in care of” entry, so a virtual mailbox without a real suite number will be kicked back.
- Agent for service of process information. Either an individual California resident’s full name and street address, or the exact registered name of a 1505 corporate agent already on file with the Secretary of State.
- Number of authorized shares. Most small PCs authorize between 1,000 and 100,000 shares; entering zero or leaving it blank is an automatic rejection.
- Incorporator’s full legal name and signature. The incorporator does not have to be a licensed professional, but they must be a real person who signs the document.
- Payment method. A check or money order payable to “Secretary of State” for paper filing, or a credit/debit card for bizfile Online submissions.
- EIN application plan. You will apply for the federal Employer Identification Number through the IRS EIN portal immediately after filing, so have the responsible party’s SSN or ITIN ready.
- Calendar reminder for the Statement of Information. Form SI-550 is due within 90 days of filing ARTS-PC, with a $25 fee, and a missed deadline triggers a $250 penalty under Corporations Code § 1502.
Where to Get the Form and How to Access It
The only authoritative copy of ARTS-PC lives on the Secretary of State’s forms page, which links to the fillable PDF version. Avoid third-party sites that host outdated revisions, because the Secretary of State will reject any version that does not match the current Rev. 03/2014 layout. Always confirm the revision date in the bottom-left corner before typing anything.
You can also fill out ARTS-PC directly inside bizfile Online, the Secretary of State’s electronic filing portal. The portal walks you through each field as a web form, validates entries in real time, and returns a stamped, conformed copy in 1–3 business days for most filings. This is the fastest and most error-resistant route, and it is how the Secretary of State publicly recommends filing.
If you prefer paper, download the PDF, type into the form on your computer (do not handwrite — the scanning system rejects illegible entries), print it, sign in blue or black ink, and mail or drop it off. Faxed and emailed copies are not accepted for ARTS-PC. The Secretary of State does not accept the form through any portal other than bizfile Online.
For accessibility, the Secretary of State’s contact center at (916) 657-5448 can mail you a paper copy if you cannot download one. Public libraries across California also keep printed packets, especially in courthouses with self-help centers.
Step-by-Step: How to Fill Out ARTS-PC Line by Line
The form has six numbered items on a single page. Each item below gets its own walkthrough with what it asks, how to answer it, a sample entry, an edge case, the most common mistake, and a misconception filers carry into the box. Follow the order printed on the form because the Secretary of State scans top-to-bottom and rejects forms with skipped or out-of-order entries.
Item 1: Corporate Name
What it asks in plain English. The Secretary of State wants the exact legal name of your new corporation, spelled and punctuated the way it will appear on every contract, lease, and bank document for the life of the entity.
How to answer it. Type the full name in all caps or title case, including the punctuation and corporate suffix your licensing board requires. Do not add a comma before “Inc.” unless your board specifies it. Run the name through the bizfile name search tool before typing it in to confirm it is available and follows the name availability rules.
A specific example answer. Maria Lopez, an attorney forming a solo law practice, writes MARIA LOPEZ, A PROFESSIONAL LAW CORPORATION in Item 1.
A nuance or edge case. If two surnamed shareholders form a medical corporation, the Medical Board of California requires both surnames or a fictitious name permit; “Smith and Patel Medical Corporation” works, but “Bay Area Wellness” requires a separate FNP filing.
A common mistake on this field and its direct consequence. Filers often forget the profession-specific magic words, writing “Lopez Legal Services, Inc.” instead of “A Professional Law Corporation”; the Secretary of State accepts the filing, but the State Bar Law Corporations Unit refuses to issue a Certificate of Registration, so the lawyer cannot practice through the entity and must amend the articles for $30 plus delay.
A misconception people hold about this field. Many filers think the Secretary of State’s name approval means the licensing board will also approve it, but the two reviews are independent — the SOS only checks for duplicate California entity names, not professional naming compliance.
Item 2a: Initial Street Address of Corporation
What it asks in plain English. This is the physical street location where the corporation operates or maintains its principal office, not where mail goes.
How to answer it. Enter the full street number, street name, suite or unit number, city (no abbreviations like “L.A.”), the two-letter state code, and the five- or nine-digit ZIP code. The address can be in any state, but it must be a real street address, not a P.O. Box or “c/o” line.
A specific example answer. Dr. James Chen enters 2200 POWELL STREET, SUITE 700, EMERYVILLE, CA 94608 as the initial street address for his medical corporation.
A nuance or edge case. Home-based professionals can use their residence, but that address becomes a public record searchable on bizfile Online; many filers rent a coworking suite specifically to avoid publishing their home address.
A common mistake on this field and its direct consequence. Writing “P.O. Box 123” or “c/o Aunt Carol” in Item 2a triggers an automatic rejection letter, and the $100 filing fee is held while you resubmit, costing roughly two extra weeks.
A misconception people hold about this field. Filers often believe the address must be in California; it does not, but most boards require a California practice location for licensure, so out-of-state addresses can complicate board registration even when the SOS accepts them.
Item 2b: Initial Mailing Address of Corporation
What it asks in plain English. Where the Secretary of State and other agencies should send paper mail if it is different from the physical office.
How to answer it. Leave it blank if mail goes to the same address as Item 2a. Otherwise, enter a full mailing address — this one can be a P.O. Box because it is for correspondence only.
A specific example answer. Therapist Aisha Brown lists P.O. BOX 4421, OAKLAND, CA 94614 in Item 2b because her office address in 2a is a shared therapy suite that does not reliably receive mail.
A nuance or edge case. A virtual mailbox provider counts as a mailing address only if you have signed USPS Form 1583 authorizing them to receive mail on your behalf, otherwise the FTB and IRS may flag the entity.
A common mistake on this field and its direct consequence. Repeating the Item 2a address verbatim in Item 2b is harmless but unnecessary; leaving 2b blank when mail truly goes elsewhere causes lost franchise tax and licensing notices, which can lead to suspension under Revenue and Taxation Code § 23301.
A misconception people hold about this field. Filers think the mailing address can be in any country; the Secretary of State accepts foreign mailing addresses, but the Franchise Tax Board and IRS systems often reject non-US ZIPs, creating downstream tax-notice problems.
Item 3a and 3b: Individual Agent for Service of Process
What it asks in plain English. The name and California street address of a real human being who agrees to receive lawsuits and government notices for the corporation.
How to answer it. Enter the agent’s first name, middle name (or initial), last name, and any suffix in 3a, then a full California street address — no P.O. Boxes — in 3b. The agent must be at least 18 and physically present in California during normal business hours.
A specific example answer. Maria Lopez names herself as agent and writes MARIA LOPEZ in 3a and 1500 K STREET, SUITE 200, SACRAMENTO, CA 95814 in 3b.
A nuance or edge case. If the agent moves, the corporation must file a Statement of Information amendment within a reasonable time; failing to do so means lawsuits served at the old address are still valid, and default judgments can be entered against you without notice.
A common mistake on this field and its direct consequence. Naming a friend or relative who later becomes unreachable means service of process is still legally effective at the listed address, so you can lose a lawsuit by default simply because nobody received the summons.
A misconception people hold about this field. Many filers think they cannot be their own agent, but California allows it; the trade-off is that your home or office address becomes a permanent public record.
Item 3c: Registered Corporate Agent
What it asks in plain English. If you hire a commercial registered agent service instead of using an individual, this is where you list the company’s exact registered name.
How to answer it. Enter the precise legal name of a corporation already registered as a 1505 agent on the Secretary of State’s list of registered corporate agents. Do not add an address; the SOS already has it on file. Skip 3a and 3b entirely.
A specific example answer. Dr. James Chen writes CORPORATION SERVICE COMPANY WHICH WILL DO BUSINESS IN CALIFORNIA AS CSC – LAWYERS INCORPORATING SERVICE in Item 3c.
A nuance or edge case. If the agent company you want to hire is not on the 1505 list, you cannot use it — only companies that have filed their own Form 1505 qualify.
A common mistake on this field and its direct consequence. Filing both 3a/3b and 3c triggers rejection because the Secretary of State cannot determine which agent is real, and your $100 fee sits in limbo while you resubmit.
A misconception people hold about this field. Filers think any LLC offering “registered agent service” qualifies; only entities on the official 1505 list do, and using an unregistered service voids your service of process designation.
Item 4: Shares
What it asks in plain English. The maximum number of shares of stock the corporation can ever issue without amending its articles.
How to answer it. Pick a whole number greater than zero. Most solo professional corporations authorize 1,000–10,000 shares; multi-shareholder PCs often authorize 100,000 to leave room for buy-ins. Write the number with no commas in the box.
A specific example answer. Aisha Brown’s MFT corporation authorizes 10000 shares as a clean round number for future use.
A nuance or edge case. Before issuing actual shares, you must comply with the California Corporate Securities Law of 1968 administered by the Department of Financial Protection and Innovation, usually by filing a Section 25102(f) notice within 15 days of issuance.
A common mistake on this field and its direct consequence. Entering “0” or leaving the box blank is an automatic rejection because Corporations Code § 202 requires a positive authorized share count.
A misconception people hold about this field. Filers think more shares mean more taxes, but California’s $800 minimum franchise tax is a flat fee unrelated to authorized shares, so authorizing 100,000 costs the same as authorizing 100.
Item 5: Purpose Statement
What it asks in plain English. The single profession the corporation will practice, written into a fixed sentence the form provides.
How to answer it. Write the exact name of the profession your license authorizes — “law,” “medicine,” “dentistry,” “marriage and family therapy,” “accountancy,” “psychology,” and so on — in the blank between “engage in the profession of” and “and any other lawful activities.” Do not list more than one profession.
A specific example answer. Dr. James Chen writes medicine so the sentence reads “The purpose of the corporation is to engage in the profession of medicine…”
A nuance or edge case. A few statutes allow combined practices — for example, Business and Professions Code § 13401.5 lets medical corporations include physician assistants and registered nurses as minority shareholders, but the Item 5 purpose still names only one profession.
A common mistake on this field and its direct consequence. Writing two professions (“medicine and acupuncture”) triggers rejection because Moscone-Knox requires single-profession PCs, and the filer must restart with two separate corporations or pick the dominant license.
A misconception people hold about this field. Filers think they can practice “any business” because the form says “and any other lawful activities,” but courts have read that phrase narrowly under People v. Cole — non-professional revenue streams must be genuinely incidental to the licensed practice.
Item 6: Incorporator Signature
What it asks in plain English. The handwritten or e-signature of the person who is forming the corporation, certifying the articles are true.
How to answer it. Sign on the signature line and print your full legal name underneath. Do not add a title like “President” or “Esq.” — the form expressly forbids it. If multiple incorporators sign, attach an extra letter-sized page with each signature.
A specific example answer. Maria Lopez signs her name and prints MARIA LOPEZ directly below the signature line, leaving the title space blank.
A nuance or edge case. The incorporator does not have to be a shareholder, officer, or licensed professional; many attorneys sign as incorporator for clients to keep client names off the public filing.
A common mistake on this field and its direct consequence. Adding “President” or “Esq.” after the printed name causes rejection because the Secretary of State reads the title as inconsistent with the incorporator’s role, even though both are technically accurate.
A misconception people hold about this field. Filers think a notary is required; ARTS-PC does not need notarization, and adding a notary block can confuse the scanner.
Three Filled-Out Examples Using Real Scenarios
The three scenarios below cover the highest-volume ARTS-PC fact patterns: a solo attorney, a two-physician medical corporation, and a marriage and family therapist forming a single-owner PC. Each table shows what the filer enters in the major sections of the form.
Scenario 1: Maria Lopez, Solo Attorney Forming a Law Corporation
| Form Section | What Maria Enters |
|---|---|
| Item 1: Corporate Name | MARIA LOPEZ, A PROFESSIONAL LAW CORPORATION |
| Item 2a: Street Address | 1500 K STREET, SUITE 200, SACRAMENTO, CA 95814 |
| Item 2b: Mailing Address | (left blank — same as 2a) |
| Item 3a: Agent Name | MARIA LOPEZ |
| Item 3b: Agent Address | 1500 K STREET, SUITE 200, SACRAMENTO, CA 95814 |
| Item 3c: Corporate Agent | (left blank) |
| Item 4: Shares Authorized | 1000 |
| Item 5: Purpose | law |
| Item 6: Incorporator Signature | Maria signs and prints MARIA LOPEZ |
After filing, Maria registers the corporation with the State Bar Law Corporations Unit using Form LC-1 and pays a $200 application fee plus the annual $75 renewal.
Scenario 2: Drs. James Chen and Priya Patel, Two-Physician Medical Corporation
| Form Section | What the Doctors Enter |
|---|---|
| Item 1: Corporate Name | CHEN AND PATEL MEDICAL CORPORATION |
| Item 2a: Street Address | 2200 POWELL STREET, SUITE 700, EMERYVILLE, CA 94608 |
| Item 2b: Mailing Address | P.O. BOX 9912, EMERYVILLE, CA 94608 |
| Item 3a: Agent Name | (left blank) |
| Item 3b: Agent Address | (left blank) |
| Item 3c: Corporate Agent | CSC – LAWYERS INCORPORATING SERVICE |
| Item 4: Shares Authorized | 100000 |
| Item 5: Purpose | medicine |
| Item 6: Incorporator Signature | James signs and prints JAMES W. CHEN |
The doctors then register with the Medical Board of California only if they later use a fictitious name, file the Section 25102(f) notice within 15 days of issuing shares, and elect S-corp status using IRS Form 2553 within 75 days.
Scenario 3: Aisha Brown, Marriage and Family Therapist Forming an MFT PC
| Form Section | What Aisha Enters |
|---|---|
| Item 1: Corporate Name | AISHA BROWN MARRIAGE AND FAMILY THERAPY CORPORATION |
| Item 2a: Street Address | 350 GRAND AVENUE, SUITE 12, OAKLAND, CA 94610 |
| Item 2b: Mailing Address | P.O. BOX 4421, OAKLAND, CA 94614 |
| Item 3a: Agent Name | AISHA M. BROWN |
| Item 3b: Agent Address | 350 GRAND AVENUE, SUITE 12, OAKLAND, CA 94610 |
| Item 3c: Corporate Agent | (left blank) |
| Item 4: Shares Authorized | 10000 |
| Item 5: Purpose | marriage and family therapy |
| Item 6: Incorporator Signature | Aisha signs and prints AISHA M. BROWN |
Aisha then registers her corporation with the Board of Behavioral Sciences within 30 days, pays the $150 registration fee, and files her first SI-550 within 90 days.
How to File the Completed Form
You have three legitimate channels: online through bizfile, by mail to Sacramento, or in person at the Sacramento public counter. Each channel has a different fee structure and processing time, and choosing the wrong one for your timeline is one of the costliest mistakes filers make.
Online via bizfile. Go to bizfile.sos.ca.gov, create an account, choose “Articles of Incorporation – CA Corporation – Professional,” and complete the web form that mirrors ARTS-PC. The fee is $100, paid by credit card, debit card, or ACH. Standard processing is typically 1–3 business days, and the system emails you the conformed, file-stamped articles as a PDF. Save that PDF as your proof of filing — it is the only stamped copy you receive.
By mail. Mail the signed paper form with a $100 check or money order payable to “Secretary of State” to: Secretary of State, Business Entities, P.O. Box 944260, Sacramento, CA 94244-2600. Standard mail processing currently runs 4–6 weeks, sometimes longer during peak season. For $350 extra, you can buy 24-hour expedited processing; for $750, same-day. Include a self-addressed stamped envelope to receive your free uncertified copy. A $5 certification fee buys a certified copy if you need one for your bank.
In person (drop-off). Take the form to 1500 11th Street, 3rd Floor, Sacramento, CA 95814 during business hours. There is a non-refundable $15 special handling fee on top of the $100 filing fee, payable by check or money order. Drop-off filings receive priority over mail filings but no longer guarantee same-day return without paying the expedite fee.
For all channels, your proof of filing is the file-stamped copy returned by the Secretary of State. Save it as a PDF, print two backups, and store one off-site, because banks, the IRS, and your licensing board will request it repeatedly during the first year of operations.
What Happens After You File
Within 1–6 weeks (depending on channel), the Secretary of State returns a file-stamped copy of your ARTS-PC and assigns the corporation a 7-digit entity number. That number is now your official California identifier and will appear on every state filing forever.
Within 90 days of the filing date, you must file Statement of Information Form SI-550 listing officers, directors, and the agent for service of process. The fee is $25, and missing the deadline triggers a $250 penalty under Corporations Code § 1502. After that, you file SI-550 every year on the anniversary month.
Your professional licensing board now needs its own registration. The State Bar issues a Certificate of Registration for law corporations, the Board of Behavioral Sciences registers therapy corporations, and the Dental Board of California registers dental corporations. Without that certificate, the corporation legally exists but cannot bill for professional services.
You also owe the Franchise Tax Board the $800 minimum annual franchise tax. The first-year tax is waived for corporations formed in 2026 only if Assembly Bill 85 relief still applies; otherwise, the $800 is due by the 15th day of the fourth month after filing. Apply for an EIN with the IRS the same week you file ARTS-PC so you can open a business bank account.
Mistakes to Avoid When Filling Out the Form
These are the field-level errors the Secretary of State’s filing tips page and licensing boards see most often. Each one costs time, money, or both.
- Using ARTS-GS instead of ARTS-PC. The general form omits the professional purpose language, so your licensing board will refuse registration and you will pay another $100 to redo it on the right form.
- Forgetting profession-specific name suffixes. Without “Law Corporation,” “Medical Corporation,” or the equivalent, your board denies its certificate and you cannot legally practice through the entity.
- Listing two professions in Item 5. Moscone-Knox requires single-profession PCs, and dual-profession purpose statements are rejected outright.
- Putting a P.O. Box in Item 2a or Item 3b. Both fields require a real street address, and a P.O. Box is grounds for automatic rejection.
- Leaving Item 4 blank or entering zero shares. California Corporations Code requires a positive authorized share count, so the form fails first-pass review.
- Filling out both individual and corporate agent fields. The Secretary of State cannot determine the real agent and rejects the filing.
- Using a registered agent company that is not on the 1505 list. The designation is void and lawsuits can be served improperly, exposing you to default judgments.
- Adding a title like “President” or “Esq.” to the incorporator signature line. The form expressly forbids titles, and the rejection letter cites this specific defect.
- Handwriting illegibly on the paper form. The Secretary of State scans submissions, and unreadable handwriting triggers rejection even if the substance is correct.
- Skipping the Statement of Information. Filing ARTS-PC without filing SI-550 within 90 days triggers a $250 penalty and risks suspension of corporate powers.
- Forgetting Section 25102(f) notice after issuing shares. Issuing shares without filing the DFPI 25102(f) notice within 15 days violates securities law and can void the issuance.
Do’s and Don’ts
These quick rules summarize the behavior that keeps ARTS-PC filings clean.
Do’s
- Do confirm your profession is on the Department of Consumer Affairs entity list before you start, because non-listed professions cannot use ARTS-PC at all.
- Do run your proposed name through the bizfile name search before typing it in, since duplicate names cause instant rejection.
- Do file through bizfile Online when speed matters, because the 1–3 business day turnaround beats mail by weeks.
- Do save the file-stamped PDF in two places, since banks and licensing boards will ask for it repeatedly.
- Do calendar the SI-550 90-day deadline the moment you file, because that single follow-up filing trips up most first-time filers.
- Do apply for an EIN the same day you file ARTS-PC, since you need it to open a corporate bank account and elect S-corp status.
Don’ts
- Don’t mix two professions into one corporation, because Moscone-Knox forbids it and the rejection wastes your $100 fee.
- Don’t use a P.O. Box in any street-address field, since the Secretary of State scans for “P.O.” and “Box” and rejects automatically.
- Don’t forget the Department of Financial Protection and Innovation’s 25102(f) filing after issuing shares, because securities violations create personal liability.
- Don’t list yourself as agent if you travel often, because missed service of process means default judgments.
- Don’t add a notary block to Item 6, since notarization is unnecessary and confuses the scanner.
- Don’t assume the Secretary of State’s name approval means the licensing board will accept it, because the two reviews are independent.
Pros and Cons of Filing on Your Own vs. With Help
Most licensed professionals can file ARTS-PC pro se in under an hour, but the cost of a mistake makes professional help worth considering for complex situations.
Pros of filing pro se
- Saves $300–$1,500 in attorney or formation-service fees because the form itself is short.
- Forces you to learn your licensing board’s rules, which you will need anyway for ongoing compliance.
- Lets you file the same day through bizfile Online, without waiting for an attorney’s calendar.
- Keeps you in direct control of every entry, since errors can be fixed quickly when you know the form.
- Builds a working relationship with bizfile that will speed every future filing, like SI-550 amendments.
Cons of filing pro se
- Easy to miss profession-specific naming rules that an experienced corporate attorney spots in seconds.
- No advice on share structure, S-corp election timing, or buy-sell agreements that matter for multi-shareholder PCs.
- No bundled SI-550, EIN, or 25102(f) reminders, so you carry the calendar risk yourself.
- Mistakes still cost the $100 filing fee, plus weeks of delay, with no recourse.
- Multi-shareholder PCs often need bylaws, stock certificates, and a shareholders’ agreement that pro se filers skip and regret.
FAQs
Is ARTS-PC the same form as ARTS-GS? No. ARTS-PC is for licensed professional corporations under Moscone-Knox; ARTS-GS is the general stock corporation form for non-licensed businesses, and the two are not interchangeable.
How much does it cost to file ARTS-PC? No filing is free; the fee is $100, plus a $15 special handling fee for in-person drop-off and optional $350–$750 expedited processing fees through the Secretary of State.
How long does processing take? Yes, timing varies by channel: 1–3 business days online, 4–6 weeks by mail, 24 hours with the $350 expedite fee, and same-day with the $750 expedite fee.
Can I be my own agent for service of process? Yes, California allows you to name yourself in Item 3a and 3b as long as you are 18 or older and provide a California street address, but your address becomes public.
Do I write “P.C.” or “Professional Corporation” in the name? Yes, either is generally allowed, but each licensing board has specific rules; law corporations accept P.C., A.P.C., or “A Professional Law Corporation,” while medical corporations typically require “Medical Corporation.”
Can two doctors and one nurse form a medical corporation together? Yes, under Business and Professions Code § 13401.5, a registered nurse can be a minority shareholder in a medical corporation, but physicians must hold the majority of shares.
Do I list one profession or many in Item 5? No, only one profession; Moscone-Knox requires single-profession PCs, and listing more than one triggers rejection.
What number of shares should I authorize in Item 4? Yes, any positive whole number works, but 1,000 to 100,000 is typical; the number does not affect the $800 minimum franchise tax.
Do I need a notary for Item 6? No, ARTS-PC does not require notarization, and adding a notary block can confuse the scanning system.
Can the agent for service of process address be a P.O. Box? No, Item 3b must be a California physical street address; only Item 2b (mailing address of the corporation) may use a P.O. Box.
What happens if I miss the 90-day Statement of Information deadline? No good outcome — the FTB assesses a $250 penalty under Corporations Code § 1502 and can suspend corporate powers, blocking lawsuits, contracts, and bank activity until cured.
Do I need to register with my licensing board after filing ARTS-PC? Yes, filing ARTS-PC creates the corporation, but your professional board (State Bar, Medical Board, BBS, Dental Board, etc.) must separately register the corporation before you can legally bill clients.
Can I file ARTS-PC by fax or email? No, the Secretary of State accepts ARTS-PC only through bizfile Online, mail, or in-person drop-off; fax and email submissions are rejected.
Is the $800 California franchise tax due in the first year? Yes in most cases, with the FTB requiring payment by the 15th day of the fourth month after filing, though limited first-year waivers have applied in past years and should be checked on the FTB website before assuming relief.
Related reading
- How to Fill Out California Form SI-200 (w/Examples) + FAQs
- How to Fill Out California Form ARTS-CID (w/Examples) + FAQs
- How to Fill Out California Form ARTS-GS (w/Examples) + FAQs
- How to Fill Out California Form ARTS-NP (w/Examples) + FAQs
- How to Fill Out California Form COR-1 (w/Examples) + FAQs
- How to Fill Out California Form DR-LLC (w/Examples) + FAQs
- How to Fill Out California Form 100 (w/Examples) + FAQs