Form 568, LLC Income Return Instructions

Enter Yes or No to indicate whether any member of the LLC is related to any other member as defined in IRC Section 267(c)(4); if Yes, you may also enter the related member's name or a brief description of the relationship in this field.

Select 'Yes' or 'No' for the question related to the LLC's status or activity for the year 2030.

Check this box if the LLC uses the cash method of accounting (reports income when received and expenses when paid).

Check this box if the LLC uses the accrual method of accounting (reports income when earned and expenses when incurred).

Check this box if the LLC uses an accounting method other than cash or accrual and attach an explanation of the method used.

Enter the depreciation adjustment for property placed in service after 1986 as reported on the partnership's federal Schedule K (Form 1065).

Enter the California adjustment amount to the depreciation adjustment for property placed in service after 1986 for line 17a.

Enter the total depreciation adjustment amount using California law for line 17a after applying federal amount and California adjustments.

Enter the adjusted gain or loss amount reported on the partnership's federal Schedule K for line 17b.

Enter the California adjustment amount to the adjusted gain or loss for line 17b.

Enter the total adjusted gain or loss amount using California law for line 17b after applying federal amount and California adjustments.

Enter the depletion amount (other than oil and gas) reported on the partnership's federal Schedule K for line 17c.

Enter the California adjustment amount to the depletion (other than oil and gas) for line 17c.

Enter the total depletion amount using California law for line 17c after applying federal amount and California adjustments.

Enter the total distributive income/payment items amount that belongs in the Analysis table under column (d) for line 21a.

Enter the total distributive income/payment items amount that belongs in the Analysis table under column (e) for line 21a.

Enter the allowance for bad debts (negative amount if applicable) for the end of the taxable year shown in column (c).

Enter the trade notes and accounts receivable amount for the end of the taxable year shown in column (d).

Enter the inventory amount at the beginning of the taxable year shown in column (b).

Enter the inventory amount at the end of the taxable year shown in column (d).

Enter the amount of U.S. government obligations at the beginning of the taxable year shown in column (b).

Enter the amount of U.S. government obligations at the end of the taxable year shown in column (d).

Enter the amount of tax-exempt securities at the beginning of the taxable year shown in column (b).

Enter the amount of tax-exempt securities at the end of the taxable year shown in column (d).

Enter the total of other current assets at the beginning of the taxable year shown in column (b).

Enter the total of other current assets at the end of the taxable year shown in column (d).

Enter the amount of loans to members at the beginning of the taxable year shown in column (b).

Enter the amount of loans to members at the end of the taxable year shown in column (d).

Enter the amount of mortgage and real estate loans at the beginning of the taxable year shown in column (b).

Enter the amount of mortgage and real estate loans at the end of the taxable year shown in column (d).

Enter the amount of other investments at the beginning of the taxable year shown in column (b).

Enter the amount of other investments at the end of the taxable year shown in column (d).

Enter the amount for buildings and other depreciable assets at the beginning of the taxable year shown in column (a).

Enter the amount for buildings and other depreciable assets at the end of the taxable year shown in column (c).

Enter the accumulated depreciation amount to be subtracted for the beginning of the taxable year shown in column (a).

Enter the accumulated depreciation amount to be subtracted for the beginning of the taxable year shown in column (b).

Enter the accumulated depreciation amount to be subtracted for the end of the taxable year shown in column (c).

Enter the accumulated depreciation amount to be subtracted for the end of the taxable year shown in column (d).

Enter the amount of depletable assets at the beginning of the taxable year shown in column (a).

Enter the amount of depletable assets at the end of the taxable year shown in column (c).

Enter the accumulated depletion amount to be subtracted for the beginning of the taxable year shown in column (a).

Enter the accumulated depletion amount to be subtracted for the beginning of the taxable year shown in column (b).

Enter the accumulated depletion amount to be subtracted for the end of the taxable year shown in column (c).

Enter the accumulated depletion amount to be subtracted for the end of the taxable year shown in column (d).

Enter the net land amount (after any amortization) at the beginning of the taxable year shown in column (b).

Enter the net land amount (after any amortization) at the end of the taxable year shown in column (d).

Enter the amount of amortizable intangible assets at the beginning of the taxable year shown in column (a).

Enter the amount of amortizable intangible assets at the end of the taxable year shown in column (c).

Enter the accumulated amortization amount to be subtracted for the beginning of the taxable year shown in column (a).

Enter the accumulated amortization amount to be subtracted for the beginning of the taxable year shown in column (b).

Enter the accumulated amortization amount to be subtracted for the end of the taxable year shown in column (c).

Enter the accumulated amortization amount to be subtracted for the end of the taxable year shown in column (d).

Enter the total of other assets at the beginning of the taxable year shown in column (b).

Enter the total of other assets at the end of the taxable year shown in column (d).

Enter the total assets amount at the beginning of the taxable year shown in column (b).

Enter the total assets amount at the end of the taxable year shown in column (d).

Enter the cash balance at the beginning of the taxable year for the column (b) entry.

Enter the cash balance at the end of the taxable year for the column (d) entry.

Enter the trade notes and accounts receivable total at the beginning of the taxable year for the column (a) entry.

Enter the trade notes and accounts receivable total at the end of the taxable year for the column (c) entry.

Enter the allowance for bad debts (less) at the beginning of the taxable year for the column (a) entry.

Enter the allowance for bad debts (less) at the beginning of the taxable year for the column (b) entry.

Enter "Yes" in this box if at least one member of the LLC is a trust for the benefit of a person related (as defined in IRC Section 267(c)(4)) to any other member.

Enter "No" in this box if no member of the LLC is a trust for the benefit of a person related (as defined in IRC Section 267(c)(4)) to any other member.

Enter 'Yes' if the LLC is deferring any income from the disposition of assets; otherwise leave blank.

Enter 'No' if the LLC is not deferring any income from the disposition of assets; otherwise leave blank.

Enter the year in which the asset disposition occurred for which income is being deferred (four-digit year). Fill only if 'CC (1) Defer income — Yes' is 'Yes'.

Enter the total withholding credit allocated to all members from the LLC for line 15a.

Enter the total low-income housing credit amount to be reported on line 15b.

Enter the total amount of credits (other than line 15b) that relate to rental real estate activities for line 15c.

Enter the total credit amount related to other rental activities to be reported on line 15d.

Enter the total tax paid by the LLC on behalf of nonconsenting nonresident members for line 15e.

Enter the total of any other credits and attach the required schedule as indicated for line 15f.

Enter the date the LLC first began doing business in California (the start date the company commenced operations in the state).

Check this box if the LLC is reporting previously deferred income that originated from an installment sale.

Check this box if the LLC is reporting previously deferred income from a Section 1031 like‑kind exchange.

Check this box if the LLC is reporting previously deferred income from an involuntary conversion under Section 1033.

Check this box if the LLC is reporting previously deferred income from a source not listed above (and provide the other source as required).

Enter the member's share of the partnership's expense deduction for recovery property (IRC Section 179) as reported on federal Schedule K.

Enter any California adjustment to the expense deduction for recovery property for this member.

Enter the total expense deduction for recovery property using California law for this member.

Enter the member's share of cash contributions reported on federal Schedule K.

Enter any California adjustment to the cash contributions amount for this member.

Enter the total cash contributions amount using California law for this member.

Enter the member's share of noncash contributions reported on federal Schedule K.

Enter any California adjustment to the noncash contributions amount for this member.

Enter the total noncash contributions amount using California law for this member.

Enter the member's share of investment interest expense reported on federal Schedule K.

Enter any California adjustment to the investment interest expense amount for this member.

Enter the total investment interest expense using California law for this member.

Enter the member's share of total expenditures to which an IRC Section 59(e) election may apply as reported on federal Schedule K.

Enter any California adjustment to the total expenditures subject to IRC Section 59(e) for this member.

Enter the total amount of expenditures subject to IRC Section 59(e) using California law for this member.

Enter a brief description of the type of expenditures to which the IRC Section 59(e) election applies.

Enter the member's share of deductions related to portfolio income reported on federal Schedule K.

Enter any California adjustment to deductions related to portfolio income for this member.

Enter the total deductions related to portfolio income using California law for this member.

Enter the member's share of other deductions (attach schedule) reported on federal Schedule K.

Enter any California adjustment to other deductions for this member.

Enter the total other deductions using California law for this member.

Enter the member's share of deductions allocable to oil, gas, and geothermal properties reported on federal Schedule K.

Enter any California adjustment to deductions allocable to oil, gas, and geothermal properties for this member.

Enter the total deductions allocable to oil, gas, and geothermal properties using California law for this member.

Enter the depreciation amount included on Schedule K but not charged against book income for the year.

Enter the amount of other deductions included on Schedule K but not charged against book income for the year.

Enter the total sum of lines 7a and 7b — the combined deductions included on Schedule K but not charged against book income this year.

Enter the dollar amount of non-deductible expenses reported on line 18c from the federal Schedule K (Form 1065).

Enter the California adjustment amount (increase or decrease) for non-deductible expenses on line 18c as reported for California tax purposes.

Enter the total dollar amount of non-deductible expenses for line 18c after applying California adjustments, i.e., the amount used under California law.

Enter the amount of cash and marketable securities distributed to the member as reported on the federal Schedule K (Form 1065).

Enter the California adjustments to the distribution of money for this member used to reconcile the federal amount to California tax law.

Enter the total amount of money distributed to the member under California law after applying the adjustments.

Enter the federal amount for distributions of property (other than cash or marketable securities) reported to the member on Schedule K (Form 1065).

Enter any California adjustments to the reported distribution of property other than money to reconcile the federal amount to California tax law.

Enter the total amount using California law for line 19b (distribution of property other than money).

Enter the amount reported on the federal Schedule K (Form 1065) for line 20a (investment income).

Enter the California adjustment amount for line 20a (investment income).

Enter the total amount using California law for line 20a (investment income) after adjustments.

Enter the amount reported on the federal Schedule K (Form 1065) for line 20b (investment expenses).

Enter the California adjustment amount for line 20b (investment expenses).

Enter the total amount using California law for line 20b (investment expenses) after adjustments.

Enter the amount reported on the federal Schedule K (Form 1065) for line 20c (other information).

Enter the total amount using California law for line 20c (other information) after adjustments.

Enter the LLC's "doing business as" (DBA) or trade/fictitious name as registered or commonly used for the business; leave blank if the LLC has no DBA.

Enter the amount of depreciation expense recorded on the books this year that was not included on Schedule K.

Enter the travel and entertainment expenses recorded on the books this year that were not reported on Schedule K.

Enter the annual LLC tax amount recorded on the books this year that was not included on Schedule K.

Enter any other expenses recorded on the books this year that were not included on Schedule K.

Enter the total of lines 4a through 4d — the sum of the expenses recorded on the books this year but not included on Schedule K.

Enter "Yes" to indicate the LLC has operated as another entity type (e.g., Corporation, S Corporation, General Partnership, Limited Partnership, or Sole Proprietorship) in the previous five years.

Enter "No" to indicate the LLC has not operated as another entity type in the previous five years.

Enter the prior FEIN(s) along with the corresponding business name(s) and entity type(s) as they appeared on prior returns filed with the FTB and/or IRS. Fill only if 'FF (1) Operated as another entity — Yes' is 'Yes'.

Enter "Yes" to allow the Franchise Tax Board (FTB) to discuss this tax return with the preparer shown above.

Enter "No" to deny permission for the Franchise Tax Board (FTB) to discuss this tax return with the preparer shown above.

Enter 'Yes' to indicate the LLC has previously operated outside California.

Enter 'No' to indicate the LLC has not previously operated outside California.

Enter 'Yes' to indicate this is the LLC's first year doing business in California.

Enter 'No' to indicate this is not the LLC's first year doing business in California.

Enter 'Yes' if the LLC is a section 721(c) partnership as defined in Treasury Regulations Section 1.721(c)-1T(b)(14); otherwise leave blank or do not enter here.

Enter 'No' if the LLC is not a section 721(c) partnership as defined in Treasury Regulations Section 1.721(c)-1T(b)(14); otherwise leave blank or do not enter here.

Enter the entity's nine-digit Federal Employer Identification Number (FEIN) as assigned by the IRS.

Enter the individual's Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) associated with this return.

Enter the California corporation number assigned by the California Secretary of State for the entity, if applicable.

Enter "Yes" to indicate that at any time during the tax year there were transfers between the LLC and its members subject to the disclosure requirements of Regulations section 1.707-8.

Enter "No" to indicate that there were no transfers during the tax year between the LLC and its members subject to the disclosure requirements of Regulations section 1.707-8.

Enter the distributive share amount of gross income from oil, gas, and geothermal properties as reported on the federal return (Column (b)).

Enter the California adjustment amount for gross income from oil, gas, and geothermal properties (Column (c)).

Enter the total amount of gross income from oil, gas, and geothermal properties calculated under California law (Column (d)).

Enter the dollar amount of tax-exempt interest income recorded on the partnership's books this year that was not included on Schedule K.

Enter the dollar amount of other income recorded on the partnership's books this year that was not included on Schedule K, itemized here.

Enter the total dollar amount for line 6c, which is the sum of lines 6a (tax-exempt interest) and 6b (other) representing income on books not reported on Schedule K.

Enter the total amount under California law for guaranteed payments (capital) on line 4b for this member.

Enter the federal distributive share amount for the guaranteed payments total on line 4c for this member.

Enter the California adjustment amount for the guaranteed payments total on line 4c for this member.

Enter the total amount using California law for the guaranteed payments total on line 4c for this member.

Enter the federal distributive share amount for interest income reported on line 5 for this member.

Enter the California adjustment amount for interest income on line 5 for this member.

Enter the total amount using California law for interest income on line 5 for this member.

Enter the federal distributive share amount for dividends reported on line 6 for this member.

Enter the California adjustments for the dividends for Line 6.

Enter the total amount using California law for dividends on line 6 for this member.

Enter the federal distributive share amount for royalties reported on line 7 for this member.

Enter the California adjustment amount for royalties on line 7 for this member.

Enter the total amount using California law for royalties on line 7 for this member.

Enter the total amount using California law for the Section 1231 total loss reported on line 10b for this member.

Enter the federal distributive share amount for other portfolio income on line 11a for this member.

Enter the California adjustment amount for other portfolio income on line 11a for this member.

Enter the total amount using California law for other portfolio income on line 11a for this member.

Enter the federal distributive share amount for total other income on line 11b for this member.

Enter the California adjustment amount for total other income on line 11b for this member.

Enter the total amount using California law for total other income on line 11b for this member.

Enter the federal distributive share amount for total other loss on line 11c for this member.

Enter the California adjustment amount for total other loss on line 11c for this member.

Enter the total amount using California law for total other loss on line 11c for this member.

Enter the number of members classified as “LLC” for line 21a (total distributive income/payment items).

Enter the partnership's distributive share of ordinary income or loss from trade or business activities as reported for federal purposes (column (b)).

Enter the California adjustment amount for ordinary income or loss from trade or business activities (column (c)).

Enter the total amount of ordinary income or loss from trade or business activities using California law (column (d)).

Enter the partnership's net income or loss from rental real estate activities for federal purposes (column (b)).

Enter the California adjustment amount for net income or loss from rental real estate activities (column (c)).

Enter the total net income or loss from rental real estate activities using California law (column (d)).

Enter the partnership's gross income from other rental activities as reported for federal purposes (line 3a, column (b)).

Enter the California adjustments to the gross income (loss) from other rental activities for the member.

Enter the total gross income from other rental activities using California law (line 3a, column (d)).

Enter the expenses to be deducted from other rental activities for federal purposes (line 3b, column (b)).

Enter the California adjustment amount for expenses related to other rental activities (line 3b, column (c)).

Enter the total expenses for other rental activities using California law (line 3b, column (d)).

Enter the net income or loss from other rental activities (line 3c) as reported for federal purposes (column (b)).

Enter the California adjustment amount for net income or loss from other rental activities (line 3c, column (c)).

Enter the total net income or loss from other rental activities using California law (line 3c, column (d)).

Enter the amount of guaranteed payments to partners for services reported for federal purposes (line 4a, column (b)).

Enter the California adjustment amount for guaranteed payments to partners for services (line 4a, column (c)).

Enter the total guaranteed payments for services using California law (line 4a, column (d)).

Enter the amount of guaranteed payments to partners for capital reported for federal purposes (line 4b, column (b)).

Enter the California adjustment amount for guaranteed payments to partners for capital (line 4b, column (c)).

Enter the partnership's net short-term capital gain or loss as reported for federal purposes (line 8, column (b)).

Enter the California adjustment amount for net short-term capital gain or loss (line 8, column (c)).

Enter the total net short-term capital gain or loss using California law (line 8, column (d)).

Enter the partnership's net long-term capital gain or loss as reported for federal purposes (line 9, column (b)).

Enter the California adjustment amount for net long-term capital gain or loss (line 9, column (c)).

Enter the total net long-term capital gain or loss using California law (line 9, column (d)).

Enter the partnership's total Section 1231 gain (other than due to casualty or theft) as reported for federal purposes (line 10a, column (b)).

Enter the California adjustment amount for Section 1231 gain (other than due to casualty or theft) (line 10a, column (c)).

Enter the total Section 1231 gain using California law (line 10a, column (d)).

Enter the partnership's total Section 1231 loss (other than due to casualty or theft) as reported for federal purposes (line 10b, column (b)).

Enter the California adjustment amount for Section 1231 loss (other than due to casualty or theft) (line 10b, column (c)).

Enter the total (sum of lines 1 through 4e) from Schedule M-1 representing the book income plus adjustments.

Enter the total of line 6c and line 7c on Schedule M-1, representing items recorded on books but not on Schedule K and deductions not charged against book income.

Enter the income (loss) reported on Schedule K, line 21a, calculated as M-1 line 5 minus M-1 line 8.

Enter the amount of cash contributed to members' capital during the year (M-2 line 2a).

Enter the value of property contributed to members' capital during the year (M-2 line 2b).

Enter the net income (loss) per the entity's books for the year (M-2 line 3).

Enter the total of lines 1 through 4 on Schedule M-2, representing beginning balance plus contributions, book income, and other increases.

Enter the amount of cash distributed to members during the year (M-2 line 6a).

Enter the value of property distributed to members during the year (M-2 line 6b).

Enter the total of other decreases to members' capital for the year as itemized on M-2 line 7.

Enter the total of line 6 and line 7 on Schedule M-2, representing all distributions and other decreases for the year.

Enter the ending members' capital balance (M-2 line 9), calculated as line 5 minus line 8.

Enter the dollar amount of liquidation gains recognized and being used to capitalize the LLC for this tax year.

Enter the total tax‑exempt interest income amount to be reported under California law for line 18a.

Enter the amount of other tax‑exempt income reported on the federal Schedule K (Form 1065) for line 18b.

Enter the California adjustment amount (increase or decrease) for other tax‑exempt income on line 18b.

Enter the total other tax‑exempt income amount calculated under California law for line 18b.

Enter the numeric principal business activity code that best describes the LLC’s primary business (do not leave blank).

Enter a short, descriptive name of the LLC’s primary business activity (for example: retail clothing, software development, property management).

Provide a brief description of the main product or service the LLC provides (for example: men’s apparel, mobile app, residential rentals).

Enter whether the LLC has aggregated activities for IRC Section 465 at‑risk purposes (for example, enter 'Yes' if applicable or 'No' if not).

Enter whether the LLC has grouped activities for IRC Section 469 passive activity purposes (for example, enter 'Yes' if applicable or 'No' if not).

Enter the maximum number of members in the LLC at any time during the year; for multiple-member LLCs attach a California Schedule K-1 (568) for each member.

Enter 'Yes' if this business entity previously filed an unclaimed property Holder Remit Report with the State Controller's Office.

Enter 'No' if this business entity has not previously filed an unclaimed property Holder Remit Report with the State Controller's Office.

Enter the date when the last Holder Remit Report was filed with the State Controller's Office. Fill only if 'KK (1) Previously filed - Yes' is 'Yes'.

Enter the dollar portion of the amount last remitted to the State Controller's Office. Fill only if 'KK (1) Previously filed - Yes' is 'Yes'.

Enter the cents portion of the amount last remitted to the State Controller's Office. Fill only if 'KK (1) Previously filed - Yes' is 'Yes'.

Enter 'Yes' to indicate the LLC is an investment partnership (select the Yes response for question L).

Enter 'No' to indicate the LLC is not an investment partnership (select the No response for question L).

Enter the total accounts payable balance owed at the beginning of the taxable year.

Enter the total accounts payable balance owed at the end of the taxable year.

Enter the total amount of mortgages, notes, and bonds payable in less than one year at the beginning of the taxable year.

Enter the total amount of mortgages, notes, and bonds payable in less than one year at the end of the taxable year.

Enter the total of other current liabilities (attach schedule if required) at the beginning of the taxable year.

Enter the total of other current liabilities (attach schedule if required) at the end of the taxable year.

Enter the total amount of all nonrecourse loans outstanding at the beginning of the taxable year.

Enter the total amount of all nonrecourse loans outstanding at the end of the taxable year.

Enter the total amount of loans from members outstanding at the beginning of the taxable year.

Enter the total amount of loans from members outstanding at the end of the taxable year.

Enter the total amount of mortgages, notes, and bonds payable in one year or more at the beginning of the taxable year.

Enter the total amount of mortgages, notes, and bonds payable in one year or more at the end of the taxable year.

Enter the total of other liabilities (attach schedule if required) at the beginning of the taxable year.

Enter the total of other liabilities (attach schedule if required) at the end of the taxable year.

Enter the combined balance of members' capital accounts at the beginning of the taxable year.

Enter the combined balance of members' capital accounts at the end of the taxable year.

Enter the total liabilities and capital amount at the beginning of the taxable year.

Enter the total liabilities and capital amount at the end of the taxable year.

Enter the total California income amount from Form 568, Schedule B, line 3 as reported for this LLC.

Enter the California cost of goods sold from Form 568, Schedule B, line 2 (plus applicable federal Schedule F amounts and California adjustments) attributable to the receipts assigned to California on line 1a. Fill only if 'Line 1a — Total California income', 'Line 4 - Gross farm income (Schedule F)' have an amount (any).

Enter the total income amount from Schedule IW (Limited Liability Company Income Worksheet).

Enter the California interest amount from Form 568, Schedule K, line 5, as reported for this LLC.

Enter the overpayment from the prior year that is allowed as a credit for this year.

Enter the California dividends amount taken from Form 568, Schedule K, line 6.

Enter the total amount of California withholding reported on Form 592-B and/or Form 593 for this tax year.

Enter the dollar amount of California royalties from Form 568, Schedule K, line 7 to report on Schedule IW line 12.

Enter the total payments amount in whole dollars — the sum of lines 8, 9, 10, and 11.

Enter the California capital gains (not losses) included in the amounts from Form 568, Schedule K, lines 8 and 9.

Enter the California use tax amount owed by the LLC for this taxable year to report on Line 13.

Enter the total California income amount from Form 568, Schedule B, line 3 that is assigned to California.

Enter the payments balance amount for line 14 — the total payments to apply to this return (enter the whole-dollar monetary amount shown as the payments balance).

Enter the amount from Form 568 Schedule K, line 11a.

Calculate and enter the use tax balance. If line 13 is more than line 12, subtract line 12 from line 13.

Enter the dollar amount of other California income (not losses) not included on line 5, corresponding to Schedule K, line 11b of Form 568.

Enter the total tax and fee due for this return as calculated on the form (if line 7 is greater than line 14, subtract line 14 from line 7 and enter the result here).

Enter the total California income amount from Form 568, Schedule B, line 3 that applies to this LLC.

Calculate and enter the overpayment. If line 14 is more than line 7, subtract line 7 from line 14.

Enter the whole-dollar amount from line 17 that you want credited to your 2024 tax or fee.

Enter the refund amount for line 19 that results when the total on line 18 is less than line 17 (the amount to be subtracted from line 17).

Enter the gross income amount attributable to California for the disregarded entity (only the income not already reported on lines 1 and 8–16) as reported for Line 2a.

Enter the California cost of goods sold associated with the disregarded entity receipts reported on Line 2a. Fill only if 'Line 2a — Disregarded entity gross income' has an amount.

Enter the Limited Liability Company fee amount to report on Line 2 of the return.

Enter the total penalties and interest amount to report on line 20 in whole dollars (do not include cents).

Enter the total amount due for line 21, calculated by adding lines 15, 16, 18, and 20 and then subtracting line 17.

Enter the LLC’s distributive share of ordinary income from pass-through entities assigned to California for line 3a.

Enter the LLC’s distributive share of cost of goods sold from other pass-through entities associated with the receipts assigned to California for line 3b. Fill only if 'Line 3a — LLC distributive share: ordinary income' has an amount.

Enter the LLC’s distributive share of deductions from other pass-through entities associated with the receipts assigned to California for line 3c. Fill only if 'Line 3a — LLC distributive share: ordinary income' has an amount.

Enter the whole-dollar amount of total income from Schedule IW, Limited Liability Company Income Worksheet, to populate line 1.

Enter the gross farm income amount from federal Schedule F (Form 1040) using California amounts to report on line 4.

Enter the whole-dollar amount of the pass-through entity elective tax to report on line 4.

Enter the total of other income (not loss) from Form 568, Schedule B, line 10.

Enter the total tax liability amount attributed to nonconsenting nonresident members from Schedule T (Side 4) for this LLC and taxable year.

Enter the total gains (not losses) from Form 568, Schedule B, line 8.

Enter the partnership-level tax amount to be reported on line 6 for this LLC for the taxable year.

Enter the subtotal amount that is the sum of Line 1a through Line 6 (California amounts only) for Schedule IW Line 7.

Enter the total tax and fee amount for line 7 (the sum of lines 1, 2, 3, 4, 5, and 6) in whole dollars.

Enter the total gross rents amount from federal Form 8825, line 18a, using California-source amounts as applicable.

Enter the total gross rents reported on all Schedule K-1s (Form 565), Table 3, line 2, that are attributable to California.

Enter the sum of line 8a and line 8b to report the combined California rental real estate gross rents total.

Enter the amount paid with form FTB 3537 and 2023 form FTB 3522 and form FTB 3536.

Enter the California-source rental amount taken from Schedule K (568), line 3a that applies to this LLC.

Enter the total California-source rental amount from all Schedule K-1s (565), Table 3, line 3 associated with this LLC.

Enter the sum of Line 9a and Line 9b to report the total California rental amount for this category.

Enter the total dollar amount of pass-through entity elective tax paid for this taxable year.

Enter the total dollar amount of liquidation gains recognized to capitalize the LLC as reported on this form.

Enter the legal name of the limited liability company exactly as it appears on the formation documents or how it should be shown on this tax return.

Enter the California Secretary of State (SOS) file number assigned to the LLC at registration or formation.

Provide any supplemental identifying details for the LLC such as a DBA/trade name, previous name, or other internal identifier.

Enter the LLC's nine-digit Federal Employer Identification Number (FEIN) issued by the IRS, using digits only.

Enter Yes to indicate that this LLC is apportioning or allocating income to California using Schedule R for the tax year.

Enter No to indicate that this LLC is not apportioning or allocating income to California using Schedule R for the tax year.

Enter 'Yes' if the LLC was registered in California and did not earn any income sourced in California during the taxable year. Fill only if 'M(1) Is this LLC apportioning to California — No' is 'No'.

Enter 'No' if the LLC was not registered in California without earning California-sourced income during the taxable year (i.e., the LLC either earned California-sourced income or was not registered in California). Fill only if 'M(1) Is this LLC apportioning to California — No' is 'No'.

Enter the company's mailing street address, including suite, room, or P.O. Box information if applicable.

Enter the PMB (private mailbox) number associated with the mailing address, if any.

Enter the city (or locality) for the mailing address; if providing a foreign address, enter the foreign city here.

Enter the state for the mailing address (for U.S. addresses enter the state; leave blank or follow instructions for foreign addresses).

Enter the postal ZIP code for the mailing address.

If the LLC has a foreign address, enter the country name for that foreign address; otherwise leave blank.

Enter the province, state, or county for the foreign address, if applicable.

Enter the postal code for the foreign address, if applicable.

Provide the total number of members that are corporations included in this entity’s membership analysis.

Provide the total number of individual members classified as active participants in this entity’s membership analysis.

Provide the total number of individual members classified as passive participants in this entity’s membership analysis.

Provide the total number of members that are partnerships included in this entity’s membership analysis.

Provide the total number of members that are exempt organizations included in this entity’s membership analysis.

Provide the total number of members classified as nominees or other types not listed elsewhere in this membership analysis.

Provide the total number of members that are limited liability companies (LLCs) included in this entity’s membership analysis.

Enter the date the member signed the consent statement for the Member's Consent section.

Enter the members' capital account balance at the beginning of the tax year as a numeric amount.

Enter the amount of cash contributed to members' capital accounts during the tax year as a numeric value.

Enter 'Yes' to indicate there was a distribution of property or a transfer of an LLC interest during the taxable year.

Enter 'No' to indicate there was not a distribution of property or a transfer of an LLC interest during the taxable year.

Enter the amount for line 17f (other alternative minimum tax items) as reported on federal Schedule K (Form 1065).

Enter the California adjustment amount for line 17f (other alternative minimum tax items) reflecting differences between federal and California tax treatment.

Enter the total amount for line 17f after applying California adjustments, representing the final amount reported under California law.

Enter the amount of tax-exempt interest income reported from the federal Schedule K (Form 1065) for this partner or member.

Enter the California adjustment (positive or negative) to the tax-exempt interest income amount for state tax purposes.

Enter the name of the entity liquidated for Schedule O. If more than one, attach a schedule.

Check this box if the entity being reported (or liquidated) is a C corporation.

Check this box if the entity being reported (or liquidated) is an S corporation.

Check this box if the entity being reported (or liquidated) is a partnership (including LLCs taxed as partnerships).

Check this box if the entity being reported (or liquidated) is a limited partnership.

Check this box if the entity being reported (or liquidated) is a sole proprietorship (owned by an individual).

Check this box if the entity being reported (or liquidated) is a farming business (farmer).

Enter 'Yes' in this box if the LLC has one or more foreign (non‑U.S.) nonresident members for the tax year.

Enter 'No' in this box if the LLC does not have any foreign (non‑U.S.) nonresident members for the tax year.

Enter 'Yes' in this box to indicate the LLC has domestic (non-foreign) nonresident members during the taxable year.

Enter 'No' in this box to indicate the LLC does not have any domestic (non-foreign) nonresident members during the taxable year.

Enter 'Yes' if Form 592, Form 592-A, Form 592-B, Form 592-F, or Form 592-PTE was filed for these members; otherwise leave blank. Fill only if 'P(1) Foreign nonresident members — Yes', 'P(2) Domestic nonresident members — Yes' is 'Yes' (any fields selection).

Enter 'No' if Form 592, Form 592-A, Form 592-B, Form 592-F, and Form 592-PTE were not filed for these members; otherwise leave blank. Fill only if 'P(1) Foreign nonresident members — Yes', 'P(2) Domestic nonresident members — Yes' is 'Yes' (any fields selection).

Enter the date the paid preparer signed the return.

Check this box only if the paid preparer who signed the return is self‑employed (independent) rather than working for a firm.

Enter the paid preparer's IRS Preparer Tax Identification Number (PTIN).

Enter the firm's legal name or the preparer's name if self‑employed.

Enter the firm's mailing street address, city, state, and ZIP code.

Enter the firm's Federal Employer Identification Number (FEIN), typically nine digits.

Enter the firm's daytime telephone number including area code and extension if applicable.

Enter 'Yes' in this box if one or more members of this LLC are themselves LLCs or partnerships.

Enter 'No' in this box if none of the members of this LLC are LLCs or partnerships.

Enter 'Yes' (or otherwise mark this box) to indicate the LLC acquired control or majority ownership (more than 50% interest) in another legal entity during this taxable year.

Enter 'No' (or otherwise mark this box) to indicate the LLC did not acquire control or majority ownership (more than 50% interest) in another legal entity during this taxable year.

Enter "Yes" in this box if during the taxable year another person or legal entity acquired control (more than a 50% interest) of this LLC or any legal entity in which the partnership holds a controlling or majority interest.

Enter "No" in this box if during the taxable year no other person or legal entity acquired control (more than a 50% interest) of this LLC or any related legal entity.

Enter the selection indicating YES if California real property was transferred to the LLC that was excluded from property tax reassessment under Revenue and Taxation Code Section 62(a)(2) during this taxable year.

Enter the selection indicating NO if California real property was not transferred to the LLC that was excluded from property tax reassessment under Revenue and Taxation Code Section 62(a)(2) during this taxable year.

Enter 'Yes' if the LLC is currently under audit by the IRS or was audited in a prior year; otherwise leave blank or enter 'No' in the corresponding field.

Enter 'No' if the LLC is not currently under audit by the IRS and has not been audited in a prior year; otherwise leave blank or enter 'Yes' in the corresponding field.

Check this box if this is the LLC's first return filed for California for the taxable year (the initial return).

Check this box if this is the LLC's final California return because the LLC has dissolved, terminated, or will no longer do business in California.

Check this box if you are filing to amend or correct information reported on a previously filed California return for this taxable year.

Check this box if you are filing a protective return to preserve a tax claim or rights (for example, to preserve a refund claim or statute of limitations) rather than as a substantive final return.

Enter "Yes" if this LLC is a member or partner in another multiple-member LLC or partnership; otherwise leave blank.

Enter "No" if this LLC is not a member or partner in another multiple-member LLC or partnership; otherwise leave blank.

Enter the monetary amount of inventory on hand at the beginning of the tax year.

Enter total purchases for the year minus the cost of any items withdrawn for personal use.

Enter the total cost of labor related to production or acquisition of inventory for the year.

Enter any additional inventory-related costs under IRC Section 263A and attach the required schedule.

Enter any other inventory-related costs and attach a supporting schedule if required.

Enter the sum of lines 1 through 5 as the total inventory-related costs.

Enter the monetary amount of inventory on hand at the end of the tax year.

Enter the cost of goods sold, calculated as line 6 minus line 7, to be reported here and on Schedule B, line 2.

Check this box if you used the cost method to value your closing inventory for the tax year.

Check this box if you valued closing inventory using the lower of cost or market method as described in Treas. Reg. §1.471-4.

Check this box if you wrote down subnormal goods when valuing closing inventory as described in Treas. Reg. §1.471-2(c).

Check this box if you used an inventory valuation method not listed above and attach an explanation specifying the method.

Enter the specific "Other" inventory valuation method used for valuing closing inventory (box 4 on line 9a) and provide a brief description to be attached to the return. Fill only if 'Line 9a (4) Other — specify and attach explanation' is 'Yes'.

Check this box if the LIFO inventory method was adopted for any goods during this taxable year; if checked, attach federal Form 970.

Enter 'Yes' in this box if the rules of IRC Section 263A (with respect to property produced or acquired for resale) apply to the LLC for this taxable year.

Enter 'No' in this box if the rules of IRC Section 263A do not apply to the LLC for this taxable year.

Enter 'Yes' in this box if there was any change (other than for IRC Section 263A purposes) in determining quantities, cost, or valuations between opening and closing inventory and attach an explanation.

Enter 'No' in this box if there was no change in determining quantities, cost, or valuations between opening and closing inventory.

Enter the total salaries and wages paid by the LLC during the tax year excluding amounts paid to members.

Enter the total guaranteed payments made to members of the LLC during the tax year.

Enter the amount of business bad debts deductible for the tax year.

Enter deductible interest expense for the business that is not claimed elsewhere on the return.

Enter the total depreciation and amortization expense for the tax year and attach Form FTB 3885L as required.

Enter the amount of depreciation already reported on Schedule A and elsewhere on the return to be subtracted from line 17a.

Enter the net depreciation and amortization balance after subtracting line 17b from line 17a.

Enter the depletion deduction you are claiming for the tax year (do not deduct oil and gas depletion if disallowed).

Enter deductible retirement plan contributions and related plan expenses paid or accrued by the business.

Enter the deductible cost of employee benefit programs provided by the business during the tax year.

Enter the total of other deductible business expenses and attach a supporting schedule listing those items.

Enter the sum of lines 13 through 21 as the total deductions for the tax year.

Enter the ordinary business income or loss by subtracting line 22 from line 12.

Enter the total gross receipts or sales for the business for the tax year.

Enter the total amount of returns and allowances to be subtracted from gross receipts or sales.

Enter the net amount remaining after subtracting returns and allowances from gross receipts or sales.

Enter the cost of goods sold amount from Schedule A, line 8.

Enter the gross profit amount calculated as Schedule B line 1c minus line 2.

Enter the total ordinary income from other LLCs, partnerships, and fiduciaries and attach any required schedules.

Enter the total ordinary loss from other LLCs, partnerships, and fiduciaries and attach any required schedules.

Enter the total farm profit and attach federal Schedule F (Form 1040) if applicable.

Enter the total farm loss and attach federal Schedule F (Form 1040) if applicable.

Enter the total gains included on Schedule D-1, Part II, line 17 (gain only).

Enter the total losses included on Schedule D-1, Part II, line 17 (loss only).

Enter any other income and attach an itemized schedule describing the sources.

Enter any other loss and attach an itemized schedule describing the amounts.

Enter the total income or loss, calculated as the sum of lines 3 through 11.

Enter the net income or loss per the entity's books for the tax year as a positive or negative monetary amount.

Enter the amount of income that is reported on Schedule K, line 1, through line 11c but was not recorded on the books, as a monetary value.

Enter the total guaranteed payments (excluding health insurance amounts) that were recorded on the books as a monetary amount.

Enter the full name of the nonconsenting member for Row 1 as it appears on tax records.

Enter the member's SSN, ITIN, or FEIN for Row 1, including any leading zeros or dashes if applicable.

Enter the distributive share of income allocated to this member for Row 1.

Enter the tax rate applicable to this member for Row 1.

Enter the member's total tax due (before withholding) for Row 1.

Enter the amount withheld by the LLC on this member that is reported on Form 592-B for Row 1.

Enter the member's net tax due after withholding for Row 1.

Enter the full legal name of the nonconsenting member for row 2 as shown on tax records.

Enter the member's Social Security Number, TIN, or FEIN for row 2 (include dashes if normally used).

Enter the distributive share of income allocated to this member for row 2 as reported on the partnership return.

Enter the tax rate applicable to this member for row 2.

Enter the member's total tax due for row 2 before accounting for any withholding.

Enter the amount withheld by the LLC for this member on row 2 as reported on Form 592-B.

Enter the member's net tax due for row 2 after subtracting the amount withheld and any applicable credits.

Enter the full name of the nonconsenting member listed on row 3.

Enter the member's Social Security Number, Individual Taxpayer Identification Number, or Employer Identification Number for row 3.

Enter the distributive share of income allocated to this member for row 3.

Enter the tax rate that applies to this member on row 3.

Enter the member's total tax due (before any withholding) for row 3.

Enter the amount withheld by the LLC on this member (as reported on Form 592-B) for row 3.

Enter the member's net tax due after accounting for withholding for row 3.

Enter the full legal name of the nonconsenting member for this row.

Enter the member's Social Security Number, Individual Taxpayer Identification Number, or Employer Identification Number associated with this member.

Enter the distributive share of income allocated to this member by the LLC for the tax year.

Enter the tax rate that applies to this member for the distributive share.

Enter the member's total tax liability due before withholding as calculated per the instructions.

Enter the total amount of tax withheld by the LLC on this member that is reported on Form 592-B.

Enter the member's net tax due after subtracting withheld amounts from the member's total tax due.

Enter the full name of the nonconsenting member for Row 5.

Enter the member's Social Security Number (SSN), Individual Taxpayer Identification Number (ITIN), or Employer Identification Number (FEIN) for Row 5.

Enter the distributive share of income allocated to this nonconsenting member on Row 5.

Enter the tax rate applicable to this member's allocable income for Row 5.

Enter the member's total tax liability as calculated for this nonconsenting member on Row 5.

Enter the amount withheld by the LLC on this member that is reported on Form 592-B for Row 5.

Enter the member's net tax due after accounting for withholding and credits for Row 5.

Enter the date the authorized member or manager signed the form.

Enter the authorized member's or manager's email address for contact regarding this LLC filing (this field is optional).

Enter the authorized member's or manager's daytime telephone number, including area code, for contact regarding this LLC filing.

Enter the LLC's Federal Tax Identification Number (FEIN) or the sole owner's Social Security Number (SSN) used for federal tax reporting.

Enter the full name of the single member/owner exactly as it appears on the owner's federal tax return.

Enter the LLC's Federal Employer Identification Number (FEIN) or, if applicable, the California corporation number or California Secretary of State file number.

Enter the LLC's mailing or physical street address followed by the city, state, and ZIP code.

Check this box if the ultimate owner of the Single Member LLC is a natural person (an individual).

Check this box if the ultimate owner of the Single Member LLC is a C corporation.

Check this box if the ultimate owner of the Single Member LLC is a pass-through entity such as an S corporation, partnership, or an LLC classified as a partnership.

Check this box if the ultimate owner of the Single Member LLC is an estate or trust.

Check this box if the ultimate owner of the Single Member LLC is an exempt organization.

Enter 'Yes' if the LLC is a publicly traded partnership as defined in IRC Section 469(k)(2); otherwise leave blank or enter 'No'.

Enter 'No' if the LLC is not a publicly traded partnership as defined in IRC Section 469(k)(2); otherwise leave blank or enter 'Yes'.

Enter the beginning date of the tax year or fiscal year covered by this return.

Enter the ending date of the tax year or fiscal year covered by this return.

Enter the total amount of tax due for this return (also enter this same total on Side 1, line 4); if the computed total is less than zero, enter -0.

Enter the LLC’s total assets at the end of the taxable year in US dollars.

Enter 'Yes' to indicate the LLC is a business entity disregarded for tax purposes.

Enter 'No' to indicate the LLC is not a business entity disregarded for tax purposes.

Enter 'Yes' if there are credits or credit carryovers attributable to the disregarded entity for this LLC; otherwise leave blank or enter 'No'. Fill only if 'U(1) Is disregarded for tax purposes — Yes' is 'Yes'.

Enter 'No' if there are no credits or credit carryovers attributable to the disregarded entity for this LLC; otherwise leave blank or enter 'Yes'. Fill only if 'U(1) Is disregarded for tax purposes — Yes' is 'Yes'.

Enter "Yes" if the disregarded entity's total income derived from or attributable to California is less than the LLC's total income from all sources; otherwise leave blank or enter the alternative response. Fill only if 'U(1) Is disregarded for tax purposes — Yes' is 'Yes'.

Enter "No" if the disregarded entity's total income derived from or attributable to California is not less than the LLC's total income from all sources; otherwise leave blank or enter the alternative response. Fill only if 'U(1) Is disregarded for tax purposes — Yes' is 'Yes'.

Enter "Yes" if the LLC included a Reportable Transaction or Listed Transaction within this return; otherwise leave blank or enter "No" in the corresponding No field.

Enter "No" if the LLC did not include a Reportable Transaction or Listed Transaction within this return; otherwise leave blank or enter "Yes" in the corresponding Yes field.

Enter "Yes" if the LLC filed the Federal Schedule M-3 (federal Form 1065) for the tax year.

Enter "No" if the LLC did not file the Federal Schedule M-3 (federal Form 1065) for the tax year.

Enter 'Yes' in this box to indicate the LLC is a direct owner of an entity that filed a federal Schedule M-3.

Enter 'No' in this box to indicate the LLC is not a direct owner of an entity that filed a federal Schedule M-3.

Enter "Yes" if the LLC has a beneficial interest in a trust or is the grantor of a trust; otherwise leave blank or enter a different response as appropriate.

Enter "No" if the LLC does not have a beneficial interest in a trust and is not the grantor of a trust; otherwise leave blank or enter a different response as appropriate.

Enter 'Yes' if the LLC owns an interest in a business entity that is disregarded for tax purposes.

Enter 'No' if the LLC does not own an interest in a business entity that is disregarded for tax purposes.