gloriah5200
Expert Alumni

Business & farm

However, did the person you spoke to at the CA FTB tell you both conditions that must be met in order to not file the CA 568 nor pay the $800 for the year?

 

Please see the following:

 

D. Who Must File

An LLC may be classified for tax purposes as a partnership, a corporation, or a disregarded entity. The LLC should file the appropriate California return.

Form 568 must be filed by every LLC that is not taxable as a corporation if any of the following apply:

  • The LLC is doing business in California.
  • The LLC is organized in California.
  • The LLC is organized in another state or foreign country, but registered with the California SOS.
  • The LLC has income from California sources (Nonregistered foreign LLCs, see Exceptions to Filing Form 568, below).

An LLC is not required to file a tax return and is not subject to the annual tax and LLC fee if both the following are true:

  • The LLC’s taxable year is 15 days or less.

AND

  • The LLC did not conduct business in the state during the 15 day period.

Refer to the following link for additional information:

CA 568 not required and no annual fee due conditions

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