I'm still a little confused about this.    An LLC registered to do business in the State of CA in April of 2021.  They conducted normal business between that date and the end of the year.  They are taxed as a Partnership federally. (not a corporation)

Are they exempt from the $800 annual tax since it is their first year and they registered/organized during 2021?  AB 85 sounds like any new LLC organized between Jan 1, 2021 and Dec 31, 2023 is exempt from the $800.  Lacerte continues to put $800 on line 3 of the 568 for 2021.

Thanks for any clarification you can provide.