This depends on the nature of your business. You would be a foreign corporation operaing in CA.
use this booklet to determine your filing requirement. If you did business in California, most likely you would be subject to the frachise tax. Search the document using the word Foreign to arrive at all the elements pertaining to your situation.
electronic pay options:
Thank you for getting back to me.
LOL, wow...The thing I love about this venue, is we all learn and grow. Both customers and experts end up becoming intellecutally richer from the experience.
I agree that logically, this should follow. Disregarded for tax purposes would logically follow that disregarded LLC's would not have to then pay corporate taxes.
BUT, what also is logical, is that the state is not going to let it be that easy. The state is strapped for cash right. Unfortunatly, the 800 dollars and the LLC fees live on, all be it they may call it something else. A rose, by anyother name is XXXXX XXXXX rose, right?
Section 17941 of the Revenue and Taxation Code is amended.
This act requires any LLC that is not taxable as a corporation for California tax purposes (rather than only LLCs classified as partnerships) to pay the $800 minimum tax.
Section 23038 of the Revenue and Taxation Code is amended.
This act directs the FTB to adopt comparable regulations to the federal check-the-box regulations. Generally, whatever classification is adopted for federal purposes also must be used for California purposes.
A single member LLC formed in another state, but doing business in California, is allowed to "check-the-box" and be disregarded for tax purposes. Thus, the owner of the single member LLC will report the income (loss) from the disregarded LLC on a Schedule C, a partnership return or a corporation return depending on the owner's filing requirement. However, the LLC is not disregarded for purposes of the LLC tax, LLC fee, LLC information return or tax credits.
I assumed it was the latest since it was posted in the professionals side of the information on legislation and guidance.
A 2008 ruling regarding payment of LLC fees by a foreing corporation (LLC operating in CA from outside the state) shows that the fee is alive and well. The contention in this case law was not if the fee should be assessed, but rather on what basis: income derived from world wide sales or CA only sourced activities.
Again this tax requirement is still valid in this 2008 reference:
The FTB would not send an invoice. BUT you bring up a good point. If you do not pay it, you will get a notice from them. You are expected to remit it without an invoice.