California Business Portal

Why would a Foreign nonregistered limited liability company (LLC) have a California filing requirement?

Foreign nonregistered LLCs that are members of an LLC doing business in California or general partners in a limited partnership doing business in California are considered doing business in California. For tax years that begin on or after January 1, 2011, LLCs that are limited partners in a limited partnership may be considered doing business in California. 

LLCs that do not meet the conditions above and have California source income or file to report an election on behalf of a California resident must file Form 565, Partnership Return of Income.

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