Single member LLCs classified as disregarded entities generally do not report their own income separately from their owners.SACRAMENTO CA 94244-2280 In Person: CALIFORNIA SECRETARY OF STATEįor California income and franchise tax purposes, generally LLCs are classified into three categories: To register or organize an LLC in California, contact the California Secretary of State (SOS): Website sos.ca.gov Telephone (916) 657-5448 By Mail CALIFORNIA SECRETARY OF STATE To download instructions and Form 568, Limited Company Return of Income, go to ftb.ca.gov/Forms and search for form 568. It also recognizes out-of-state LLCs that do business in California. The California Revised Uniform Limited Liability Company Act (California Corporations Code Sections 17701.01 through 17713.13) authorizes the formation of LLCs in California. Limited liability companies (LLCs) combine traditional corporate and partnership characteristics.
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