All of my LLC revenue comes from California. Do I still need to fill out Schedule R?

[gerardo-818]

All of my LLC revenue comes from California. Do I still need to fill out Schedule R? I ONLY received income from California, please advise.

[xmasbaby0]

What do you think Schedule R has to do with income you are receiving from CA?   Schedule R is used for a credit for the elderly and disabled.

There is a federal credit for the Elderly and Disabled which is so small that very few people benefit from it—-it has not been updated/increased by Congress for decades.

ELDERLY OR DISABLED CREDIT https://www.irs.gov/help/ita/do-i-qualify-for-the-credit-for-the-elderly-or-disabled

[MelindaS1]

Yes, according to the instructions, you would need to fill out the apportionment schedule (even if CA sales = sales from all sources), assuming your LLC is considered a partnership for tax purposes. 

Different rules may apply if your LLC can be disregarded for tax purposes and reported entirely on your individual state return. The CA FTB would be able to answer how they want this reported, given your filing history and any changes to state and federal law.

Track the availability of your state forms in TurboTax here.

Please note: The final form(s) and instructions for tax year 2025 California Form 100 have not been finalized and made available online yet.