Form 568 is the California Limited Liability Company Return of Income. California LLC owners use it to report the company's income, tax, fees, members, and other required information to the Franchise Tax Board.
Key Takeaways
- California generally requires an LLC taxed as a partnership or disregarded entity to file Form 568 if it is organized, registered, doing business, or earning California-source income in the state.
- A single-member LLC may have to file even though federal tax law treats it as a disregarded entity.
- Form 568 is an LLC return, while Form 3522 is generally the payment voucher for the annual LLC tax. The forms are not interchangeable.
- You can file electronically through compatible tax software or submit a paper return using the address that matches whether you include a payment.
- Return, annual tax, and LLC fee deadlines may differ. An extension to file generally does not extend a payment deadline.
- Use the form and instructions for the applicable tax year because requirements, addresses, and filing procedures can change.
What Is Form 568 in California?
California Form 568, formally called the Limited Liability Company Return of Income, gives the Franchise Tax Board information about an LLC's operations for a taxable year. It can report total income, the annual tax, the income-based LLC fee, withholding, use tax, distributions, and each member's share of relevant tax items.
The 568 form is not the document that creates an LLC. Formation and registration documents go to the California Secretary of State, while Form 568 goes to the Franchise Tax Board. The return also does not replace a federal income tax return or every California payment form the business may need.
A frequent mistake is treating CA Form 568 and Form 3522 as two versions of the same document. They serve different purposes:
| Document | Primary purpose | Typical use |
|---|---|---|
| Form 568 | LLC return of income | Reports the LLC's income, taxes, fees, ownership information, and other required items |
| Form 3522 | LLC tax voucher | Transmits the annual LLC tax when a separate voucher is required |
| Form 3536 | Estimated LLC fee voucher | Transmits an estimated payment of the income-based LLC fee when applicable |
A payment may accompany a paper Form 568 if the return shows a balance due, but that does not make the return a substitute for every payment voucher or earlier payment deadline. For broader information about the annual tax, income-based fee, and owner reporting, see this overview of California LLC tax return requirements.
Who Must File California Form 568?
An LLC generally files California Form 568 if California treats it as a partnership or disregarded entity and it falls within a state filing category. This commonly includes an LLC organized in California, registered with the California Secretary of State, doing business in California, or receiving income from California sources.
These rules can reach foreign LLCs. Forming the company in another state does not eliminate a California filing obligation if the company registers, conducts sufficient business, or has reportable California-source income. An LLC with little or no revenue also should not assume that inactivity removes its filing requirement. Its organization, registration, classification, and California activities still matter.
| California tax treatment | Does the LLC generally use Form 568? | General filing treatment |
|---|---|---|
| Single-member disregarded entity | Yes | Files an LLC return even though its activity may appear on the owner's federal return |
| Multi-member LLC taxed as a partnership | Yes | Files Form 568 and provides applicable member information |
| LLC taxed as a C corporation | No | Generally files the applicable California corporate return |
| LLC taxed as an S corporation | No | Generally files the applicable California S corporation return |
An LLC's legal form does not by itself establish its tax classification. Federal elections and California rules can change which return applies. For example, an eligible LLC that makes a corporate election may stop using Form 568 and file a corporate return instead. Review the consequences before making an LLC S corporation election.
Special situations, including exempt organizations, ownership changes, conversions, cancellations, and disputed classifications, require closer review of the instructions for the relevant year.
Does a Single-Member LLC File CA Form 568?
A California single-member LLC generally must file Form 568 when it is organized, registered, doing business, or otherwise required to report in California. This surprises owners because federal income tax rules usually disregard an SMLLC unless it elects corporate treatment.
Being disregarded means that the LLC's activity is generally reported as part of its owner's federal return. It does not mean California ignores the legal entity for all filing, tax, and fee purposes. California requires qualifying SMLLCs to provide entity-specific information on Form 568, and the LLC may remain subject to the annual tax and the income-based LLC fee.
The owner type affects how the overall filing package works. An individual owner may report business activity on an applicable federal schedule, while an entity owner may include the SMLLC's activity in its own return. Form 568 remains a separate California LLC obligation unless an exception or different tax classification applies.
Complete the disregarded-entity information requested on the return, including information about the owner. The required pages and schedules can depend on the LLC's facts, income, and tax-year instructions. Do not submit a blank return merely because the LLC had no profit.
Multi-member LLCs usually receive partnership treatment unless they elect corporate taxation. They generally file Form 568 and report member allocations through the applicable schedules. Owners comparing the California return with federal partnership reporting can review the separate requirements for Form 1065 for an LLC.
How to File Form 568 Online or on Paper
You may be able to file Form 568 online through tax preparation software or an authorized electronic filing provider that supports California business returns. Start with the Franchise Tax Board's business e-file information and confirm that your software supports your LLC's classification and filing situation.
For electronic filing, enter the LLC's legal name and identifying numbers exactly as required. Depending on the LLC's records, the return may request its California Secretary of State file number, an FTB-assigned number, or an explanation permitted by the current instructions. Incorrect identifiers can cause rejection or processing problems.
- Select the correct tax year and California LLC return in your software.
- Confirm the LLC's tax classification and accounting period.
- Complete the return, Schedule B, and every schedule generated for the LLC's facts.
- Review income, California-source amounts, member information, tax, fees, and prior payments.
- Sign or authorize the return using the electronic filing method provided.
- Save the submission record and acceptance confirmation.
If the return is rejected, it has not been successfully filed merely because you transmitted it. Correct the rejection and resubmit it under the applicable instructions.
For paper filing, download the correct year's form and instructions from the FTB's official California tax forms resource. Print all required pages and attachments, obtain the required signature, and keep a complete copy. Use a trackable mailing method when proof of timely mailing may matter.
Do not rely on an old Form 568 PDF found through a general web search. A prior-year form may contain outdated lines, instructions, barcodes, or addresses.
Where to Mail Form 568 With or Without Payment
The correct mailing address depends on whether you include a payment with the paper return. Under the current general Form 568 instructions, use these addresses:
| Paper filing situation | Mailing address |
|---|---|
| Form 568 with payment | Franchise Tax Board, PO Box 942857, Sacramento, CA 94257-0501 |
| Form 568 without payment | Franchise Tax Board, PO Box 942857, Sacramento, CA 94257-0500 |
Check the instructions printed for your return's tax year before mailing. The FTB can change addresses or provide a different destination for a special return, notice response, amended filing, or delivery method. You can also review the FTB's current mailing address information.
If you include a check or money order, follow the current instructions for the payee and identifying information. Generally, you should identify the LLC, its applicable identification number, the tax year, and the form or payment purpose. Do not send cash.
Private delivery services may not use the same address as United States Postal Service mail. Confirm the designated private-delivery address before sending the package. Keep the completed return, payment record, mailing receipt, and delivery confirmation together in the LLC's tax records.
Form 568 goes to the Franchise Tax Board, not the California Secretary of State or IRS. The LLC may separately owe Secretary of State filings, including the California LLC-12 Statement of Information.
CA Form 568 Due Dates, Payments, and Extensions
The Form 568 return deadline depends on the LLC's tax year and, in some single-member situations, its owner's filing status. Partnership-classified LLCs generally file by the 15th day of the third month after the close of the taxable year. Different timing may apply to an SMLLC owned by an individual, estate, trust, or pass-through entity. Check the instructions for the applicable tax year rather than assuming every California LLC has the same date.
Keep three timelines separate:
- Return deadline: The date Form 568 and its required schedules must be filed.
- Annual tax deadline: The annual LLC tax is generally due during the taxable year and may require Form 3522 or an electronic payment.
- LLC fee deadline: An LLC expecting to owe the income-based fee may need to make an estimated payment using Form 3536 or an approved electronic method before filing its return.
The income-based LLC fee generally begins when total income from California sources reaches $250,000. The calculation uses the LLC income worksheet and is not necessarily the same as gross profit, taxable income, or cash remaining after expenses.
California may provide an automatic filing extension when the LLC meets the applicable requirements. An extension to file does not postpone tax or fee payment deadlines. Late payment can therefore create penalties and interest even when the return itself is filed within an extended period. See the detailed California LLC Form 568 due date and extension rules before scheduling payments.
If your LLC is unsure whether its California activities create a filing obligation, disputes its classification, receives an FTB notice, or needs to correct earlier returns, you can post your legal need on UpCounsel's marketplace. An attorney can review the company's organization and activities, interpret the applicable California requirements, respond to the notice, and coordinate tax filing work with your tax professional. Responses typically arrive within a day.
Form 568 Schedule B and Filing Review
Schedule B is a questionnaire within Form 568. It asks for information the FTB uses to understand the LLC's classification, activity, ownership, filing history, and related tax circumstances. Many questions call for a yes-or-no response, but some answers require an explanation, schedule, or other supporting information.
Read each question based on the full taxable year. Do not answer solely from the LLC's status on the last day of the year. A classification change, ownership transfer, merger, conversion, cancellation, or period of California activity may affect the correct response.
Before filing, compare Schedule B with the rest of the return. An answer indicating that the LLC has multiple members, for example, should be consistent with the return's classification and member schedules. Information about a disregarded owner should agree with the owner's identifying details elsewhere on the form. California activity should also align with the LLC income worksheet and any apportionment information.
Use this final review checklist:
- Confirm the legal name, address, accounting period, and identification numbers.
- Verify the LLC's classification for the entire filing period.
- Reconcile income and deductions with the federal return and accounting records.
- Complete Schedule B and every required member or ownership schedule.
- Calculate California-source total income using the current LLC income worksheet instructions.
- Apply prior payments, withholding, credits, annual tax, and LLC fees to the correct lines.
- Attach required statements and obtain all necessary signatures.
- Retain the filed return, acceptance record or mailing proof, and payment confirmations.
If you discover an error after filing, check the current instructions for the proper correction or amended-return procedure. Do not file a second original return without clearly determining how the FTB requires the change to be submitted.
Frequently Asked Questions
What Is Form 568?
Form 568 is California's Limited Liability Company Return of Income. It reports information about an LLC to the Franchise Tax Board and may calculate tax, fees, withholding, and other amounts. It is a state tax return, not an LLC formation document, federal return, or general replacement for California payment vouchers.
Where Do I Mail Form 568?
Mail a paper Form 568 to the Franchise Tax Board address designated for returns with or without payment. For standard USPS filings, both destinations use PO Box 942857 in Sacramento, but the ZIP extension is 0501 with payment and 0500 without payment. Verify the address in your tax year's instructions before sending it.
How Do I File Form 568 Online?
File Form 568 online through compatible tax software or an authorized electronic return provider that supports California LLC returns. Complete all required schedules, transmit the return, and retain the acceptance confirmation. A transmission notice alone does not establish successful filing, so monitor the return for acceptance or rejection.
Where Do I File Form 568?
File Form 568 with the California Franchise Tax Board. Do not send it to the IRS or California Secretary of State. Electronic returns go through the supported California business e-file system, while paper returns go to the FTB address listed for the applicable tax year and payment status.
How Do I File Form 568?
File Form 568 by selecting the proper tax year, confirming the LLC's classification, completing the main return and required schedules, calculating applicable tax and fees, and signing the return. Submit it electronically or by mail, then preserve proof of acceptance, timely mailing, and each related payment.
Where Do I Mail Form 568 Without Payment?
Mail a standard Form 568 without payment to Franchise Tax Board, PO Box 942857, Sacramento, CA 94257-0500. This address applies to the return, not necessarily to amended filings, private delivery services, or responses to an FTB notice. Follow any specific address printed on a notice or current tax-year instruction.
