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Level 6
Mar 11, 2023 11:27 PM UTC
Question

CA S-Corp LLC

Hi all,

 

Does a California S-Corp LLC file Form 568 or 100S or both? 

 

My client has a 2 person S-Corp LLC. I understand 100S is for S-Corps to file but if they are an S-Corp LLC is where I am confused since Form 568 is for LLCs. Filing both forms I would then assume they would owe $800 annual fee for each entity. The Secretary of State refers to this entity as an LLC but the client filed 100S last year (2021).

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1 reply

Level 6
Mar 12, 2023 1:24 AM UTC

https://www.taxes.ca.gov/corps.html#:~:text=for%20a%20Corporation%3F-,A.,Franchise%20or%20Income%20Tax%20Return).

 

Q. What Forms Do I Need to File for a Corporation?

A. All California S corporations and LLCs companies treated as S corporations for federal, should file Form 100S (California S Corporation Franchise or Income Tax Return).