LLCs classified as partnerships generally determine and report their California income, deductions, and credits separately under the personal income tax law. These items pass through to their owners for purpose...Read Article
LLCs classified as corporations generally determine their California income under the corporation tax law. Refer to FTB Publication 1060, Guide for Corporations Starting Business in California, for these types ...Read Article
LLCs classified as disregarded or as partnerships are subject to an $800 annual tax. This tax applies if they do business in California or the California Secretary of State accepts their Articles of Organizatio...Read Article
For tax years that begin on or after January 1, 2010, and before January 1, 2018, a limited liability company (LLC) that is a small business solely owned by a deployed member of the United States Armed Forces s...Read Article
Domestic LLCs have until the 15th day of the 4th month after they file their Articles of Organization with the California Secretary of State (SOS) to pay the first-year annual tax. Existing foreign LLCs that r...Read Article
Effective January 1, 2007, LLCs are subject to an annual fee based on their total income "from all sources derived from or attributable to this state" (California Revenue and Taxation Code (R&TC) Section 17...Read Article
The fee amount is based on the LLC's total income "from all sources derived from or attributable to this state" (California Revenue and Taxation Code (R&TC) Section 17942). Total income for LLC fee purposes...Read Article
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 ...Read Article
My limited liability company (LLC) has a nonresident member, does the LLC have any special filing requirements?
An LLC with nonresident members must file FTB 3832, Limited Liability Company Nonresident Members' Consent, with Form 568. FTB 3832 must have each nonresident member's signed consent to California's jurisdictio...Read Article
My limited liability company (LLC) has a nonresident member. What happens if the nonresident member does not sign FTB 3832, Limited Liability Company Nonresident Members' Consent?
If an LLC fails to obtain the consent signature of a nonresident member, the LLC must pay tax on that member's distributive share of California source income reduced by nonresident withholding paid on behalf of...Read Article