Do I have to file Form 568 for a disregarded LLC?
Short answer: often yes. Being “disregarded” for federal tax purposes does not remove California’s filing requirement.
When Form 568 is generally required
Per FTB guidance, an LLC classified as a partnership or disregarded entity generally files Form 568 if it is:
- Organized in California, or
- Registered with the California Secretary of State (for example, a foreign LLC), or
- Doing business in California, which can include meeting sales, property or payroll thresholds or having California-source income.
An out-of-state LLC that does none of these may not need to file. That’s why “every SMLLC files” is too broad.
What a disregarded SMLLC files
A single-member LLC files Form 568 for the entity, pays the $800 annual tax (Form 3522) and any LLC fee (Form 3536), and reports the activity on the owner’s own return (Schedule C or E on the 1040, and Form 540).
Sources
- FTB: Limited liability companies
- FTB Pub 3556: LLC filing information
- FTB: Doing business in California
Need this handled?
I prepare Form 568 for California LLC owners at fixed per-return rates, and I review and sign every return.
Get started See pricingGeneral information as of 2026, not legal or tax advice for your situation. FTB and Secretary of State rules control; check the linked sources.