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Ed Johnson
Ed Johnson, Tax Preparer
Category: Tax
Satisfied Customers: 10760
Experience:  GPHR Cert; U.S. Treasury Tax Advocacy Panel appointee
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Filing California Form FTB 3522 and 568 for a LLC.

Customer Question

Help in filing CA form 568 and FTB 3522 for a LLC. We are categorized as social assistance, provide social service and do not sell goods. We started the LLC last summer, paid our required $800, made less than $3000 during 2008 which we reported in our 2008 taxes under business profit/loss Schedule C, 1040. I assume we have to file a CA Form 568 for the LLC and of course pay the obligatory $800 using FTB 3522 - Tax Voucher.
Submitted: 7 years ago.
Category: Tax
Expert:  Ed Johnson replied 7 years ago.


Can you tell me: for federal tax purposes, are you a sole proprietor (sole owners), partnership, did you take an S-election, etc.

Customer: replied 7 years ago.
Sole prop. (wife and I are co owners). No employees. We offer pscychological counseling to private couples, attorneys and owners of small companies. We reported ourt profits and losses on our Fed. Income Tax. We are listed as a LLC.
Expert:  Ed Johnson replied 7 years ago.

Thank you.

Then I assume you are using schedule C to file your federal taxes.

In California, an LLC with a single owner may

(1) elect to be classified as an association taxable as a corporation, or

(2) elect to disregard its status as an entity separate from its owner, treat its activities as a sole proprietorship, branch, or division of the owner, and have its activities included in the tax return filed by the owner. (See Cal. Code. Reg., tit. 18, § 23038(b)-2(a).)

However unless you are organized as a non-profit and have tax exempt status from the fed, you are still required to pay the 800 dollars a year.


You are required to use form 3522 if any of the following are true:

  • The LLC has articles of organization accepted by the California Secretary of State (SOS).
  • The LLC has a certificate of registration issued by the SOS
  • The LLC Is doing business in California.

NOTE: Remember, you have unlimited followup if this does not meet your needs, please let me know.

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