Article: 50646
At this time, CA Form 568 is not supported through our website. If you need to file it, you’ll need to do so directly through the California Franchise Tax Board (FTB).
Form 568 Use
Form 568 is used by limited liability companies (LLCs) to:
- Calculate the LLC fee (including fees for disregarded entities) based on total California income
- Report the LLC fee and annual tax
- Pay tax on behalf of nonconsenting nonresident members
- Report income, deductions, gains, losses, and other financial activity for multi-member LLCs treated as partnerships
LLCs may be classified as partnerships, corporations, or disregarded entities for tax purposes. Each LLC must file the appropriate California return based on its classification.
Who Must File
You must file Form 568 if your LLC is not taxed as a corporation and any of the following apply:
- The LLC is doing business in California
- The LLC is organized in California
- The LLC is organized elsewhere but registered with the California Secretary of State
- The LLC has income from California sources
Exceptions
You are not required to file Form 568 or pay the annual tax and LLC fee if:
- The LLC taxable year is 15 days or fewer, and
- No business was conducted in California during that time