Instead of accepting a bigger-budget deal with a larger network, Louis C.K. accepted a modest $200,000 offer from FX to produce a pilot, since FX gave him full creative control over the show.

Louis C.K. proposed to FX president John Landgraf that he shoot the pilot without pitching the idea, showing the script, footage, or casting decisions beforehand, simply asking FX to wire him the money and let him make the show independently.

For the recurring role of Jack Dall in the 'Late Show' story arc, Ben Gazzara was the first actor considered, but he died on the same day the production was considering casting him; Jerry Lewis, Al Pacino, Woody Allen, and Martin Scorsese were also considered before David Lynch was cast.

Pamela Adlon, who plays Pamela and had previously starred alongside Louis C.K. in his earlier HBO sitcom Lucky Louie, also served as a consulting producer and co-wrote five episodes of Louie, earning a writing Emmy nomination.

The episode 'Oh Louie/Tickets' features a parody of Louis C.K.'s short-lived sitcom Lucky Louie, with Bob Saget playing the stereotypical 'best friend' sitcom role.

The show is shot on a Red camera setup, and Louis C.K. personally edits many episodes on his own MacBook Pro, reflecting his role as the show's sole writer, director, and editor.

For the third season, Louis C.K. handed off some editing duties to Susan E. Morse, a longtime collaborator of Woody Allen.

Comedian Steven Wright joined the series as a consulting producer in the fourth season after befriending C.K. during a visit to Manhattan; Wright would watch shooting and editing sessions and give C.K. feedback on the material.

In a 2013 interview with The New York Times, Louis C.K. cited Woody Allen, Larry David, Jerry Seinfeld, Garry Shandling, and John Waters as influences on the show.

The show's budget increased from $250,000 per episode in the first season to $300,000 per episode in the second season.