What Tax Forms Do I File for a California LLC? (Full Guide)
The forms for a California LLC depend on its federal tax classification, California registration and activity, and whether it has employees. California may require a separate Form 568, Limited Liability Company Return of Income even when the LLC is disregarded for federal income tax. Before choosing the other forms, confirm who owns the LLC, whether it elected corporate treatment, and which tax year the filing covers.
Quick Summary:
- Start with the owner count and any tax election; they determine the federal return.
- A California LLC can owe an annual tax and a separate income-based fee even if it is disregarded federally.
- California LLC returns, federal income-tax returns, and payroll filings follow different rules.
- Check the official forms and deadlines for the tax year, owner type, income, and employees.
California LLC Return, Annual Tax, and Fee
An LLC organized or registered in California, or doing business there, generally files Form 568 if it is not taxed as a corporation. A nonregistered foreign single-member LLC that is disregarded and does not do business in California is one exception [1].
For an LLC filing Form 568, the $800 annual LLC tax is separate from the return and is generally due by the 15th day of the fourth month after its tax year begins. Use Form FTB 3522, LLC Tax Voucher for that payment; the tax generally continues until the LLC files cancellation papers.
If total California income is $250,000 or more, a Form 568 filer may also owe a fee ranging from $900 to $11,790. Estimate it by the 15th day of the sixth month using Form FTB 3536, Estimated Fee for LLCs, and check FTB’s current business due-date guide [2].
Related Articles:
- Single-member LLC basics
- California LLC annual tax due dates
- California LLC formation costs
- California LLC filing service options
Default Federal Forms for Single-Member and Multi-Member LLCs
For federal income tax, a domestic single-member LLC generally defaults to disregarded status, while a domestic multi-member LLC generally defaults to partnership status unless it elects corporate treatment. Review the IRS’s LLC tax-classification rules for the route that applies.
A disregarded single-member LLC reports business activity on its owner’s return. For an individual owner, that is often Schedule C (Form 1040). A partnership-taxed LLC generally files Form 1065 and provides each member a Schedule K-1 (Form 1065).
In California, a partnership LLC generally files the state LLC return and provides each member a California Schedule K-1 (568). California filing duties can still apply when a single-member LLC is disregarded federally.
If the LLC Elects Corporate Tax Treatment
An eligible LLC elects C corporation treatment using federal Form 8832, Entity Classification Election. It generally then files federal Form 1120 and California Form 100, Corporation Franchise or Income Tax Return [3].
An eligible LLC elects S corporation treatment using federal Form 2553. It generally then files federal Form 1120-S and California Form 100S, S Corporation Franchise or Income Tax Return [4].
These elections change the LLC’s tax classification; the LLC remains an LLC under state law. Confirm eligibility and the effective year before filing.
Related Articles:
- California single-member LLC filing rules
- How multi-member LLCs are taxed
- How an LLC is taxed as a C corporation
California Pass-Through Entity Elective Tax
An eligible partnership or S corporation may elect California’s pass-through entity (PTE) tax, which is calculated at 9.3% of qualified net income. For a 2025 return, use Form FTB 3804, Pass-Through Entity Elective Tax Calculation; use the corresponding form for other tax years [5].
For tax years beginning in 2026 through 2030, missing or underpaying the required June 15 payment does not automatically prevent a valid election, but it reduces each qualified owner’s credit by 12.5% of that owner’s share of the unpaid amount. Check FTB’s current PTE election rules for the year’s requirements before filing or paying.
Payroll Forms If the LLC Has Employees
If the LLC pays wages, California payroll filings and deposits are separate from its income-tax returns. Most employers file the quarterly DE 9, Quarterly Contribution Return and Report of Wages and DE 9C, Quarterly Contribution Return and Report of Wages (Continuation); payroll tax deposits use DE 88 [6].
Federal payroll uses separate forms. Most employers file Form 941 quarterly; file Form 944 annually only if the IRS assigns it. Employers subject to federal unemployment tax file Form 940.
Employers also issue and file Form W-2 by January 31; if the date falls on a weekend or legal holiday, the deadline moves to the next business day. Check IRS employment tax due dates for federal filing and deposit rules.
Get forms from the California Employment Development Department (EDD) payroll forms page, and check its current payroll-tax calendar for filing dates and deposit frequency. Sales and excise tax returns follow separate rules based on the business.
FAQs
What Is the Minimum Tax for a California LLC?
California LLCs generally owe an $800 annual tax and file Form 568 even with no income, unless an exception applies. A Form 568 filer may also owe a fee at $250,000 of California income. A narrow exception applies to some nonregistered foreign single-member LLCs with no California business.
Do You Have to Pay Taxes on a Foreign LLC in California?
A foreign LLC doing business in California or registered there generally files Form 568 and pays the $800 annual tax; an LLC fee may also apply at $250,000 of California income. A nonregistered foreign disregarded single-member LLC with no California business is one exception.
References:
- https://www.ftb.ca.gov/forms/2025/2025-568-booklet.html
- https://www.ftb.ca.gov/file/business/types/limited-liability-company/index.html
- https://www.ftb.ca.gov/file/business/types/limited-liability-company/limited-liability-company-treated-as-corporation.html
- https://www.irs.gov/businesses/small-businesses-self-employed/s-corporations
- https://www.ftb.ca.gov/file/business/credits/pass-through-entity-elective-tax/help.html
- https://edd.ca.gov/en/payroll_taxes/
