California Form 568 (2024), Limited Liability Company Return of Income Instructions

Check this box if at least one member of the LLC is related to another member as defined by IRC Section 267(c)(4).

Check this box if no members of the LLC are related to one another under the definition in IRC Section 267(c)(4).

Check this box if the LLC uses the cash method of accounting for tax purposes (report income when received and deduct expenses when paid).

Check this box if the LLC uses the accrual method of accounting for tax purposes (report income when earned and deduct expenses when incurred).

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

Enter the number of members that are corporations.

Enter the number of individual members classified as active.

Enter the number of individual members classified as passive.

Enter the number of members that are partnerships.

Enter the number of members that are exempt organizations.

Enter the number of members classified as nominee/other.

Enter the number of members that are LLCs.

Check this box if one or more members of this LLC are themselves LLCs or partnerships.

Check this box if none of the members of this LLC are LLCs or partnerships.

Check this box if you authorize the Franchise Tax Board (FTB) to discuss this return with the paid preparer listed above.

Check this box if you do not authorize the Franchise Tax Board (FTB) to discuss this return with the paid preparer listed above.

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

Enter the authorized member or manager’s email address.

Enter the authorized member or manager’s telephone number.

Check this box if at least one member of the LLC is a trust established for the benefit of any person related (per IRC Section 267(c)(4)) to another member of the LLC.

Check this box if no member of the LLC is a trust established for the benefit of any person related (per IRC Section 267(c)(4)) to another member of the LLC.

Enter the total California income amount from Form 568, Schedule B, line 3.

Enter the California cost of goods sold from Form 568, Schedule B, line 2 and federal Schedule F (Form 1040) amounts (plus California adjustments) associated with receipts assigned to California on lines 1a and 4.

If the answer to Question U(1) on Form 568 Side 2 is Yes, enter the gross income of the disregarded entity that is not included in lines 1 and 8 through 16.

Enter the cost of goods sold of disregarded entities associated with receipts assigned to California on line 2a.

Enter the LLC’s distributive share of ordinary income from pass-through entities.

Enter the LLC’s distributive share of cost of goods sold from other pass-through entities associated with the receipts assigned to California on line 3a.

Enter the LLC’s distributive share of deductions from other pass-through entities associated with the receipts assigned to California on line 3a.

Enter gross farm income from federal Schedule F (Form 1040) using California amounts.

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

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

Enter the total amount by adding line 1a through line 6. Fill only if 'Line 1a - Total California income (Form 568 Schedule B, Line 3)', 'Line 1b - California cost of goods sold', 'Line 2a - Disregarded entity gross income included (if U(1) is Yes)', 'Line 2b - Disregarded entity cost of goods sold', 'Line 3a - LLC distributive share of ordinary income (pass-through entities)', 'Line 3b - LLC distributive share of cost of goods sold (pass-through entities)', 'Line 3c - LLC distributive share of deductions (pass-through entities)', 'Line 4 - Gross farm income (federal Schedule F, California amounts)', 'Line 5 - Total other income (not loss) (Form 568 Schedule B, Line 10)', 'Line 6 - Total gains (not losses) (Form 568 Schedule B, Line 8)' is calculated as the sum of all fields.

Enter the California interest amount from Form 568, Schedule K, line 5.

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

Enter the California royalties amount from Form 568, Schedule K, line 7.

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

Enter the California Section 1231 gains amount (total gains, not losses) from Form 568, Schedule K, line 10a.

Enter other California portfolio income (not loss) from Form 568, Schedule K, line 11a.

Enter other California income (not loss) not included in line 5 from Form 568, Schedule K, line 11b.

Enter the California total gross rents from federal Form 8825, line 18a.

Enter the California total gross rents from all Schedule K-1s (565), Table 3, line 2.

Enter the total California rental real estate amount by adding line 8a and line 8b. Fill only if 'Line 8a – Total gross rents (Form 8825, line 18a)', 'Line 8b – Total gross rents (Schedule K-1s (565), Table 3, line 2)' is calculated as the sum of all fields.

Check this box if the LLC is deferring any income from the disposition of assets.

Check this box if the LLC is not deferring any income from the disposition of assets.

Enter the year the asset was disposed of if the LLC is deferring income from the disposition of assets. Fill only if 'CC(1) Yes — Deferring income from disposition of assets' is 'Yes'.

Enter the date the LLC first began doing business or started operations in California.

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

Check this box if the LLC is reporting previously deferred income from an IRC Section 1031 like-kind exchange.

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

Check this box if the LLC is reporting previously deferred income from a source other than an installment sale, IRC §1031, or IRC §1033.

Check this box if the LLC filed the Federal Schedule M-3 (Form 1065) for the tax year.

Check this box if the LLC did not file the Federal Schedule M-3 (Form 1065) for the tax year.

Check this box if the LLC does have a beneficial interest in a trust or is the grantor of a trust (attach schedule of trusts and federal identification numbers).

Check this box if the LLC does not have a beneficial interest in a trust and is not the grantor of a trust.

Check this box if the LLC has one or more domestic (non-foreign) members who are nonresidents.

Check this box if the LLC does not have any domestic (non-foreign) members who are nonresidents.

Check this box if the LLC has one or more foreign (non-U.S.) nonresident members during the taxable year.

Check this box if the LLC does not have any foreign (non-U.S.) nonresident members during the taxable year.

Check this box if the LLC DOES own an interest in a business entity that is disregarded for federal tax purposes (answer = Yes).

Check this box if the LLC DOES NOT own an interest in a business entity that is disregarded for federal tax purposes (answer = No).

Enter the LLC’s “doing business as” (DBA) name, if different from its legal name.

Check this box if the LLC operated as another entity type (e.g., corporation, S corporation, general partnership, limited partnership, or sole proprietorship) during the previous five years.

Check this box if the LLC did not operate as any other entity type during the previous five years.

Enter the prior FEIN(s) (if different), prior business name(s), and prior entity type(s) used on returns filed with the FTB and/or IRS during the previous five years. Fill only if 'Operated as another entity type in last 5 years (Yes)' is 'Yes'.

Enter the full name of the foreign country where the LLC's mailing or business address is located.

Enter the province, state, county, or regional subdivision for the LLC's foreign address.

Enter the postal code, ZIP code, or other mailing-code used for the LLC's foreign address.

Check this box if this is the LLC’s first year of doing business in California.

Check this box if this is not the LLC’s first year of doing business in California.

Check this box if the LLC has previously operated outside California.

Check this box if the LLC has not previously operated outside California.

Check this box if the LLC included one or more reportable or listed transactions on this return; if checked, complete and attach federal Form 8886 for each transaction.

Check this box if the LLC did not include any reportable or listed transactions on this return.

Check this box if the LLC is a section 721(c) partnership as defined in Treasury Regulations Section 1.721(c)-1T(b)(14).

Check this box if the LLC is not a section 721(c) partnership as defined in Treasury Regulations Section 1.721(c)-1T(b)(14).

Check this box if during the taxable year the LLC acquired control or majority ownership (more than a 50% interest) in another legal entity.

Check this box if during the taxable year the LLC did not acquire control or majority ownership (more than a 50% interest) in another legal entity.

Check this box if, during the taxable year, another person or legal entity acquired control (more than a 50% interest) of this LLC or of any legal entity in which the partnership holds a controlling or majority interest, and the acquired entity(ies) owned California real property (land or buildings) or leased such property from a government agency for any term — i.e., if the answer to both parts of question I(2) is yes.

Check this box if it is not true that both parts of question I(2) are satisfied — either no other person or entity acquired control/majority ownership during the taxable year, or the acquired entity(ies) did not own/lease California real property as described (so the combined answer to I(2) is no).

Check this box if California real property was transferred to the LLC and excluded from property tax reassessment, and during this taxable year more than 50% of the LLC’s ownership interests were cumulatively transferred (in one or more transactions) and this was not reported on a prior year's return.

Check this box if the situation described in I(3) is not true (i.e., either no excluded California real property was transferred to the LLC, or more than 50% ownership was not cumulatively transferred during this taxable year and unreported in a prior year).

Check this box if, 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.

Check this box if, during the tax year, there were no transfers between the LLC and its members that are subject to the disclosure requirements of Regulations section 1.707-8.

Check this box if the LLC is a direct owner of one or more entities that filed a federal Schedule M-3 for the tax year.

Check this box if the LLC is not a direct owner of any entity that filed a federal Schedule M-3 for the tax year.

Check this box if the LLC is a member or partner in another multiple‑member LLC or partnership.

Check this box if the LLC is not a member or partner in another multiple‑member LLC or partnership.

Check this box if the LLC is a publicly traded partnership as defined in Internal Revenue Code section 469(k)(2).

Check this box if the LLC is not a publicly traded partnership as defined in Internal Revenue Code section 469(k)(2).

Check this box if the LLC is currently under audit by the IRS or was audited in any prior year.

Check this box if the LLC is not currently under audit by the IRS and has never been audited in any prior year.

Enter the official 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: consulting, retail, manufacturing).

Enter the main product or service provided by the LLC in plain language (for example: web development, clothing sales, accounting services).

Check this box if the LLC has aggregated activities for IRC Section 465 at-risk purposes.

Check this box if the LLC has grouped activities for IRC Section 469 passive activity purposes.

Enter the maximum number of members in the LLC at any time during the tax year (use 0 if single-member); for multiple-member LLCs attach a California Schedule K-1 (568) for each member.

Check this box if the business entity has previously filed an unclaimed property Holder Remit Report with the State Controller’s Office.

Check this box if the business entity has not previously filed an unclaimed property Holder Remit Report with the State Controller’s Office.

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

Enter the dollar amount that was last remitted on the unclaimed property Holder Remit Report. Fill only if 'KK(1) Previously filed Holder Remit Report - Yes' is 'Yes'.

Enter the cents portion of the amount that was last remitted on the unclaimed property Holder Remit Report. Fill only if 'KK(1) Previously filed Holder Remit Report - Yes' is 'Yes'.

Check this box if the LLC is an investment partnership (answer Yes to the question 'Is this LLC an investment partnership?').

Check this box if the LLC is not an investment partnership (answer No to the question 'Is this LLC an investment partnership?').

Enter the federal Schedule K (Form 1065) amount for ordinary income (loss) from trade or business activities for line 1.

Enter the California adjustment amount that modifies the federal ordinary income (loss) reported on line 1.

Enter the total ordinary income (loss) for line 1 under California law after applying the California adjustment.

Enter the total income amount from Schedule IW, Limited Liability Company Income Worksheet for this LLC.

Enter the amount of overpayment from a prior year that you are applying as a credit to this return.

Enter the partner/member's amount from federal Schedule K (Form 1065) for line 10a total gain under IRC Section 1231.

Enter the California adjustment amount applicable to line 10a total gain under IRC Section 1231.

Enter the total California-law amount for line 10a after applying the California adjustments.

Enter the total loss under IRC Section 1231 (other than due to casualty or theft) from the federal Schedule K (1065) for this line.

Enter the California adjustment amount applicable to the total loss under IRC Section 1231 (other than due to casualty or theft) for this line.

Enter the total loss under IRC Section 1231 (other than due to casualty or theft) calculated under California law for this line.

Enter the withholding amount as reported on Form 592-B and/or Form 593 (Line 11).

Enter the member’s share of other portfolio income (loss) from federal Schedule K (Form 1065) for line 11a.

Enter the California adjustment amount for other portfolio income (loss) reported on line 11a.

Enter the total other portfolio income (loss) for California law on line 11a after applying any California adjustments.

Enter the total other income amount from federal Schedule K (1065) for line 11b.

Enter the California adjustment amount that applies to total other income reported on line 11b.

Enter the total other income amount for California purposes on line 11b after applying California adjustments.

Enter the member's total other loss amount from federal Schedule K (Form 1065) for line 11c.

Enter the California adjustment amount that modifies the federal total other loss for line 11c.

Enter the total other loss amount for line 11c after applying California adjustments (total under California law).

Enter the member's share of the expense deduction for recovery property under IRC Section 179 from federal Schedule K (1065).

Enter the California adjustment amount for the member's share of the IRC Section 179 expense deduction for recovery property.

Enter the total IRC Section 179 expense deduction for recovery property allowed under California law after applying California adjustments.

Enter the total payments by summing the entries from lines 8, 9, 10, and 11 (Line 12). Fill only if 'Line 8. Amount paid with form FTB 3537 and 2024 form FTB 3522 and form FTB 3536', 'Line 9 - Amounts paid for pass-through entity elective tax', 'Line 10 — Overpayment from prior year applied as credit', 'Line 11. Withholding (Form 592-B and/or 593)' line 8, line 9, line 10, and line 11 are filled (all).

Enter the use tax amount to report on Line 13 for this return.

Enter the cash contributions amount from the federal Schedule K (Form 1065) for line 13a.

Enter the California adjustment amount that modifies the federal cash contributions amount for line 13a.

Enter the total cash contributions amount for line 13a after applying California law.

Enter the member's share of noncash contributions as reported on federal Schedule K (Form 1065).

Enter the California adjustment amount related to the member's share of noncash contributions.

Enter the total noncash contributions amount using California law for the member (federal amount plus or minus California adjustments).

Enter the member's share of investment interest expense from federal Schedule K (1065) for line 13c.

Enter the California adjustment amount for the member's share of investment interest expense on line 13c.

Enter the total amount for investment interest expense under California law for line 13c.

Enter the total expenditures to which the IRC Section 59(e) election may apply from federal Schedule K (Form 1065).

Enter the California adjustment amount related to the total expenditures to which the IRC Section 59(e) election may apply.

Enter the total amount of expenditures to which the IRC Section 59(e) election may apply as computed under California law.

Describe the type(s) of expenditures included in the IRC Section 59(e) election amount on line 13d1. Fill only if 'Line 13d1 - Total 59(e) expenditures (Federal amount)', 'Line 13d1 - Total 59(e) expenditures (California adjustment)', 'Line 13d1 - Total 59(e) expenditures (California total)' has an amount entered (any fields selection).

Enter the amount from federal Schedule K (Form 1065) for deductions related to portfolio income.

Enter the California adjustment amount for deductions related to portfolio income.

Enter the total amount for deductions related to portfolio income as calculated under California law.

Enter the member’s share of other deductions from federal Schedule K for line 13f.

Enter the California adjustment amount for the member’s share of other deductions reported on line 13f.

Enter the total amount for line 13f under California law after applying any California adjustments.

Calculate the payments balance: if total payments (Line 12) exceed use tax (Line 13), enter their difference (Line 14). Fill only if 'Line 12. Total payments. Add line 8, line 9, line 10 and line 11', 'Line 13 — Use tax' line 12 is more than line 13.

Calculate the use tax balance: if use tax (Line 13) exceeds total payments (Line 12), enter the difference (Line 15). Fill only if 'Line 12. Total payments. Add line 8, line 9, line 10 and line 11', 'Line 13 — Use tax' line 13 is more than line 12.

Enter the total amount of withholding on the LLC that is allocated to all members for line 15a.

Enter the total low-income housing credit amount for line 15b under California law.

Enter the total amount of credits other than the low-income housing credit (line 15b) related to rental real estate activities.

Enter the total amount of credits related to other rental activities attributable to the member under California law.

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

Enter the total amount of other credits allocable to the member for Schedule K, line 15f.

Enter the tax and fee due: subtract the payments balance (Line 14) from the total tax and fee (Line 7) when the latter is higher (Line 16). Fill only if 'Line 7 - Total tax and fee', 'Line 14. Payments balance. If line 12 is more than line 13, subtract line 13 from line 12' line 7 is more than line 14.

Enter the total overpayment amount in whole dollars for Line 17 (if Line 14 is more than Line 7, subtract line 7 from line 14) as a numeric value. Fill only if 'Line 7 - Total tax and fee', 'Line 14. Payments balance. If line 12 is more than line 13, subtract line 13 from line 12' line 14 is more than line 7.

Enter the amount from federal Schedule K (1065) for depreciation adjustment on property placed in service after 1986.

Enter the California adjustment amount for depreciation on property placed in service after 1986.

Enter the total amount for depreciation adjustment on property placed in service after 1986 using California law.

Enter the amount for adjusted gain or loss from the federal Schedule K (1065) for line 17b.

Enter the California adjustment amount applicable to the adjusted gain or loss reported on line 17b.

Enter the total adjusted gain or loss for line 17b after applying California adjustments.

Enter the depletion amount (other than oil and gas) from federal Schedule K (1065) for line 17c.

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

Enter the total line 17c depletion amount (other than oil and gas) under California law after applying any adjustments.

Enter the amount of gross income from oil, gas, and geothermal properties reported from federal Schedule K (1065) for line 17d.

Enter the California adjustment amount for gross income from oil, gas, and geothermal properties for line 17d.

Enter the total amount under California law for gross income from oil, gas, and geothermal properties for line 17d.

Enter the deductions allocable to oil, gas, and geothermal properties from federal Schedule K (1065) for line 17e.

Enter the California adjustment amount for deductions allocable to oil, gas, and geothermal properties on line 17e.

Enter the total California law amount for deductions allocable to oil, gas, and geothermal properties on line 17e.

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

Enter the California adjustment amount for line 17f other alternative minimum tax items.

Enter the total amount for line 17f other alternative minimum tax items after applying California law.

Enter the member's share of tax-exempt interest income from federal Schedule K (Form 1065) for line 18a.

Enter the California adjustment amount for the member's share of tax-exempt interest income on line 18a.

Enter the total tax-exempt interest income for the member on line 18a after applying California law.

Enter the member’s share of other tax-exempt income from federal Schedule K (1065) for line 18b.

Enter the California adjustment amount related to other tax-exempt income reported on line 18b.

Enter the total other tax-exempt income for line 18b after applying California law.

Enter the amount of nondeductible expenses from federal Schedule K (Form 1065) for line 18c.

Enter the California adjustment amount applicable to nondeductible expenses for line 18c.

Enter the total nondeductible expenses for line 18c after applying California law.

Enter the amount of distributions of money (cash and marketable securities) reported from federal Schedule K (1065) for line 19a.

Enter the California adjustment amount applicable to the distributions of money (cash and marketable securities) on line 19a.

Enter the total amount under California law for distributions of money (cash and marketable securities) on line 19a after applying California adjustments.

Enter the amount from federal Schedule K (Form 1065) for line 19b distribution of property other than money.

Enter the California adjustment amount for line 19b distribution of property other than money.

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

Enter the Limited Liability Company fee amount for Line 2 in whole dollars (no cents).

Enter the amount from federal Schedule K (Form 1065) for net income (loss) from rental real estate activities for line 2.

Enter the California adjustment amount for net income (loss) from rental real estate activities for line 2.

Enter the total amount under California law for net income (loss) from rental real estate activities for line 2.

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

Enter the California adjustment amount applicable to investment income for line 20a.

Enter the total investment income amount for line 20a after applying California law.

Enter the member’s share of investment expenses from federal Schedule K (Form 1065) for line 20b.

Enter the California adjustment amount for the member’s investment expenses reported on line 20b.

Enter the total member’s investment expenses for line 20b after applying California law.

Enter the amount to report for Line 20c (Other information) from federal Schedule K (Form 1065).

Enter the total amount to report for Line 20c (Other information) using California law.

Enter the total distributive income/payment items amount from federal Schedule K (1065) for line 21a.

Enter the California adjustment amount applicable to the total distributive income/payment items for line 21a.

Enter the total distributive income/payment items amount calculated under California law for line 21a.

Enter the 2024 annual Limited Liability Company tax amount according to the form instructions.

Enter the gross income or loss from other rental activities from federal Schedule K (Form 1065) for line 3a.

Enter the California adjustment amount related to the gross income or loss from other rental activities for line 3a.

Enter the total amount for California law for gross income or loss from other rental activities on line 3a.

Enter the total expenses to subtract from gross income for other rental activities as reported from federal Schedule K (1065).

Enter the California adjustment amount related to expenses for other rental activities.

Enter the total expenses for other rental activities under California law after applying any California adjustments.

Enter the net income (loss) from other rental activities from the federal Schedule K (Form 1065) for line 3c.

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

Enter the total net income (loss) from other rental activities under California law for line 3c (federal amount plus/minus California adjustments).

Enter the total pass-through entity elective tax amount for this return (the dollar amount to report on line 4).

Enter the amount of guaranteed payments for services from the federal Schedule K (Form 1065) for line 4a.

Enter the California adjustment amount that applies to guaranteed payments for services for line 4a.

Enter the total guaranteed payments for services for line 4a after applying California law.

Enter the guaranteed payments for capital as reported on the federal Schedule K (1065) for this line.

Enter the California adjustment amount applicable to the guaranteed payments for capital on this line.

Enter the total guaranteed payments for capital under California law after applying any California adjustments.

Enter the total guaranteed payments amount reported on federal Schedule K (Form 1065) for line 4c.

Enter the California adjustment amount that applies to total guaranteed payments on line 4c.

Enter the total guaranteed payments amount under California law for line 4c after applying any California adjustments.

Enter the interest income amount from federal Schedule K (1065) for line 5.

Enter the California adjustment amount applicable to interest income on line 5.

Enter the total interest income amount for line 5 as calculated under California law.

Enter the total dollar amount of nonconsenting nonresident members' tax liability from Schedule T (Side 4) to report on line 5.

Enter the dividends amount from federal Schedule K (1065) for line 6.

Enter the California adjustment amount applicable to dividends reported on line 6.

Enter the total dividends amount for line 6 after applying California law.

Enter the partnership-level tax amount for this taxable year (the amount to report on line 6).

Enter the amount of royalties reported on the federal Schedule K (Form 1065) for line 7.

Enter the California adjustment amount (increase or decrease) that applies to royalties on line 7.

Enter the total royalties amount for line 7 after applying California law (federal amount plus or minus California adjustments).

Enter the total tax and fee amount (in dollars) for this LLC for the taxable year — the sum of lines 1, 2, 3, 4, 5, and 6. Fill only if 'Line 2 — Limited Liability Company fee', 'Line 3. 2024 annual Limited Liability Company tax. See instructions', 'Line 4 — Pass-through entity elective tax', 'Line 5 — Nonconsenting Nonresident Members' Tax Liability', 'Line 6 — Partnership level tax' line 2, line 3, line 4, line 5, and line 6 are filled (all).

Input the amount paid with Form FTB 3537, 2024 Form FTB 3522, and Form FTB 3536 (Line 8).

Enter the net short-term capital gain or loss amount from the federal Schedule K (1065) for line 8.

Enter the California adjustment amount applicable to the net short-term capital gain or loss on line 8.

Enter the total net short-term capital gain or loss amount under California law for line 8 after applying California adjustments.

Enter the total amount paid for pass-through entity elective tax to report on Line 9 for the tax year.

Enter the member's net long-term capital gain or loss amount from federal Schedule K (1065) for line 9.

Enter the California adjustment amount applicable to the net long-term capital gain or loss reported on line 9.

Enter the total net long-term capital gain or loss under California law for line 9 after applying any California adjustments.

Enter the amount of line 17 that should be credited to 2025 tax or fee.

Enter the refund amount to be subtracted from line 17 when the total on line 18 is less than line 17.

Enter the total penalties and interest amount for line 20 as calculated per the form instructions.

Enter the total amount due after adding lines 15, 16, 18, and 20 and then subtracting line 17.

Enter the LLC's full legal name as it appears on state registration or official documents.

Enter the California Secretary of State file number assigned to this LLC.

Provide any additional identifying information for the LLC, such as a DBA, trade name, or other relevant notes.

Enter the LLC's Federal Employer Identification Number issued by the IRS.

Check this box if the LLC is apportioning or allocating income to California using Schedule R for the taxable year.

Check this box if the LLC is not apportioning or allocating income to California using Schedule R for the taxable year.

Check this box if the LLC was registered in California and did not earn any income sourced in California during the taxable year (answering 'Yes' to question M(2)). Fill only if 'M(1) Apportioning/allocating income to California using Schedule R — Yes' is 'No'.

Check this box if the LLC was registered in California and did earn income sourced in California during the taxable year, or it was not registered without earning income (answering 'No' to question M(2)). Fill only if 'M(1) Apportioning/allocating income to California using Schedule R — Yes' is 'No'.

Enter the LLC's mailing street address, including suite, room, or PO box information as applicable.

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

Enter the city for the LLC's mailing address.

Enter the U.S. state for the mailing address, using the standard two-letter state abbreviation.

Enter the ZIP or postal code for the mailing address (include ZIP+4 if required).

Enter the date the member signs the Member’s Consent Statement.

Check this box if there was a distribution of property or a transfer (for example, by sale or death) of an LLC interest during the taxable year.

Check this box if there was no distribution of property and no transfer (for example, by sale or death) of an LLC interest during the taxable year.

Enter the amount from Schedule K (568), line 3a, attributable to other California rentals.

Enter the total amount from all Schedule K-1s (565), Table 3, line 3, attributable to other California rentals.

Enter the total other California rentals by adding line 9a and line 9b. Fill only if 'Line 9a Other California rentals amount (Schedule K (568) line 3a)', 'Line 9b Other California rentals amount (Schedule K-1s (565) Table 3 line 3)' is calculated as the sum of all fields.

Enter the date the paid preparer signed the return.

Check this box if the paid preparer is self-employed (not employed by a firm).

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

Enter the paid preparer’s firm name (or the preparer’s name if self-employed).

Enter the paid preparer’s firm mailing address.

Enter the paid preparer firm’s Federal Employer Identification Number (FEIN).

Enter the paid preparer firm’s telephone number.

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

Check this box if this is the LLC's final California return because the LLC has terminated or will not file future returns.

Check this box if you are filing an amended return to correct information on a previously filed return for this LLC.

Check this box if you are filing a protective claim to preserve a claim for a refund or other tax right while an issue is unresolved.

Check this box if there was a change (other than for IRC Section 263A purposes) in determining quantities, cost, or valuations between opening and closing inventory.

Check this box if there was no change (other than for IRC Section 263A purposes) in determining quantities, cost, or valuations between opening and closing inventory.

Check this box if you valued closing inventory using the cost method.

Check this box if you valued closing inventory using the lower of cost or market method (per Treas. Reg. Section 1.471-4).

Check this box if you wrote down “subnormal” goods when valuing closing inventory.

Check this box if you used a different method to value closing inventory and will specify the method and attach an explanation.

Provide the description of the other method used to value closing inventory if you selected the “Other” option. Fill only if 'Closing inventory valuation method (4) Other' is 'Yes'.

Enter the value of inventory on hand at the beginning of the tax year.

Enter total purchases reduced by the cost of any items taken out for personal use during the year.

Enter total labor costs directly related to producing the goods sold.

Enter additional costs required to be capitalized under IRC Section 263A.

Enter other allowable costs related to the goods sold that are not included on lines 1 through 4.

Enter the total of lines 1 through 5.

Enter the value of inventory on hand at the end of the tax year.

Enter cost of goods sold calculated as line 6 minus line 7.

Check this box if the rules of IRC Section 263A (for property produced or acquired for resale) apply to the LLC.

Check this box if the rules of IRC Section 263A (for property produced or acquired for resale) do not apply to the LLC.

Check this box if the LIFO inventory method was adopted during this taxable year for any goods (and attach federal Form 970 as instructed).

Enter the total salaries and wages expense for the business, excluding any payments made to members.

Enter the total guaranteed payments paid to LLC members during the year.

Enter the total amount of business bad debts you are deducting for the year.

Enter the total deductible interest expense not claimed elsewhere on the return.

Enter the total depletion deduction for the business (do not include oil and gas depletion).

Enter the total deductible expense for retirement plans and similar benefits.

Enter the total cost of employee benefit programs claimed as a deduction.

Enter the total amount of other deductible business expenses not reported elsewhere (attach schedule if required).

Enter the total deductions for Schedule B by adding lines 13 through 21.

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

Enter the total depreciation and amortization deduction amount to be reported on Schedule B, line 17a.

Enter the amount of depreciation that was already reported on Schedule A or elsewhere on the return to subtract from line 17a.

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

Enter the total gross receipts or sales amount for the business.

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

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

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

Enter the gross profit amount (gross receipts/sales balance minus cost of goods sold).

Enter the total ordinary income from other LLCs, partnerships, and fiduciaries.

Enter the total ordinary loss from other LLCs, partnerships, and fiduciaries.

Enter the total farm profit amount from federal Schedule F (Form 1040).

Enter the total farm loss amount from federal Schedule F (Form 1040).

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 trade or business income not reported elsewhere on this schedule.

Enter any other trade or business loss not reported elsewhere on this schedule.

Enter the total income (or loss) by combining line 3 through line 11.

Enter the total amount of cash on hand at the beginning of the taxable year for Schedule L, line 1.

Enter the total amount of cash on hand at the end of the taxable year for Schedule L, line 1.

Enter the total value of depletable assets at the beginning of the taxable year for Schedule L, line 10a.

Enter the total value of depletable assets at the end of the taxable year for Schedule L, line 10a.

Enter the accumulated depletion amount to subtract on Schedule L, line 10b as of the beginning of the taxable year for column (a).

Enter the accumulated depletion amount to subtract on Schedule L, line 10b as of the beginning of the taxable year for column (b).

Enter the accumulated depletion amount to subtract on Schedule L, line 10b as of the end of the taxable year for column (c).

Enter the accumulated depletion amount to subtract on Schedule L, line 10b as of the end of the taxable year for column (d).

Enter the value of land (net of any amortization) at the beginning of the taxable year.

Enter the value of land (net of any amortization) at the end of the taxable year.

Enter the total value of amortizable intangible assets at the beginning of the taxable year.

Enter the total value of amortizable intangible assets at the end of the taxable year.

Enter the accumulated amortization amount for intangible assets at the beginning of the taxable year for Schedule L, line 12b, column (a).

Enter the accumulated amortization amount for intangible assets at the beginning of the taxable year for Schedule L, line 12b, column (b).

Enter the accumulated amortization amount for intangible assets at the end of the taxable year for Schedule L, line 12b, column (c).

Enter the accumulated amortization amount for intangible assets at the end of the taxable year for Schedule L, line 12b, column (d).

Enter the total value of other assets at the beginning of the taxable year for Schedule L, line 13.

Enter the total value of other assets at the end of the taxable year for Schedule L, line 13.

Enter the total value of all assets at the beginning of the taxable year for Schedule L, line 14.

Enter the total value of all assets at the end of the taxable year for Schedule L, line 14.

Enter the total value of trade notes and accounts receivable at the beginning of the taxable year.

Enter the total value of trade notes and accounts receivable at the end of the taxable year.

Enter the allowance for bad debts related to trade notes and accounts receivable at the beginning of the taxable year for column (a).

Enter the allowance for bad debts related to trade notes and accounts receivable at the beginning of the taxable year for column (b).

Enter the allowance for bad debts related to trade notes and accounts receivable at the end of the taxable year for column (c).

Enter the allowance for bad debts related to trade notes and accounts receivable at the end of the taxable year for column (d).

Enter the total value of inventories at the beginning of the taxable year for Schedule L, line 3.

Enter the total value of inventories at the end of the taxable year for Schedule L, line 3.

Enter the total value of U.S. government obligations held at the beginning of the taxable year.

Enter the total value of U.S. government obligations held at the end of the taxable year.

Enter the total value of tax-exempt securities held at the beginning of the taxable year for Schedule L, line 5.

Enter the total value of tax-exempt securities held at the end of the taxable year for Schedule L, line 5.

Enter the total value of other current assets as of the beginning of the taxable year for Schedule L, line 6.

Enter the total value of other current assets as of the end of the taxable year for Schedule L, line 6.

Enter the total amount of loans to members held at the beginning of the taxable year.

Enter the total amount of loans to members held at the end of the taxable year.

Enter the value of mortgage and real estate loans held as assets at the beginning of the taxable year.

Enter the value of mortgage and real estate loans held as assets at the end of the taxable year.

Enter the total value of other investments at the beginning of the taxable year for Schedule L, line 8.

Enter the total value of other investments at the end of the taxable year for Schedule L, line 8.

Enter the total book value of buildings and other depreciable assets at the beginning of the taxable year.

Enter the total book value of buildings and other depreciable assets at the end of the taxable year.

Enter the accumulated depreciation amount to be deducted from buildings and other depreciable assets at the beginning of the taxable year for column (a).

Enter the accumulated depreciation amount to be deducted from buildings and other depreciable assets at the beginning of the taxable year for column (b).

Enter the accumulated depreciation amount to be deducted from buildings and other depreciable assets at the end of the taxable year for column (c).

Enter the accumulated depreciation amount to be deducted from buildings and other depreciable assets at the end of the taxable year for column (d).

Enter the total accounts payable balance as of the beginning of the taxable year for Schedule L, line 15.

Enter the total accounts payable balance as of the end of the taxable year for Schedule L, line 15.

Enter the total amount of mortgages, notes, and bonds payable in less than 1 year as of the beginning of the taxable year.

Enter the total amount of mortgages, notes, and bonds payable in less than 1 year as of the end of the taxable year.

Enter the total amount of other current liabilities at the beginning of the taxable year.

Enter the total amount of other current liabilities 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 owed to members at the beginning of the taxable year for Schedule L, line 19a.

Enter the total amount of loans owed to members at the end of the taxable year for Schedule L, line 19a.

Enter the total amount of mortgages, notes, and bonds payable in 1 year or more at the beginning of the taxable year.

Enter the total amount of mortgages, notes, and bonds payable in 1 year or more at the end of the taxable year.

Enter the total amount of other liabilities at the beginning of the taxable year for Schedule L, line 20.

Enter the total amount of other liabilities at the end of the taxable year for Schedule L, line 20.

Enter the total members' capital account balance at the beginning of the taxable year for Schedule L, line 21.

Enter the total members' capital account balance at the end of the taxable year for Schedule L, line 21.

Enter the total amount of liabilities and capital at the beginning of the taxable year for Schedule L, line 22.

Enter the total amount of liabilities and capital at the end of the taxable year for Schedule L, line 22.

Enter the entity’s net income or net loss per its books for the tax year.

Enter the total amount of income reported on Schedule K that was not recorded on the partnership’s books for the year.

Enter the total amount of guaranteed payments (other than health insurance) included in income (loss) per books for Schedule M-1, line 3.

Enter the depreciation expense recorded on the books this year that is not included on the tax return.

Enter the travel and entertainment expense recorded on the books this year that is not included on the tax return.

Enter the annual LLC tax expense recorded on the books this year that is not included on the tax return.

Enter the amount of other expenses recorded on the books this year that are not included on the tax return.

Enter the total of Line 4a through Line 4d expenses recorded on the books this year that are not included on the tax return.

Enter the total amount for Schedule M-1 line 5, which is the sum of line 1 through line 4e.

Enter the amount of tax-exempt interest income recorded on the books this year that is not included on the return.

Enter the amount of other income recorded on the books this year that is not included on the return.

Enter the total income recorded on the books this year that is not included on the return (sum of line 6a and line 6b).

Enter the amount of depreciation deductions included on the return that were not charged against book income for the year.

Enter the total amount of other deductions included on the return that were not charged against book income for the year.

Enter the total deductions on the return not charged against book income, equal to the sum of line 7a and line 7b.

Enter the total amount for Schedule M-1, line 8, equal to the sum of line 6c and line 7c.

Enter the income or loss per the tax return for Schedule M-1, line 9.

Enter the total members' capital account balance at the beginning of the taxable year.

Enter the total amount of capital contributed during the year in cash.

Enter the total value of capital contributed during the year in property (non-cash contributions).

Enter the net income or net loss per the entity’s books for the year.

Enter the total dollar amount of other increases to members’ capital accounts for Schedule M-2, line 4.

Enter the total members' capital account amount equal to the sum of Schedule M-2 lines 1 through 4.

Enter the total amount of distributions made in cash during the year.

Enter the total value of distributions made in property during the year.

Enter the amount of other decreases to members’ capital accounts to report on Schedule M-2, line 7.

Enter the total amount of line 6 (Distributions) plus line 7 (Other decreases) for Schedule M-2.

Enter the ending balance of members’ capital accounts at the end of the tax year.

Enter the total amount of liquidation gains recognized that were used to capitalize the LLC.

Enter the entity’s federal employer identification number (FEIN).

Enter the entity’s Social Security number (SSN) or Individual Taxpayer Identification Number (ITIN).

Enter the entity’s California Corporation number.

Enter the entity’s California Secretary of State (SOS) file number.

Enter the legal name of the entity that was liquidated (attach a schedule if more than one entity was liquidated).

Check this box if the liquidated entity is a C corporation.

Check this box if the liquidated entity is an S corporation.

Check this box if the liquidated entity is a partnership.

Check this box if the liquidated entity is a limited partnership.

Check this box if the liquidated entity is a sole proprietorship.

Check this box if the liquidated entity is a farmer.

Enter the fifth nonconsenting nonresident member’s full name.

Enter the fifth member’s SSN, TIN, or FEIN.

Enter the fifth member’s distributive share of income.

Enter the tax rate that applies to the fifth member.

Enter the fifth member’s total tax due.

Enter the amount withheld by the LLC on behalf of the fifth member and reported on Form 592-B.

Enter the fifth member’s net tax due after subtracting withholding from total tax due.

Enter the name of the first nonconsenting nonresident member.

Enter the first member’s SSN, TIN, or FEIN.

Enter the first member’s distributive share of income amount.

Enter the tax rate applicable to the first member.

Enter the first member’s total tax due.

Enter the amount withheld by the LLC on behalf of the first member as reported on Form 592-B.

Enter the first member’s net tax due after subtracting the amount withheld from the total tax due.

Enter the full name of the fourth nonconsenting nonresident member.

Enter the fourth member’s SSN, ITIN, or FEIN.

Enter the fourth member’s distributive share of income.

Enter the tax rate applicable to the fourth member.

Enter the fourth member’s total tax due.

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

Enter the fourth member’s net tax due after applying any LLC withholding.

Enter the full name of the second nonconsenting nonresident member.

Enter the second member’s SSN, TIN, or FEIN.

Enter the second member’s distributive share of income subject to this tax.

Enter the tax rate used to compute the second member’s tax.

Enter the total tax due for the second member.

Enter the amount withheld by the LLC on behalf of the second member as reported on Form 592-B.

Enter the second member’s net tax due after subtracting any withholding from the total tax due.

Enter the full legal name of the third nonconsenting nonresident member.

Enter the third member’s SSN, TIN, or FEIN.

Enter the third member’s distributive share of income to be used for this tax calculation.

Enter the tax rate applicable to the third member.

Enter the third member’s total tax due as calculated for this schedule.

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

Enter the third member’s net tax due after applying the amount withheld.

Enter the total amount of tax due for Schedule T (the total of the members' net tax due amounts) to be carried to Side 1, line 4.

Enter the full mailing address for the single member LLC owner, including street address, city, state, and ZIP code.

Enter the sole owner’s federal taxpayer identification number or Social Security number.

Enter the sole owner’s name exactly as shown on the owner’s tax return.

Enter the entity’s FEIN, California Corporation number, or California Secretary of State file number, as applicable.

Check this box if the ultimate owner of the single-member LLC is an individual person.

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 taxed as a partnership.

Check this box if the ultimate owner of the single-member LLC is an estate or a trust.

Check this box if the ultimate owner of the single-member LLC is a tax-exempt organization.

Enter the beginning date of the tax period for the calendar year or fiscal year being reported.

Enter the ending date of the tax period for the calendar year or fiscal year being reported.

Enter the total dollar value of all the LLC’s assets as of the end of the taxable year (the amount reported on line G).

Enter the total California income for line 17, which is the sum of lines 7, 8c, 9c, 10, 11, 12, 13, 14, 15, and 16 (do not enter a negative amount). Fill only if 'Line 7 - Total of lines 1a through 6', 'Line 8c – Total California rental real estate (8a + 8b)', 'Line 9c Total other California rentals (add lines 9a and 9b)', 'Line 10 - California interest', 'Line 11 - California dividends', 'Line 12 - California royalties', 'Line 13 - California capital gains', 'Line 14 - California 1231 gains', 'Line 15 - Other California portfolio income (not loss)', 'Line 16 - Other California income (not loss) not included in line 5' is calculated as the sum of all fields.

Check this box if the LLC is a business entity that is disregarded for federal tax purposes (i.e., treated as a sole proprietorship or branch rather than a separate entity).

Check this box if the LLC is not disregarded for tax purposes (i.e., it is treated as a separate entity for tax purposes).

Check this box if there are one or more credits or credit carryovers attributable to the LLC's disregarded entity for the tax year. Fill only if 'U(1) Is this LLC a business entity disregarded for tax purposes? — Yes' is 'Yes'.

Check this box if there are no credits or credit carryovers attributable to the LLC's disregarded entity for the tax year. Fill only if 'U(1) Is this LLC a business entity disregarded for tax purposes? — Yes' is 'Yes'.

Check this box if the disregarded entity's total income derived from or attributable to California is less than the LLC’s total income from all sources. Fill only if 'U(1) Is this LLC a business entity disregarded for tax purposes? — Yes' is 'Yes'.

Check this box 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 (i.e., it is equal to or greater than the LLC's total income). Fill only if 'U(1) Is this LLC a business entity disregarded for tax purposes? — Yes' is 'Yes'.

Check this box if Forms 592, 592‑A, 592‑B, 592‑F, or 592‑PTE were filed for the members referenced for the taxable year.

Check this box if none of the members had Forms 592, 592‑A, 592‑B, 592‑F, or 592‑PTE filed for them for the taxable year.