According to Form 568 instructions, a form 568 must be filed if any of the following exist.
- 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).
It doesn't mention specifically in the source document that you provided that Form 568 is waived, only you do not need to pay the $800 tax that is levied against you in the first year. Based on this, I would advise you not to assume that you do not need to file Form 568. I could not find a reference source that specifically mentions the 568 is waived in the first year of operation.
In any case, your tax return is always due on the 15th day on the fourth month. This means that if you file on a calendar year basis, that would be April 15. If you operate on a fiscal year, it would be the 4th month after the close of your tax year. For an example, if your tax year ended on Sept 30, your tax return is due Jan 15 in the following year. Just using this as an example just in case if you do not use a calendar year.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
