Doing business in California/ Non-California LLC pay tax in California?

[shuiyicheng]

Any expert could help me?

I registered a single member LLC in NY and moved from NY to CA in April for another full time job. So while I was in California, I neither registered an LLC nor have any business activities in CA. 

According to the definition of Doing Business in California, supposed I should not pay the 800 dollars, right?

I’m using the download Turbo tax. The CA state tax automatically have form 568 for tax filing in CA.

What should I do now? Thanks

[HopeS]

Since you are filing Form 568  you will have to pay the California Franchise Tax of $800 if you want to do business in California. Partnerships and LLCs are considered doing business in California if they have a general partner or member doing business on their behalf in California. Likewise, general partners and members are considered doing business in California if the partnership, or LLC, respectively, is doing business in California.

You should register your LLC in CA since you are the officer of the LLC and now lives in CA. 

Exceptions to the first-year annual tax

For tax years beginning on or after January 1, 2021, and before January 1, 2024, LLCs that organize, register, or file with the Secretary of State to do business in California are not subject to the annual tax of $800 for their first tax year.

See additional helpful information in the link below:

Limited Liability Company

@shuiyicheng 

[Hal_Al]

An LLC is a disregarded entity (and/or a pass thru entity). Any income received, while you were a CA resident, is subject to CA income tax, regardless of where the LLC  "did business". 

[shuiyicheng]

Thanks for the answer!

I filed the articles of dissolution in NY but is not processed yet. I did not and don’t want to do business in California. The 568 form was automatically populated in Turbo Tax and it was not my intention to file it. Does that clarify please?

[shuiyicheng]

Thanks! I don’t have any income in 2022 for this LLC.