I was able to talk to someone at FTB. He confirmed that each year the single member LLC needs to file 2 things: 1) a form 568 for the prior tax year and 2) a form 3522 for the current tax year's $800 tax. If revenue is above 250k then a third form (3536) is required in order to pay the estimated "LLC Fee" which is on top of the mandatory $800 "LLC Tax". So for example what is due by April 18, 2016 is a 2015 form 568 and a 2016 form 3522. The waiver you mention is apparently intended to encourage commercial tax preparers to integrate with CalFile. He said that individual taxpayers can print and mail the 568 form without penalty and without waiver. It seems to me to be easier to just efile the 568 if possible. Does anyone know, can Turbo Tax Business State (for CA) be used if I already have a personal and Single Member LLC return ready and prepared by using Turbo Tax Home & Business (including CA state return)? Disappointing that TT Home & Business does not actually efile this "business" form for you.
