California Business Portal

Taxes

How does a limited liability company (LLC) classified as a partnership file?

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...

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How does a limited liability company (LLC) classified as a corporation file?

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 ...

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When is limited liability company (LLC) annual tax due?

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...

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What is the deployed military exception?

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...

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What are the due dates for a limited liability company's (LLC) first-year annual tax payment?

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...

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What is the limited liability company (LLC) fee?

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...

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What are the fee amounts a limited liability company (LLC) would need to pay?

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...

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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 ...

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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...

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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...

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