Business & farm

Go back through the CA state interview and make sure you do not have any LLC income allocated to CA and see the definition of doing business in CA below.    In California, SMLLCs have the same filing requirements as an LLC.

If your LLC meets one or more of the following conditions:

• Doing business in California
• Registered with the SOS

Then your LLC must:

• Pay the $800 annual tax
  • By the 15th day of the 4th month after the beginning of the current tax year.
  • Use Limited Liability Company Tax Voucher (FTB 3522)
• Estimate and pay the LLC fee
  • By the 15th day of the 6th month after the beginning of the current tax year.
  • Use Estimated Fee for LLCs (FTB 3536)
• File Limited Liability Company Return of Income (Form 568) by the original return due date.
  • If your LLC files on an extension, refer to Payment for Automatic Extension for LLCs (FTB 3537)
  • Visit Limited Liability Company Tax Booklet (568 Booklet) for more information
• If you have income or loss inside and outside California, use Apportionment and Allocation of Income (Schedule R) to determine California source income.
  • Visit Instructions for Schedule R for more information.

A SMLLC is not subject to the annual tax and fee if both of the following are true:

• They did not conduct any business in California during the tax year
• Their tax year was 15 days or fewer

@silvertonbook