Form Ftb 3556 Llc Meo Bets Limited Liability Company Filing Information (Page 2 of 5) in pdf

Forms

The fee amount is:

If the total

1996

2001

All forms are available on the Internet. Go to our

income is:

1994 &

1999

2000

and

website at ftb.ca.gov and search for forms.

1995

1998

after

$250,000-

$500

$865

$1,042

$900

Form FTB 3522, LLC Tax Voucher. File and pay the

$500,000

annual tax payment by the 15 day of the 4 month

$500,000-

of the entity's taxable year.

$1,000

$1,500

$2,595

$3,126

$2,500

$1,000,000

Send payment with completed FTB 3522 to:

$1,000,000-

$2,000

$3,000

$5,190

$6,251

$6,000

$5,000,000

FRANCHISE TAX BOARD

$5,000,000 or

$4,000

$4,500

$7,785

$9,377

$11,790

PO BOX 942857

SACRAMENTO CA 94257-0631

For tax years beginning on or after January 1, 2001,

the definition of total income excludes amounts

Form FTB 3537, Payment for Automatic Extension

already included in the calculation of an LLC fee.

for LLCs. We grant an automatic 6-month

extension of time to file a return. The automatic

Example

extension applies if you file the tax return by the 15

day of the 10 month following the close of the

LLC A does business only in California during 2001 and

taxable year. An extension of time to file is not an

LLC B has a 50 percent member interest in LLC A. LLC A

extension of time to pay. You must pay the full

has $1,200,000 of total income during 2001. LLC B has

balance by the original due date of the return to avoid

$900,000 of total income during 2001, which includes

$600,000 from LLC A ($1.2 million X 50 percent member

penalties and insterest.

interest).

Send payment with FTB 3537 to:

The filing requirements are as follows:

FRANCHISE TAX BOARD

PO BOX 942857

2001

Annual

SACRAMENTO CA 94257-0651

Entity

Form

Tax

Total Income

LLC Fee

Form 568, Limited Liability Company Return of

LLC A

568

$800

$1,200,000

$6,000

Income. File and pay the applicable fee plus any

nonconsenting nonresident member tax by the 15

$300,000

day of the 4 month following the close of the

LLC B

568

$800

$900

taxable year, unless filing an extension. If filing an

(900,000 -

extension, file by the 15 day of the 10 month

600,000)*

following the close of the taxable year.

* For tax year 2001, LLC B excludes $600,000 of total

Send form, necessary schedules, and payment for

income because it was already used to calculate the fee

applicable fee to:

of LLC A.

FRANCHISE TAX BOARD

Refer to the instructions for Form 568, Limited Liability

PO BOX 942857

Company Return of Income, for 2007 and later tax years.

SACRAMENTO CA 94257-0601

Total income calculation changed starting with the 2007

year. The instructions provide information and examples

If no payment is due, send form and necessary

about conducting business within and outside of California.

schedules to:

Filing Requirements, Forms, and Mailing

FRANCHISE TAX BOARD

Addresses

PO BOX 942857

SACRAMENTO CA 94257-0600

Although California law uses the same entity classification

as federal, an LLC classified as a partnership must file

Limited Liability Company Income Worksheet.

Form 568, pay an annual tax of $800, and an annual fee

LLCs with ownership interests in pass-through

based on total income, if it meets any of the following

entities must report their distributive shares

conditions:

of the pass-through entities' total income excluded

from the calculation of an LLC income fee. Their

It organized in California.

distributive share cannot include any deductions

If registered with the SOS to transact business in

subtracted from gross ordinary income to obtain

California.

net ordinary income. Also, the LLC must enter the

It is doing business in California (R&TC Section

matching cost of goods sold on line 3b. Contact the

23101).

pass-through entity to get the necessary information

for lines 3, 9c, 10c, 13b, 14b, 15b, 16b, and 17b.

An LLC with California source income that does not meet

any of the above requirements is required to file Form 565,

A disregarded LLC also computes total income on the

Partnership Return of Income.

LLC Income Worksheet. Use the applicable lines and

ignore the line items that address Schedule B.

FTB 3556 LLC MEO BETS (REV 07-2008) SIDE 2

Form Ftb 3556 Llc Meo Bets Limited Liability Company Filing Information Page 2

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