Can I temporally suspend a California LLC to avoid the 2010 $800 minimum tax?

No. If you exist in 2010, even for a day, you owe the $800. The only way to avoid paying it in 2011 is to dissolve it in 2010. The response given is not intended to create, nor does it create an ongoing duty to respond to questions. The response does not form an attorney-client relationship, nor is it intended to be anything other than the educated opinion of the author. It should not be relied upon as legal advice. The response given is based upon the limited facts provided by the person asking the question. To the extent additional or different facts exist, the response might possibly change. Attorney is licensed to practice law only in the State of California. Responses are based solely on California law unless stated otherwise.

No, there's no such thing as an owner "suspending" their LLC's status. But as a practical matter, if you let your LLC be suspended (by the FTB) for failure to pay tax, the FTB might allow you to reinstate it later if you pay delinquent taxes. Disclaimer: Please note that this answer does not constitute legal advice, and should not be relied on, since each state has different laws, each situation is fact specific, and it is impossible to evaluate a legal problem without a comprehensive consultation and review of all the facts and documents at issue. This answer does not create an attorney-client relationship.

You cannot temporarily suspend the Corporation. You can dissolve the corporation and file a new one later on, but so long as the entity is not dissolved it continues to accrue the $800 minimum tax and a tax return is due. Any individual seeking legal advice for their own situation should retain their own legal counsel as this response provides information that is general in nature and not specific to any person's unique situation. Circular 230 Disclaimer - Advice given in this response cannot be used to eliminate penalties with the IRS or any other governmental agency.