I am establishing a new LLC in California. From what date in December, it would not required to pay the $800 for 2016?

December 17th. See link below for clarification.

December 17th...and you, with an attorney of your choice, will want to work on the documents now so that you and the State of California can process the requisite paperwork between December 17th and the end of the year...so that you are ready to proceed on the first of 2016...any questions? Shawn Jackson - California Business Development Attorney

As my colleges rightly suggested, December 17th is the day the FTB looks for, if there were no business activities for the rest of the year. When I explain this to our new incorporation clients late in the year, most of them decide to make the date of incorporation 1-1-Following year, to avoid this current year $800. I have five such clients whose files are sitting on my desk, and will be mailed with a special Article requesting them be stamped by the Secretary of State 1-1-2016. The information presented herein is for general purposes only. It is not intended to, and may not be construed as legal, tax or accounting advice. For specific advice, please consult a tax attorney in person. Good luck. Zaher Fallahi, Tax Attorney, CPA (California).